tag:blogger.com,1999:blog-37238685531377960022024-03-27T16:54:30.282-07:00Ike Devi Alanda Media Edukasi SMK METLAND CILEUNGSI
KOMPETENSI KEAHLIAN AKUNTANSIIke Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.comBlogger50125tag:blogger.com,1999:blog-3723868553137796002.post-24711545164297331202024-01-22T09:24:00.000-08:002024-01-22T09:24:59.705-08:00PENCATATAN PENDAPATAN DAN BELANJA DAERAH<p> </p><p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="background: yellow; color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; mso-highlight: yellow;">PENDAPATAN DAERAH<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 13.5pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 11.25pt; margin-right: .75pt; margin-top: 0cm; text-align: justify; text-indent: 30.75pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bcrdasarkan Permendagri Nomor 13 tahun 2006, buku jurnal yang
digunakan dalam akuntansi keuangan daerah meliputi buku jurnal penerimaan kas,
buku jumal pengeluaran kas, dan buku jurnal umum. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: .75pt; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: .75pt; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal Penerimaan Kas</span></b><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: .75pt; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal ini digunakan
khusus untuk mencatat transaksi penerimaan pendapatan oleh bendahara
penerimaan. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tata
Urutan Akuntansi Penerimaan Kas </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: .75pt; margin-top: 0cm; text-align: justify; text-indent: 32.25pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi penerimaan kas pada SKPD (Satuan Kerja Perangkat Daerah)
meliputi serangkaian proses, baik manual maupun terkomputerisasi, mulai dari
pencatatan, penggolongan, sampai peringkasan transaksi dan/atau kejadian
keuangan serta pelaporan keuangan yang berkaitan dengan penerimaan kas dari
pendapatan SKPD. Secara umum transaksi pendapatan yang ada di lingkungan SKPD
diperoleh dari penerimaan Pendepetan Asli Daerah (PAD), yang meliputi sebagai
berikut. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo1; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak Daerah. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l3 level1 lfo2; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Retribusi Daerah. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l10 level1 lfo3; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hasil Pengelolaan
Kekayaan Daerah yang Dipisahkan. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo4; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lain-lain PAD yang
Sah. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dokumen
Sumber yang Digunakan </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.5pt; margin-right: .75pt; margin-top: 0cm; text-align: justify; text-indent: 30.75pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dokumen sumber yang digunakan sebagai dasar pencatatan transaksi
penerimaan kas (penerimaan pendapatan) adalah sebagai berikut. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: .75pt; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo22; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">l) Surat Ketetapan Pajak
Daerah (SKPD) merupakan dokumen yang dibuat oleh Pejabat Pengelola Keuangan
Daerah atau Pejabat yang ditunjuk untuk menetapkan Pajak Daerah atas Wajib
Pajak. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l15 level1 lfo22; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Ketetapan
Retribusi (SKR) mcrupakan dokumen yang dibuat oleh Pengguna Anggaran /Pejabat
yang ditunjuk untuk menetapkan Retribusi atas Wajib Retribusi. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l15 level1 lfo22; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Tanda Setoran
(STS) rncrupakan dokumen yang diselenggarakan Bendahara Penerimaan untuk
mcnyetor/mcncatat transaksi penerimaan daerah dan bagi PPK-SKPD untuk dijadikan
dokumcn dalam menyclcnggarakan akuntansi pada SKPD. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l15 level1 lfo22; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti Transfer mcrupakan
dokumen atau bukti atas transfer penerimaan daerah. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo22; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nota Kredit Bank
merupakan dokumen atau bukti dari Bank yang menuuiukkan adanya transfer uang
masuk ke rekening kas umum daerah </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%; mso-fareast-font-family: "Times New Roman";">Uraian Tata Urutan
Akuntansi Penerimaan Kas </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; line-height: 107%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -14.15pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1. <span style="mso-spacerun: yes;"> </span>Fungsi Akuntansi pada
PPK-SKPD berdasarkan bukti transaksi penerimaan kas dicatat ke dalam jurnal
penerimaan kas, disertai rekening-yang kontra darimana penerimaan kas dimaksud
berasal.</span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penerimaan kas dari
penerimaan pendapatan dicatat berdasarkan asas bruto, yaitu dengan membukukan
seluruh jumlah penerimaan pendapatan (bruto) dan tidak dibenarkan mencatat
jumlah netto-nya (setelah dikompensasikan dengan pengeluaran biaya). </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-list: l16 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti transaksi penerimaan kas mencakup
poin-poin berikut. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo23; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Tanda
Setoran. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo23; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti transfer. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo23; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nota kredit. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 3.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo23; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti penerimaan
Iainnya. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 6.75pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 6.75pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal Transaksi Penerimaan Kas Pendapatan </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.75pt; vertical-align: baseline;"><span style="font-family: "Times New Roman", serif; font-size: 12pt; text-indent: 36.75pt;">Berikut ini adalah standar Jurnal untuk mencatat transaksi
penerimaan kas pendapatan di SKPD. </span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -.75pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1)
Penerimaan Kas Pendapatan Pajak Daerah </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 6.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kas di Bendahara
Penerimaan</span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> <span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span></span><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">xxx<span style="mso-tab-count: 1;"> </span> -</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 28.5pt; margin-right: 71.1pt; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Pajak
Daerah <span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span> <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 1;"> </span>xxx</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 46.5pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -11.05pt; vertical-align: baseline;"><span class="normaltextrun"><b style="mso-bidi-font-weight: normal;"><span style="color: black;">Contoh kasus</span></b></span><span class="eop"><b style="mso-bidi-font-weight: normal;"><span style="color: black;"> </span></b></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></b></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.75pt; margin-right: 11.25pt; margin-top: 0cm; text-align: justify; text-indent: .75pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">6 Januari 2012 PPK SKPD DPPKAD menerima pendapatan yang
berasal dari pembayaran pajak hotel bintang Kejora sebesar Rp 20.000.000,-
disertai dengan SPJ. Lampiran dari bendahara penerimaan jurnal scbagai berikut.</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 97.5pt; margin-top: 0cm; text-align: justify; text-indent: -1.5pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Kas di Bendahara Peneritnaan <span style="mso-tab-count: 1;"> </span>Rp 20.000.000,-<o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 49.8pt; margin-top: 0cm; text-align: justify; text-indent: 34.5pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Pajak Hotel Bintang Kejora <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp
20.000.000,-</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.75pt; margin-right: 11.25pt; margin-top: 0cm; text-align: justify; text-indent: .75pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Jika dimasukkan dalam format jurnal maka harus disertai
nomor rekening transaksi diperoleh dari Lampiran III Peraturan Menteri Dalam
Negeri Nomor 13 Tahun 2006</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 40.5pt; margin-right: 150.75pt; margin-top: 0cm; text-align: justify; text-indent: -30.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;"><o:p> </o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 40.5pt; margin-right: 150.75pt; margin-top: 0cm; text-align: justify; text-indent: -30.0pt; vertical-align: baseline;"><span class="normaltextrun"><b style="mso-bidi-font-weight: normal;"><span style="color: black;">2) Penerimaan Kas Pendapatan Retribusi Daerah</span></b><span style="color: black;"> <o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 40.5pt; margin-right: 85.25pt; margin-top: 0cm; text-align: justify; text-indent: 27.75pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Kas di Bend Penerimaan<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>xxx<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>-</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 104.25pt; margin-right: 97.5pt; margin-top: 0cm; text-align: justify; text-indent: 3.75pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Retribusi daerah</span></span><span class="eop"><span style="color: black; font-family: "Calibri",sans-serif;"> <span style="mso-tab-count: 2;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 1;"> </span> xxx</span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.5pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span class="normaltextrun"><b style="mso-bidi-font-weight: normal;"><span style="color: black;">Contoh Kasus</span></b></span><span class="eop"><b style="mso-bidi-font-weight: normal;"><span style="color: black;"> </span></b></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></b></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 34.5pt; margin-right: 8.25pt; margin-top: 0cm; text-align: justify; text-indent: .75pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">6 Januari 2012 DPPKAD menerima pendapatan dari pembayaran
pajak restoran dari Cafe Arabica sebesar Rp4.500.000,- Disertai dengan SPJ dan
Lampirannya dari bendahara penerimaan, jurnal sebagai berikut</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 64.5pt; margin-right: 35.65pt; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Kas di Bend.
Penerimaan <span style="mso-tab-count: 1;"> </span>Rp 4.500.000,<o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 100.5pt; margin-right: 35.65pt; margin-top: 0cm; text-align: justify; text-indent: 7.5pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Pajak Restoran Cafe <span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>Rp 4.500.000,-</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 34.5pt; margin-right: 6.0pt; margin-top: 0cm; text-align: justify; text-indent: 1.5pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Transaksi
tanggal 6 dan 15 Januari 2012 seperti contoh kasus merupakan transaksi
penerimaan pendapatan yang biasa dan hanya mempengaruhi akun kas dan akun
pendapatan.</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 29.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -30.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;"><o:p> </o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 29.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -22.15pt; vertical-align: baseline;"><span class="normaltextrun"><b style="mso-bidi-font-weight: normal;"><span style="color: black;">3) Penerimaan Kas Hasil Pengelolaan Kekayaan
Daerah yang Dipisahkan</span></b><span style="color: black;"> <o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.75pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 6.75pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Kas
di Bend Penerimaan</span></span><span class="eop"><span style="color: black; font-family: "Calibri",sans-serif;"> <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span>xxx<span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 2;"> </span></span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;"><span style="mso-spacerun: yes;"> </span>Hasil Pengelolaan kekayaan daerah yang
dipisahkan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>xxx</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 27.75pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span class="normaltextrun"><b style="mso-bidi-font-weight: normal;"><span style="color: black;">Contoh Kasus</span></b></span><span class="eop"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Calibri",sans-serif;"> </span></b></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></b></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 26.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 2.25pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">15
Januari 2012 DPPKAD menerima pendapatan yang berasal dari penerimaan sewa lahan
untuk papan Iklan sebesar Rp700.000, Disertai dengan SPJ dan Lampirannya dari
bendahara penerimaan jurnal sebagai berikut.</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Kas
di Bend. Penerimaan <span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 2;"> </span>Rp 700.000 <o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Hasil
Pengelolaan Kekayaan Daerah yang dipisahkan <span style="mso-tab-count: 1;"> </span>Rp
700.000 <o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">(sewa
lahan)</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;"><span class="eop"><span style="color: black; font-family: "Calibri",sans-serif;"> </span></span><span style="color: black;">4) <b style="mso-bidi-font-weight: normal;">Penerimaan Kas
Lain-lain PAD yang Sah<o:p></o:p></b></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; text-indent: 13.5pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kas di Bend. penerimaan <span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>xxx <span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span>-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 3;"> </span>Lain-lain PAD yang Sah<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 1;"> </span>xxx </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 290.25pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 87.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -58.65pt; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh Kasus: </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18 Januari 2012 DPPKAD menerima pcndapatan yang berasal dari pembayaran
pajak</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">penerangan jalan umum dari PT PLN yang merupakan
pembayaran untuk bulan Desember 2011 sebesar Rp 150.000.000 disertai dengan SPJ
dan Lampirannya dari bendahara penerimaan.</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnalnya sebagai
berikut </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span></span><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kas di Bcnd. penerimaan <span style="mso-tab-count: 2;"> </span>Rp 150.000.000 </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 100.35pt; margin-right: 0cm; margin-top: 0cm; text-indent: 7.65pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lain-lain PAD yang sah <span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>Rp 150.000.000 </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.7pt; margin-right: 0cm; margin-top: 0cm; text-indent: 15.3pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(Pajak Pcncrangan Jalan
PLN) </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jika pendapatan langsung
disetorkan ke rekening Kas Daerah oleh pajak/wajib retribusi, maka bendahara
penerimaan tidak menerima kas terlebih dahulu. Transaksi ini akan dicatat pada
Jurnal Umum. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh adalah transaksi
tanggal 6 Januari 2012, wajib pajak langsung menyetorkan ke Kas Daerah dan
memberikan tembusan bukti kepada bendahara penerimaan. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 64.35pt; margin-right: 0cm; margin-top: 0cm; text-indent: 7.65pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">RK-Pusat <span style="mso-tab-count: 4;"> </span>Rp
20.000.000,- </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.7pt; margin-right: 0cm; margin-top: 0cm; text-indent: 15.3pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak Hotel Bintang Tiga
<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>Rp 20.000.000 </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="background: yellow; color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="background: yellow; color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">BELANJA
DAERAH</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal Pengeluaran Kas</span></b><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal ini digunakan khusus untuk mencatat transaksi pengeluaran
belanja oleh bendahara pengeluaran. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tata Urutan Akuntansi Pengeluaran Kas </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 3.75pt; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi pengeluaran
kas pada SKPD meliputi serangkaian proses, balk manual maupun terkomputerisasi,
mulai dari pencatatan, penggolongan, peringkasan transaksi dan/atau kejadian
keuangan serta pelaporan keuangan yang berkaitan dengan pengeluaran kas belanja
SKPD. Belanja menurut pemerintah No 24 Tahun 2005 adalah semua pengeluaran dari
rekening negara/daerah mengurangi ekuitas dana lancar dalam periode tahun
anggaran bersangkutan yang tidak akan diperoleh pembayarannya kembali olch
pemerintah. Akuntansi pengeluaran kas pada SKPD meliputi akuntansi untuk
bclanja mclalui mekanisme Uang Persediaan (UP) / Ganti Uang (GU)<span style="mso-spacerun: yes;"> </span>Tambah Uang (TU) dan belanja langsung (LS)
dimana bendahara pengcluaran mcncrima kas untuk pengeluaran belanja
tersebut. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dokumen Sumber yang Digunakan </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 11.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 30.75pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 34.9pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dokumen sumber yang digunakan scbagai dasar pencatatan transaksi
pengeluaran kas (pengeluaran kas belanja) adalah sebagai berikut. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 5.25pt; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo5; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Penyediaan Dana (SPD)
merupakan dokumen yang dibuat oleh Pejabat Pengelola Keuangan Daerah (PPKD)
sebagai media atau surat yang menunjukkan tersedianya dana untuk
diserap/direalisasi. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l17 level1 lfo5; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Permintaan
Pembayaran (SPP) merupakan dokumen yang diajukan oleh bendahara pengeluaran
untuk permintaan pembayaran. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo6; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Perintah Membayar
(SPM) merupakan dokumen yang dibuat oleh Pengguna Anggaran untuk mengajukan
Surat Perintah Pencairan Dana (SP2D) yang akan diterbitkan oleh Bendahara Umum
Daerah/Kuasa Bendahara Umum Daerah. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l22 level1 lfo7; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kuitansi Pembayaran dan
Bukti Pembayaran Lainnya merupakan dokumen sebagai tanda bukti
pembayaran. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l23 level1 lfo8; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Perintah Pencairan
Dana (SP2D) merupakan dokumen yang diterbitkan oleh Bendahara Umum Daerah/Kuasa
Bendahara Umum Daerah untuk mencairkan uang pada Bank yang telah
ditunjuk. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti transfer merupakan
dokumen atau bukti atas transfer pengeluaran daerah. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l12 level1 lfo10; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nota Debet Bank
merupakan dokumen atau bukti dari Bank yang menunjukkan adanya transfer uang
keluar dari rekening kas umum daerah. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l21 level1 lfo11; text-align: justify; text-indent: -21.8pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti pengesahan SPJ
merupakan dokumen yang menyatakan bahwa pengeluaran melalui UP/GU/TU telah sah
dan dapat diakui sebagai belanja. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.5pt; margin-right: 6.0pt; margin-top: 0cm; text-align: justify; text-indent: -30.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.75pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Uraian Tata Urutan Akuntansi Pengeluaran Kas </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l4 level1 lfo12; tab-stops: list 1.0cm; text-align: justify; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Fungsi Akuntansi pada
PPK-SKPD berdasarkan bukti transaksi kas mencatat ke dalam jurnal pengeluaran
kas. Transaksi yang berkaitan dengan belanja meliputi hal-hal sebagai berikut. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -14.2pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a. Transaksi belanja melalui mekanisme UP/GU/TU, yang dicatat
harian pada saat kas dibayarkan oleh bendahara pengeluaran. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level1 lfo13; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.2pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Transaksi belanja melalui mekanisme LS dimana bendahara
pengeluaran menerima terlebih dahulu melalui rekening koran pengeluaran di
bank. Contoh dari belanja LS ini adalah pembayaran gaji dan tunjangan pegawai,
pembayaran honor TKK. Transaksi ini dicatat harian pada saat tanggal
pemindahbukuan dari rekening kas daerah ke rekening bendahara pengeluaran di
bank. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; tab-stops: list 36.0pt; text-align: justify; text-indent: -14.2pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Khusus untuk transaksi belanja modal, pencatatan
dilakukan secara <i style="mso-bidi-font-style: normal;">corollary</i>, yaitu
dicatat dengan 2 (dua) jurnal, yaitu jurnal untuk mencatat transaksi belanja
dan jurnal untuk mencatat aset yang diperoleh dari transaksi belanja modal
tersebut. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l20 level1 lfo15; tab-stops: list 36.0pt; text-align: justify; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi belanja
dilaksanakan berdasarkan asas bruto. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo16; tab-stops: list 36.0pt; text-align: justify; text-indent: -21.25pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti transaksi
Pengeluaran kas mencakup antara Iain. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo17; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Surat Perintah Pencairan
Dana (SP2D). </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l14 level1 lfo18; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti Transfer. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l18 level1 lfo19; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nota debit bank. </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l18 level1 lfo19; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti pengesahan SPJ</span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; mso-list: l18 level1 lfo19; tab-stops: list 36.0pt; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bukti Pengeluaran lainnya </span><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><span style="color: black; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 3.75pt; margin-top: 0cm; text-align: justify; text-indent: 29.25pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sesuai pcraturan pctncrintah No 24 tahun 2005 bclanja dikatcgorikan
dalam bcbcrapa hal sepctli bcrikut ini. <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 47.25pt; margin-right: 3.75pt; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo24; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Operasi. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Barang. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bclanja Pcgawai. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bunga. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Subsidi. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hibah. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bantuan Sosial. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 47.25pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo24; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Modal. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Tanah.</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Peralatan Mesin.</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja gedung dan
Bangunan. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja jalan, Irigasi
dan Jaringan. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level2 lfo19; text-indent: -18.0pt; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Aset tetap
Iainnya. Belanja Aset Iainnya. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 5.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 5.25pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kewenangan Satuan Kerja
dalam transaksi belanja meliputi dua hal berikut. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 6.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo20; tab-stops: list 36.0pt; text-align: justify; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja tidak Langsung
yaitu Belanja Pegawai. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 6.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l9 level1 lfo21; tab-stops: list 36.0pt; text-align: justify; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja Langsung yaitu
Belanja Pegawai, Belanja Barang dan Jasa, Belanja Modal. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 5.25pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 5.25pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal Transaksi Pengeluaran Kas</span></b><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 6.75pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 28.5pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berikut adalah standar Jurnal untuk mencatat transaksi pengeluaran
kas di SKPD. </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 33.75pt; margin-right: 0cm; margin-top: 0cm; text-indent: -28.5pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1) <b style="mso-bidi-font-weight: normal;">Pelaksanaan belanja dengan mengunakan uang persediaan yang sebelumnya
dicairkan melalui SP2D UP/GU/TU.</b> </span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 66.75pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Belanja <span style="mso-tab-count: 5;"> </span>xxx<span style="mso-spacerun: yes;"> </span>-</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kas di Bend. Pengeluaran <span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 1;"> </span>xxx</span><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 38.25pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh Kasus </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pada tanggal 2 Januari
2015 Dinas Pertanian menerima SP2D atas pembayaran gaji Gol. IV dan III bulan
Januari 2015 sebesar RP 1.113.705.880 dengan rincian sebagai berikut. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 33.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Gaji Pokok<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-tab-count: 1;"> </span>876.615.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 33.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tunjangan Keluarga<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>79.745.125<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 33.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tunjangan Jabatan<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>89.651.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 33.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tunjangan Fungsional Umum<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>67.694.755<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 33.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Iuran Wajib Pegawai<span style="mso-tab-count: 4;"> </span>
<span style="mso-spacerun: yes;"> </span>26.755.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 33.0pt; vertical-align: baseline;"><span style="color: black; font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Taperum <span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>42.420.000<o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 362.25pt; margin-right: 6.0pt; margin-top: 0cm; text-indent: -10.0cm; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;"><o:p> </o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 6.0pt; margin-top: 0cm; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Dari transaksi tcrscbut ,
PPK-SKPD akan mencatat Jurnal sebagai berikut <o:p></o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 6.0pt; margin-top: 0cm; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;"><o:p> </o:p></span></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 6.0pt; margin-top: 0cm; text-indent: 36.0pt; vertical-align: baseline;"><span style="color: black;">Gaji Pokok<span class="normaltextrun"> <span style="mso-tab-count: 4;"> </span>Rp <span style="mso-spacerun: yes;"> </span>876.615.000</span><span class="eop"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Tunjangan Kcluarga
<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>79.745.125</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Tunjangan Jabatan
<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>89.651.000</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Tunjangan
Fungsional Umum<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>67.694.755</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p class="paragraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 18.0pt; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;"><span class="normaltextrun"><span style="color: black;">Kas di Bend. Pengeluaran <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Rp 1.113.705.880</span></span><span class="eop"><span style="color: black;"> </span></span><span style="color: black; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-32102458159991977632023-05-04T21:38:00.000-07:002023-05-04T21:38:35.417-07:00LATIHAN JURNAL PENYESUAIAN PERUSAHAAN JASASOAL 1
PO MEGA
NERACA SALDO
31 Maret 2022
Dalam rupiah
No Akun Nama Akun Debet Kredit
11101 Kas 6.850.000
11201 Piutang 400.000
11202 Sewa Dibayar Dimuka
11302 Perlengkapan Kantor 1.500.000
12301 Peralatan Kantor 2.000.000
12302 Akumulasi Penyusutan Peralatan Kantor 200.000
21101 Hutang Beban
31101 Modal 11.500.000
31102 Prive 500.000
41101 Pendapatan 3.650.000
61101 Beban Bahan Bakar 600.000
61102 Beban Konsumsi 300.000
61103 Beban Sewa 2.400.000
61104 Beban Gaji 800.000
61105 Beban Perlengkapan
61106 Beban Penyusutan Peralatan Kantor
JUMLAH 15.350.000 15.350.000
Data Penyesuaian :
1. Perlengkapan Kantor terpakai Rp 500.000
2. Peralatan kantor disusutkan 10%
3. Beban Sewa dibayar pada 11 Maret 2022, harus disesuaikan.
4. Gaji yang belum dibayarkan sejumlah Rp 1.200.000
Buatlah Jurnal Penyesuaian yang diperlukan.
Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-55822257575858347972022-04-06T00:42:00.004-07:002023-05-04T22:20:20.260-07:00SOAL LATIHAN PERUSAHAAN JASA<p> </p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b><span style="background: yellow; color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">SOAL 1 – ENTRY JURNAL
- KANTOR NOTARIS YUDISTIRA</span></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Berikut ini adalah transaksi-transaksi KANTOR NOTARIS YUDISTIRA
selama bulan April 2021.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">April <span style="mso-tab-count: 1;"> </span>5<span style="mso-tab-count: 1;"> </span>Tn Yudistira menanamkan modal pada
Kantor Notaris Yudistira yang </span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>baru
didirikan dengan menyetor uang tunai Rp 15.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>6<span style="mso-tab-count: 1;"> </span>Dibeli perlengkapan secara tunai Rp
1.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>7<span style="mso-tab-count: 1;"> </span>Dibeli peralatan seharga Rp
2.000.000,- dibayar tunai Rp 500.000,- </span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>sisanya
dibayar satu bulan kemudian</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>9<span style="mso-tab-count: 1;"> </span>Permohonan Tn Yudistira untuk mendapatkan
pinjaman dari Bank</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>sebesar
Rp 10.000.000,- disetujui. Hari ini uang tersebut ditarik semua.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>10<span style="mso-tab-count: 1;"> </span>Diterima uang sebesar Rp 500.000,- dari
pekerjaan yang telah diselesaikan.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>11 <span style="mso-tab-count: 1;"> </span>Dibayar sewa ruang untuk masa enam bulan
sebesar Rp 7.500.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>12<span style="mso-tab-count: 1;"> </span>Diterima uang tunai Rp 200.000,- dari
tugas menyelesaikan pekerjaan Rp </span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>800.000,-
sisanya akan diterima satu minggu kemudian.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>13<span style="mso-tab-count: 1;"> </span>Dibayar gaji karyawan Rp 5.500.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>14<span style="mso-tab-count: 1;"> </span>Dibayar beban kebersihan sebesar Rp
100.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>15<span style="mso-tab-count: 1;"> </span>Dibayar kuitansi listrik dan telepon
sebesar Rp 455.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>17<span style="mso-tab-count: 1;"> </span>Pekerjaan telah diselesaikan senilai Rp 1.500.000,- namun uang belum diterima.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>18<span style="mso-tab-count: 1;"> </span>Dibayar beban lain-lain sebesar Rp
200.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>19<span style="mso-tab-count: 1;"> </span>Diterima pembayaran pekerjaan yang telah
diselesaikan Rp 550.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>21<span style="mso-tab-count: 1;"> </span>Diterima pembayaran pekerjaan tanggal 17 April yang lalu </span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>sebesar
Rp 1.500.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>24<span style="mso-tab-count: 1;"> </span>Tn Yudistira mengambil uang untuk
keperluan pribadinya Rp 500.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>25<span style="mso-tab-count: 1;"> </span>Diterima uang hasil pembayaran pekerjaan
yang telah diselesaikan </span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>Rp
1.700.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Footlight MT Light", "serif"; font-size: 12pt; mso-tab-count: 1;"> </span><span style="font-family: "Footlight MT Light", "serif"; font-size: 12pt;">30 </span><span style="font-family: "Footlight MT Light", "serif"; font-size: 12pt; mso-tab-count: 1;"> </span><span style="font-family: "Footlight MT Light", "serif"; font-size: 12pt;">Dibayar beban iklan Rp 200.000,-</span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dari transaksi-transaksi di atas maka buatlah:</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l1 level1 lfo3; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">A.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Jurnal Umum<o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l1 level1 lfo3; text-indent: 0cm; vertical-align: baseline;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">B. Rekapitulasi Jurnal Umum</span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l1 level1 lfo3; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">C.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Posting ke Buku Besar<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l1 level1 lfo3; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">D.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Neraca Saldo<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 107%;"><o:p> Data Penyesuaian :</o:p></span></p><p class="MsoNormal"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 107%;"><o:p>1. </o:p></span><span style="font-family: "Footlight MT Light", "serif"; font-size: 16px;">Perlengkapan yang terpakai senilai Rp 700.000,-</span></p><p class="MsoNormal"><span style="font-family: "Footlight MT Light", "serif"; font-size: 16px;">2. Penyusutan Peralatan sebesar Rp 150.000,-</span></p><p class="MsoNormal"><span style="font-family: "Footlight MT Light", "serif"; font-size: 16px;">3. Beban Asuransi yang belum dibayar sebesar Rp 120.000,-</span></p><p class="MsoNormal"><span style="font-family: "Footlight MT Light", "serif"; font-size: 16px;">4. Sewa Ruang yang sudah menjadi beban harus diperhitungkan.</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;">Susunlah :</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;">a. Jurnal Penyesuaian</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;">b. Worksheet</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;">c. Laporan Keuangan</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;">d. Jurnal Penutup</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;">e. Neraca Saldo Setelah Penutup</span></p><p class="MsoNormal"><span style="font-family: Footlight MT Light, serif;"><br /></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 107%; mso-highlight: yellow;">SOAL 2 – MENYUSUN LAPORAN KEUANGAN KONSULTAN
PENDIDIKAN ACITYA</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 107%;"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Berikut ini adalah saldo akun per 31 Desember 2013 yang diambil
dari catatan akuntansi perusahaan Konsultan Pendidikan Acitya.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Utang usaha<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-tab-count: 1;"> </span>2.250.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Piutang usaha<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-tab-count: 1;"> </span>4.830.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Akumulasi
Penyusutan Gedung<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span>3.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Akumulasi
penyusutan peralatan<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span>2.500.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Gedung <span style="mso-tab-count: 4;"> </span>Rp
30.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 5;"> </span>Rp<span style="mso-tab-count: 1;"> </span>2.450.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Modal Tn Nando<span style="mso-tab-count: 3;"> </span>Rp
35.100.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Prive Tn Nando<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-tab-count: 1;"> </span>4.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Peralatan<span style="mso-tab-count: 4;"> </span>Rp
20.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pendapatan Jasa<span style="mso-tab-count: 3;"> </span>Rp
16.850.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Utang Bank <span style="mso-tab-count: 4;"> </span>Rp
22.100.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Wesel tagih<span style="mso-tab-count: 4;"> </span>Rp
6.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Sewa dibayar
dimuka<span style="mso-tab-count: 2;"> <span> </span><span> </span><span> </span></span>Rp<span style="mso-tab-count: 1;"> </span>1.480.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban listrik dan
telepon<span style="mso-tab-count: 2;"> </span>Rp<span style="mso-tab-count: 1;"> </span>1.530.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban gaji<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-tab-count: 1;"> </span>6.000.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Perlengkapan<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-tab-count: 1;"> </span>1.020.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban perjalanan<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-tab-count: 1;"> </span>2.810.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Beban serba-serbi<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-tab-count: 1;"> </span>1.680.000,-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Informasi yang tersedia pada akhir tahun adalah sebagai berikut.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; mso-list: l0 level1 lfo1; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Penyusutan gedung dan peralatan 10% <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; mso-list: l0 level1 lfo1; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pendapatan jasa bulan Desember sebesar Rp 4.510.000,- belum
diterima <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; text-indent: 30pt; vertical-align: baseline;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">uangnya dan belum dicatat.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; mso-list: l0 level1 lfo1; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Beban Bunga yang terutang Rp 140.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; mso-list: l0 level1 lfo1; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sewa dibayar dimuka untuk 10 bulan, dibayar pada tanggal 4
September <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; text-indent: 30pt; vertical-align: baseline;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">2013<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; mso-list: l0 level1 lfo1; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Gaji untuk bulan Desember sebesar Rp 4.000.000,- belum dibayar.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 78pt; mso-list: l0 level1 lfo1; text-indent: 0cm; vertical-align: baseline;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">f.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persediaan perlengkapan pada akhir periode Rp 240.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Diminta:</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></p>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: black; line-height: normal; margin-bottom: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; vertical-align: baseline;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Jurnal
penyesuaian<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; line-height: normal; margin-bottom: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; vertical-align: baseline;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Kertas
kerja<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; line-height: normal; margin-bottom: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; vertical-align: baseline;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Laporan
Keuangan<o:p></o:p></span></li>
<li class="MsoNormal" style="color: black; line-height: normal; margin-bottom: 0cm; mso-list: l2 level1 lfo2; tab-stops: list 36.0pt; vertical-align: baseline;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Jurnal
penutup<o:p></o:p></span></li>
</ol><div><span style="font-family: Footlight MT Light, serif;"><br /></span></div><div><span style="font-family: Footlight MT Light, serif;"><b style="background-color: #fcff01;">SOAL 3</b></span></div><div><span style="font-family: Footlight MT Light, serif;"><br /></span></div><div><span style="font-family: Footlight MT Light, serif;">Robert Langdon adalah pengusaha di bidang jasa pengiriman barang secara kilat dengan nama "AD Fortress". Transaksi-transaksi yang dilakukan Robert sampai dengan 28 Februari 2021 adalah sebagai berikut :</span></div><div><span style="font-family: Footlight MT Light, serif;">Feb <span> </span>1 <span> Menginvestasikan uang sebesar Rp 50.000.000 sebagai modal awal.</span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span> </span><span> <span> </span>2<span> Membeli Peralatan Kantor sebesar Rp 10.000.000 secara kredit.</span></span><br /></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span> </span><span> </span><span> 3<span> Membayar sewa kantor untuk satu bulan sebesar Rp 5.000.000,.</span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span> </span><span> 4<span> Membeli Perlengkapan Kantor sebesar Rp 2.000.000,.</span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span> </span><span> 5<span> Menerima Rp 15.000.000,- secara tunai untuk pengiriman barang.</span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span> </span><span> 6 <span> Membayar hutang</span></span> Rp 8.000.000,-</span></span><br /></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span> </span><span> 7<span> Membayar Beban Gaji sebesar Rp 4.000.000,-</span></span><br /></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span><span><span> </span><span> 8<span> Pekerjaan telah diselesaikan senilai Rp 6.000.000,- tetapi uang belum diterima.</span></span><br /></span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span><span><span><span><span> </span><span> 9<span> Menerima Pendapatan atas jasa yang telah diberikan sebesar Rp 9.000.000,-</span></span><br /></span></span></span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span><span><span><span><span><span><span> </span><span> 10<span> Membayar Beban Listrik sebesar Rp 1.500.000,-</span></span><br /></span></span></span></span></span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span><span><span><span><span><span><span><span><span> </span><span> 11 <span> Robert mengambil uang tunai untuk keperluan pribadi sebesar Rp 3.000.000,-</span></span><br /></span></span></span></span></span></span></span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;"><span><span><span><span><span><span><span><span><span><span><span><span><span><span><span><span> </span><span> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></div><div><span style="font-family: Footlight MT Light, serif;">Tugas I</span></div><div><span style="font-family: Footlight MT Light, serif;">1. Entry Jurnal Umum</span></div><div><span style="font-family: Footlight MT Light, serif;">2. Rekapitulasi Jurnal Umum</span></div><div><span style="font-family: Footlight MT Light, serif;">3. Posting ke Buku Besar</span></div><div><span style="font-family: Footlight MT Light, serif;">4. Susun Neraca Saldo</span></div><div><span style="font-family: Footlight MT Light, serif;"><br /></span></div><div><span style="font-family: Footlight MT Light, serif;">Data Penyesuaian :</span></div><div><span> 1. Perlengkapan yang terpakai Rp 1.500.000,-</span><br /></div><div><span><span> 2. Beban Penyusutan Peralatan Kantor Rp 1.000.000,-</span><br /></span></div><div><span><span><span> 3. Sewa yang belum dibayar<span> Rp 5.000.000,-</span></span><br /></span></span></div><div><span><span><span><span><span> 4. Asuransi yang belum dibayar sebesar Rp 200.000,-</span><br /></span></span></span></span></div><div><span><span><span><span><span><br /></span></span></span></span></span></div><div><span><span><span><span><span>Tugas II</span></span></span></span></span></div><div><span><span><span><span><span>5. Jurnal Penyesuaian</span></span></span></span></span></div><div><span><span><span><span><span>6. Neraca lajur</span></span></span></span></span></div><div><span><span><span><span><span>7. Menyusun Laporan Keuangan</span></span></span></span></span></div><div><span><span><span><span><span>8. Jurnal Penutup</span></span></span></span></span></div><div><span><span><span><span><span>9. Neraca Saldo Setelah Penutup</span></span></span></span></span></div>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-81311541423101022852022-03-23T23:51:00.003-07:002022-03-23T23:51:45.641-07:00KEBIJAKAN EKONOMI<p><br /></p><p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEj_WjAGITWEnZ6TE4tRShUD4tFZIebRJngI0YBgCkMrGfGR3WbwlzpRG_I4QyO62FXBSaiaz_mvm4CaaoOOu1v9dVEHd_6XwYu4kW2fyGhUu7JV8_vUAcp_R1LyfGMwk6VsG6HWLDOnUCZaSv1S6YGV2-Aj0hPxii2osyUdjtP815z-lAsW3OEX4kmt-w" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="981" data-original-width="900" height="531" src="https://blogger.googleusercontent.com/img/a/AVvXsEj_WjAGITWEnZ6TE4tRShUD4tFZIebRJngI0YBgCkMrGfGR3WbwlzpRG_I4QyO62FXBSaiaz_mvm4CaaoOOu1v9dVEHd_6XwYu4kW2fyGhUu7JV8_vUAcp_R1LyfGMwk6VsG6HWLDOnUCZaSv1S6YGV2-Aj0hPxii2osyUdjtP815z-lAsW3OEX4kmt-w=w487-h531" width="487" /></a></div><br /><p></p><p class="MsoNormal"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">APBN & APBD<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="mso-list: l8 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">TUJUAN<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Meningkatkan transparansi dan
pertanggungjawaban pemerintah kepada DPR dan masyarakat luas,<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Meningkatkan koordinasi antar bagian
dalam lingkungan pemerintah,<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Membantu pemerintah mencapai tujuan fiskal,<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Memungkinkan pemerintah memenuhi
prioritas belanja<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Membantu efisiensi dan keadilan dalam
menyediakan barang dan jasa publik melalui proses pemrioritasan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l8 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">FUNGSI<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo4; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Otorisasi, anggaran Negara menjadi
dasar melaksanakan pendapatan dan belanja tahun yang bersangkutan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo4; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Perencanaan, anggaran Negara menjadi
pedoman bagi manajemen dalam merencanakan kegiatan tahun yang bersangkutan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo4; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Pengawasan, anggaran Negara menjadi
pedoman untuk menilai apakah kegiatan penyelenggaraan pemerintahan sesuai ketentuan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo4; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Alokasi, anggaran Negara harus diarahkan
untuk mengurangi pengangguran dan pemborosan sumber daya, serta meningkatkan
efisiensi dan efektivitas perekonomian<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo4; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Distribusi, kebijakan anggaran Negara
harus memperhatikan rasa keadilan dan kepatutan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo4; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">f.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Stabilitas, anggaran pemerintah
menjadi alat untuk memelihara dan mengupayakan keseimbangan fundamental
perekonomian<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l8 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">SUMBER PENERIMAAN<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Penerimaan perpajakan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Pajak dalam negeri </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> PPh, PPN, PPnBM,
PBB, Cukai, dll.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Pajak perdagangan internasional </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> bea masuk, bea
keluar, pungutan ekspor<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Penerimaan Negara Bukan Pajak </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> penerimaan dari
sumber daya alam dan nonmigas<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Penerimaan hibah </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> sumbangan pihak
swasta<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l8 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">BELANJA, semua pengeluaran yang
digunakan untuk membiayai belanja pemerintah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Belanja pegawai, yaitu gaji dan
tunjangan pegawai negeri<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Belanja barang, belanja barang yang
digunakan untuk kepentingan masyarakat, pemeliharaan, dan belanja perjalanan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Belanja modal, berupa tanah,
peralatan, mesin, gedung, dll.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Pembayaran bunga utang<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Belanja subsidi </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> alokasi anggaran
yang diberikan kepada perusahaan/ lembaga yang memproduksi, menjual,
mengekspor, atau mengimpor barang yang menguasai hajat hidup orang banyak<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">f.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Belanja hibah </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> belanja pemerintah
yang bersifak sukarela dengan pengalihan hak dalam bentuk uang kepada
pemda/BUMN/BUMD/pemerintah Negara lain<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">g.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Belanja bantuan social </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> bantuan kepada
masyarakat<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Transfer ke daerah
berupa:<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo8; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Dana perimbangan </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">untuk pelaksanaan
desentralisasi, terdiri dari dana bagi hasil, dana alokasi umum, dana alokasi
khusus<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo8; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Dana otonomi khusus </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> untuk membiayai
pelaksanaan otonomi khusus suatu daerah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo8; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Dana penyesuaian </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> untuk mendukung
percepatan pembangunan di daerah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l8 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">5.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">KEBIJAKAN ANGGARAN<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Anggaran berimbang </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> jumlah penerimaan =
jumlah belanja<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Anggaran defisit </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> penerimaan lebih
kecil daripada belanja<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Anggaran surplus </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> penerimaan lebih
besar daripada belanja<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Anggaran dinamis </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> sisi penerimaan dan
atau belanja meningkat dari tahun ke tahun<o:p></o:p></span></p><p class="MsoNormal"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">PERPAJAKAN<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo2; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">FUNGSI PAJAK<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo10; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Fungsi penerimaan dan pertumbuhan
ekonomi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo10; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Fungsi keadilan atau fungsi
redistribusi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo10; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Fungsi pengaturan kegiatan ekonomi / reguler<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo10; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Fungsi demokrasi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">ASAS PEMUNGUTAN PAJAK<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Asas keadilan <o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Asas kepastian hukum<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Asas ekonomis<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Asas efisiensi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Asas kesederhanaan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">SISTEM PEMUNGUTAN PAJAK<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l10 level1 lfo12; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Official
assessment system</span></i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">
ditentukan oleh kantor pajak / pemerintah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l10 level1 lfo12; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Withholding
assessment system</span></i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">
pajak dihitung dan ditentukan pihak ketiga (Contoh: PPN dan PPnBM)<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l10 level1 lfo12; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Self
assessment system</span></i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;">à</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">
dihitung & ditentukan sendiri oleh wajib pajak (Contoh: PPh)<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> </span></p><p class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo2; text-indent: -18.0pt;"><!--[if !supportLists]--><b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">PPh 21<o:p></o:p></span></b></p><p>
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">TARIF PAJAK</span></p><p><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiChsF9Qdcw8pqv5EXtD8vnpxEgnXKv1YunAwqNuvO8pKfzJZPmGgEk0mnii0mcSvPc9JKx_5ax7A5gy6WB6DlAVNowQEmHhb17JGyEp_MnTpv8ZQWB2QdSwrm-N16-_kLizQlvXnEGOjrTLZXMjTI2JEVQE6D9Ah3d95rM7fYxr0XxqxIoYBRYbaU5pw" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="184" data-original-width="605" height="142" src="https://blogger.googleusercontent.com/img/a/AVvXsEiChsF9Qdcw8pqv5EXtD8vnpxEgnXKv1YunAwqNuvO8pKfzJZPmGgEk0mnii0mcSvPc9JKx_5ax7A5gy6WB6DlAVNowQEmHhb17JGyEp_MnTpv8ZQWB2QdSwrm-N16-_kLizQlvXnEGOjrTLZXMjTI2JEVQE6D9Ah3d95rM7fYxr0XxqxIoYBRYbaU5pw=w469-h142" width="469" /></a></div><p><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span></p><p></p><p class="MsoListParagraph"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">PTKP (Penghasilan Tidak Kena Pajak)<o:p></o:p></span></p><p class="MsoListParagraph"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjS444U4bUdQ2FkdpsQDqC1NopmI-_PVPPyvCM6vi0m-TBL-ETnkV8yDVWGKC32J6dGsK7rO_Vqf_epItGlFtRC2i8rj7RHVIYrGekEHFfuP2lwvbjqZmaUpcira5MyR6DcLNSP03s_TylKObNhTDxX5nFCqU0Fr_E-C3l9EjsHuBlTRajXaHdToOLl-Q" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="228" data-original-width="911" height="145" src="https://blogger.googleusercontent.com/img/a/AVvXsEjS444U4bUdQ2FkdpsQDqC1NopmI-_PVPPyvCM6vi0m-TBL-ETnkV8yDVWGKC32J6dGsK7rO_Vqf_epItGlFtRC2i8rj7RHVIYrGekEHFfuP2lwvbjqZmaUpcira5MyR6DcLNSP03s_TylKObNhTDxX5nFCqU0Fr_E-C3l9EjsHuBlTRajXaHdToOLl-Q=w581-h145" width="581" /></a></div><br /><br /><p></p><p><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"></span></p><p class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">PBB<o:p></o:p></span></b></p><br /><p></p><div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiCSspZZpL8tVpzwQEEzE6U77aWy9qGM7iDvB9bIwD33jvlqkVVtAYa7eI1BzFRD8MHgWu-xJcmKe1DD7R3JMBHFnHO2D2_IQjcRD7V51UODfE-JLe2KD0-8yFeJj5L7sGAGdciaxNBi2JwWRVe0bplo4zq-BU7681YaNSb1lB0ynPNHwdSXADhnCPSPg" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="265" data-original-width="852" height="145" src="https://blogger.googleusercontent.com/img/a/AVvXsEiCSspZZpL8tVpzwQEEzE6U77aWy9qGM7iDvB9bIwD33jvlqkVVtAYa7eI1BzFRD8MHgWu-xJcmKe1DD7R3JMBHFnHO2D2_IQjcRD7V51UODfE-JLe2KD0-8yFeJj5L7sGAGdciaxNBi2JwWRVe0bplo4zq-BU7681YaNSb1lB0ynPNHwdSXADhnCPSPg=w464-h145" width="464" /></a></div><div class="separator" style="clear: both; text-align: center;"><br /></div></div><div><p class="MsoListParagraphCxSpFirst"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Ketentuan penghitungan PBB:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Objek Pajak<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">NJOPTKP (Nilai Jual Objek Pajak Tidak
Kena Pajak) Rp 12.000.000,- untuk setiap wajib pajak<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Tarif PBB:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l13 level1 lfo2; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Untuk NJOKP <1 miliar </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"> 0,5% x 20% x NJOKP<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l13 level1 lfo2; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">Untuk NJOKP </span><!--[if gte msEquation 12]><m:oMath><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;line-height:
107%;font-family:"Cambria Math","serif"'><m:r>≥</m:r></span></i></m:oMath><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><!--[if gte vml 1]><v:shapetype
id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t"
path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
<v:stroke joinstyle="miter"/>
<v:formulas>
<v:f eqn="if lineDrawn pixelLineWidth 0"/>
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<v:f eqn="sum 0 0 @1"/>
<v:f eqn="prod @2 1 2"/>
<v:f eqn="prod @3 21600 pixelWidth"/>
<v:f eqn="prod @3 21600 pixelHeight"/>
<v:f eqn="sum @0 0 1"/>
<v:f eqn="prod @6 1 2"/>
<v:f eqn="prod @7 21600 pixelWidth"/>
<v:f eqn="sum @8 21600 0"/>
<v:f eqn="prod @7 21600 pixelHeight"/>
<v:f eqn="sum @10 21600 0"/>
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<v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/>
<o:lock v:ext="edit" aspectratio="t"/>
</v:shapetype><v:shape id="_x0000_i1025" type="#_x0000_t75" style='width:9pt;
height:15pt'>
<v:imagedata src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image001.png"
o:title="" chromakey="white"/>
</v:shape><![endif]--><!--[if !vml]--><img height="20" src="file:///C:/Users/User/AppData/Local/Temp/msohtmlclip1/01/clip_image002.png" v:shapes="_x0000_i1025" width="12" /><!--[endif]--></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span>1 miliar </span><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: "Footlight MT Light"; mso-char-type: symbol; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: "Footlight MT Light"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">
0,5% x 40% x NJOKP</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%;">SOAL UTBK<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.3pt; margin-right: 2.0pt; margin-top: 10.5pt; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 23.35pt; text-align: justify; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dana bagi hasil, dana alokasi khusus, dan<span style="letter-spacing: .05pt;"> </span>dana<span style="letter-spacing: .05pt;"> </span>penyesuaian<span style="letter-spacing: .05pt;"> </span>yang<span style="letter-spacing: .05pt;"> </span>diterima<span style="letter-spacing: .05pt;"> </span>oleh<span style="letter-spacing: .05pt;"> </span>pemerintah
kabupaten/kota dari pemerintah<span style="letter-spacing: -2.85pt;"> </span>pusat<span style="letter-spacing: -.05pt;"> </span>secara<span style="letter-spacing: -.05pt;">
</span>umum dinamakan ....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 15.2pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 0cm; mso-line-height-rule: exactly; mso-list: l9 level1 lfo3; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">dana<span style="letter-spacing: -.1pt;"> </span>alokasi<span style="letter-spacing: -.05pt;"> </span>umum<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 4.8pt; mso-list: l9 level1 lfo3; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">dana<span style="letter-spacing: -.1pt;"> </span>perimbangan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 4.8pt; mso-list: l9 level1 lfo3; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">dana<span style="letter-spacing: -.1pt;"> </span>otonomi<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 4.85pt; mso-list: l9 level1 lfo3; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">penerimaan<span style="letter-spacing: -.05pt;"> </span>negara<span style="letter-spacing: -.15pt;">
</span>bukan<span style="letter-spacing: -.05pt;"> </span>pajak<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 4.85pt; mso-list: l9 level1 lfo3; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">subsidi<span style="letter-spacing: -.15pt;"> </span>desentralisasi<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.3pt; margin-right: 1.9pt; margin-top: 10.5pt; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 23.35pt; text-align: justify; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Di<span style="letter-spacing: .05pt;"> </span>antara<span style="letter-spacing: .05pt;"> </span>ketentuan<span style="letter-spacing: .05pt;">
</span>di<span style="letter-spacing: .05pt;"> </span>bawah<span style="letter-spacing: .05pt;"> </span>ini<span style="letter-spacing: .05pt;"> </span>yang<span style="letter-spacing: .05pt;"> </span>merupakan<span style="letter-spacing: .05pt;">
</span>contoh<span style="letter-spacing: .05pt;"> </span>kebijakan<span style="letter-spacing: .05pt;"> </span>fiskal<span style="letter-spacing: .05pt;"> </span>untuk<span style="letter-spacing: -2.85pt;"> </span>mengatasi<span style="letter-spacing: -.05pt;"> </span>inflasi adalah....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 15.15pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 0cm; mso-line-height-rule: exactly; mso-list: l6 level1 lfo5; mso-pagination: none; tab-stops: 41.1pt; text-align: justify; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">kenaikan<span style="mso-spacerun: yes;"> </span><span style="letter-spacing: .15pt;"><span style="mso-spacerun: yes;"> </span></span>tarif<span style="mso-spacerun: yes;"> </span><span style="letter-spacing: .15pt;"><span style="mso-spacerun: yes;"> </span></span>bagi<span style="mso-spacerun: yes;">
</span><span style="letter-spacing: .2pt;"><span style="mso-spacerun: yes;"> </span></span>kendaraan<span style="mso-spacerun: yes;"> </span><span style="letter-spacing: .45pt;"><span style="mso-spacerun: yes;"> </span></span>yang </span><span style="font-size: 12.0pt;">melintas<span style="letter-spacing: -.1pt;"> </span>jalan<span style="letter-spacing: -.05pt;"> </span>tol</span><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 135%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 2.15pt; margin-top: 5.8pt; mso-list: l6 level1 lfo5; mso-pagination: none; tab-stops: 41.1pt; text-align: justify; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 135%; mso-bidi-font-size: 11.0pt;">pemberian<span style="letter-spacing: .05pt;"> </span>kelonggaran<span style="letter-spacing: .05pt;"> </span>pajak<span style="letter-spacing: .05pt;"> </span>bagi<span style="letter-spacing: -2.85pt;"><span style="mso-spacerun: yes;"> </span></span>perusahaan<span style="letter-spacing: -.05pt;"> </span>baru<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 0cm; margin-top: 1.0pt; mso-list: l6 level1 lfo5; mso-pagination: none; tab-stops: 41.1pt; text-align: justify; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">kenaikan<span style="letter-spacing: -.05pt;"> </span>suku bunga<span style="letter-spacing: -.05pt;"> </span>SBI<span style="letter-spacing: -.2pt;"> </span>satu bulan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 135%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 2.0pt; margin-top: 4.8pt; mso-list: l6 level1 lfo5; mso-pagination: none; tab-stops: 41.1pt; text-align: justify; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 135%; mso-bidi-font-size: 11.0pt;">perubahan<span style="letter-spacing: .05pt;"> </span>giro<span style="letter-spacing: .05pt;"> </span>wajib<span style="letter-spacing: .05pt;"> </span>minimum<span style="letter-spacing: .05pt;">
</span>bagi<span style="letter-spacing: .05pt;"> </span>bank–bank<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 135%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 2.0pt; margin-top: 4.8pt; mso-list: l6 level1 lfo5; mso-pagination: none; tab-stops: 41.1pt; text-align: justify; text-autospace: none; text-indent: -17.8pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Palatino Linotype","serif"; mso-ansi-language: #0021; mso-bidi-font-family: "Palatino Linotype"; mso-fareast-font-family: "Palatino Linotype";"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 135%; mso-bidi-font-size: 11.0pt;">keharusan<span style="letter-spacing: .05pt;"> </span>BUMN<span style="letter-spacing: .05pt;"> </span>untuk<span style="letter-spacing: .05pt;"> </span>menyetor<span style="letter-spacing: -2.85pt;"> <span style="mso-spacerun: yes;"> </span></span>sebagian<span style="letter-spacing: -.05pt;"> </span>labanya<span style="letter-spacing: .05pt;">
</span>ke<span style="letter-spacing: -.1pt;"> </span>kas<span style="letter-spacing: .1pt;"> </span>Negara<o:p></o:p></span></p>
<p class="MsoListParagraph" style="line-height: 135%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.05pt; margin-right: 2.0pt; margin-top: 4.8pt; mso-pagination: none; tab-stops: 41.1pt; text-align: justify; text-autospace: none;"><span style="font-size: 12.0pt; line-height: 135%; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Apabila perekonomian
nasional mengalami inflasi, pemerintah dapat mengurangi kelebihan permintaan
agregat dengan cara mengurangi belanja pemerintah dan/atau menaikkan pajak.
Tindakan pemerintah tersebut masuk dalam kebijakan …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l0 level1 lfo6; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Moneter<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l0 level1 lfo6; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Fiskal<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l0 level1 lfo6; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Perdagangan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l0 level1 lfo6; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Harga<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l0 level1 lfo6; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Nilai tukar<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berikut ini fungsi dan
tujuan APBN:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l2 level1 lfo7; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Kebijakan anggaran Negara
harus memerhatikan rasa keadilan dan kepatutan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l2 level1 lfo7; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pedoman untuk menilai
kegiatan penyelenggaraan Negara<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l2 level1 lfo7; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menjadi dasar untuk
melaksanakan pendapatan dan belanja Negara<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l2 level1 lfo7; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Untuk mengetahui secara
transparan sumber-sumber dan penerimaan agara tidak terjadi penyimpangan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l2 level1 lfo7; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Meningkatkan produktivitas dan
kesempatan kerja<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Yang merupakan fungsi APBN adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 3, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Perhatikan pernyataan
berikut ini!<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l16 level1 lfo9; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menjual surat-surat berharga<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l16 level1 lfo9; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pemerintah akan menaikkan
gaji pegawai negeri tahun depan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l16 level1 lfo9; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pemerintah menghapus adanya
subsidi BBM<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l16 level1 lfo9; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Belanja layanan publik di
setiap instansi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l16 level1 lfo9; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pembangunan untuk sektor
lembaga<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Dari pernyataan tersebut, yang merupakan pengeluaran
pemerintah pusat adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">3, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">APBN diarahkan untuk
mengurangi pengangguran dan pemborosan sumber daya serta meningkatkan efisiensi
dan efektivitas perekonomian. Dalam hal ini APBN mempunyai fungsi …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l17 level1 lfo11; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Distribusi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l17 level1 lfo11; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Perencanaan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l17 level1 lfo11; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Otorisasi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l17 level1 lfo11; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Alokasi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l17 level1 lfo11; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Stabilisasi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pada saat harga minyak bumi
meningkat tajam, maka pemerintah menaikkan harga bahan bakar minyak sesuai
dengan harga pasar sebagai langkah untuk menekan pengeluaran Negara. Kebijakan
yang tepat untuk mengatasi masalah tersebut adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l14 level1 lfo12; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menaikkan tarif pajak<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l14 level1 lfo12; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menurunkan pendapatan Negara<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l14 level1 lfo12; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menghapus pajak BBM<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l14 level1 lfo12; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menghapus subsidi BBM<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l14 level1 lfo12; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Meningkatkan pendapatan
Negara<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berikut ni sumber penerimaan
pemerintah:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l8 level1 lfo13; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">PPh dan PBB<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l8 level1 lfo13; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pajak kendaraan bermotor<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l8 level1 lfo13; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Hibah<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l8 level1 lfo13; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Dana perimbangan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l8 level1 lfo13; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Bagian laba BUMN<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Yang merupakan penerimaan pemerintah pusat adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l18 level1 lfo14; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l18 level1 lfo14; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 3, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l18 level1 lfo14; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l18 level1 lfo14; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l18 level1 lfo14; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Perhatikan pernyataan-pernyataan
berikut!<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l1 level1 lfo15; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">APBN diajukan oleh
pemerintah dan disetujui oleh DPR<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l1 level1 lfo15; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">APBD dirancang oleh
pemerintah daerah bersama DPRD dan disahkan oleh DPR<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l1 level1 lfo15; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">APBD dirancang oleh
pemerintah daerah dan disetujui oleh DPRD<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l1 level1 lfo15; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">APBN dirancang oleh
pemerintah bersama dengan DPR<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pernyataan yang berhubungan dengan APBN dan APBD
yang benar adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l21 level1 lfo16; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1 dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l21 level1 lfo16; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1 dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l21 level1 lfo16; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2 dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l21 level1 lfo16; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2 dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l21 level1 lfo16; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">3 dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berikut ini adalah
sumber-sumber penerimaan Negara dan daerah.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l5 level1 lfo17; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Dana alokasi umum<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l5 level1 lfo17; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Bagian laba BUMN<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l5 level1 lfo17; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Dana otonomi khusus dan
penyesuaian <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l5 level1 lfo17; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pajak penghasilan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l5 level1 lfo17; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Bea perolehan hak atas tanah
dan bangunan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Yang merupakan sumber penerimaan pemerintah pusat
adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l11 level1 lfo18; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l11 level1 lfo18; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l11 level1 lfo18; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l11 level1 lfo18; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l11 level1 lfo18; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">3, 4, dan 5 <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Sumber penerimaan pemerintah
daerah dan pemerintah pusat.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l3 level1 lfo19; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Pajak Pertambahan Nilai<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l3 level1 lfo19; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Penerimaan bea cukai<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l3 level1 lfo19; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Alokasi bagi hasil atas
Pajak Bumi dan Bangunan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l3 level1 lfo19; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Dana <i style="mso-bidi-font-style: normal;">Block Grant</i><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l3 level1 lfo19; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Retribusi penyeberangan di
atas air<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Yang termasuk sumber-sumber penerimaan daerah adalah
…<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l12 level1 lfo20; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l12 level1 lfo20; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l12 level1 lfo20; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l12 level1 lfo20; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l12 level1 lfo20; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">3, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l10 level1 lfo4; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -17.95pt;"><!--[if !supportLists]--><span lang="id" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: #0021; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Fungsi dan tujuan APBN dan
APBD:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l19 level1 lfo21; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Mengatur penerimaan dan
pembelanjaan Negara/daerah agar dapat mencapai sasaran yang ditetapkan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l19 level1 lfo21; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Memperoleh gambaran tentang
kondisi keuangan, sehingga dapat dilakukan penilaian terhadap kinerja
pemerintah<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l19 level1 lfo21; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Mengurangi pengangguran dan
pemborosan sumber daya serta meningkatkan efisiensi dan efektivitas perekonomian<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l19 level1 lfo21; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Memelihara keseimbangan
fundamental perekonomian<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l19 level1 lfo21; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Sebagai dasar pelaksanaan
pendapatan dan belanja pada tahun bersangkutan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 23.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Berdasarkan pernyataan di atas, yang termasuk fungsi
APBN dan APBD adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l20 level1 lfo22; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 2, dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l20 level1 lfo22; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">1, 3, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l20 level1 lfo22; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l20 level1 lfo22; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">2, 3, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 41.4pt; margin-right: 0cm; margin-top: 4.85pt; mso-add-space: auto; mso-list: l20 level1 lfo22; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">3, 4, dan 5<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 4.85pt; mso-pagination: none; tab-stops: 41.1pt; text-autospace: none;"><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"><o:p> </o:p></span></p><br /></div>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-44885101381751524542022-03-17T01:40:00.006-07:002022-03-30T13:55:06.272-07:00PELAKU KEGIATAN EKONOMI<p> </p><p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 16pt; line-height: 107%;">PELAKU
KEGIATAN EKONOMI<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 16pt; line-height: 107%;">PELAKU
EKONOMI<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpFirst" style="mso-list: l25 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Rumah Tangga Konsumsi (Konsumen)<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Konsumsi adalah</span></b><span style="font-family: "Footlight MT Light","serif";"> kegiatan mengurangi atau
menghabiskan nilai suatu barang .<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Tujuan berkonsumsi</span></b><span style="font-family: "Footlight MT Light","serif";">:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l29 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">memenuhi
kebutuhan manusia<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l29 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">memperoleh
penghargaan dari orang lain<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Faktor-faktor yang
mempengaruhi konsumsi:<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tingkat
pendidikan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kondisi
tempat tinggal<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Iklim
<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jenis
pekerjaan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tingkat
peradaban bangsa<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kebiasaan
dan kondisi social budaya masyarakat<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tinggi
rendahnya harga barang dan jasa<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l13 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Selera
yang sedang berkembang di masyarakat<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai Guna Barang</span></b><span style="font-family: "Footlight MT Light","serif";">, adalah kemampuan suatu
barang atau jasa untuk memenuhi kebutuhan manusia.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l16 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai
Pakai</span></b><span style="font-family: "Footlight MT Light","serif";">, adalah
nilai yang diberikan kepada suatu benda karena benda tersebut dapat dipakai
untuk memenuhi kebutuhan.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l30 level1 lfo10; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai Pakai Objektif</span></b><span style="font-family: "Footlight MT Light","serif";"> adalah kemampuan yang
dimiliki barang atau jasa untuk memenuhi kebutuhan manusia pada umumnya. Contoh
: lemari bergua untuk menyimpan pakaian.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l30 level1 lfo10; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai Pakai Subjektif</span></b><span style="font-family: "Footlight MT Light","serif";"> adalah nilai yang diberikan
karena barang / jasa tersebut dipakai untuk memenuhi kebutuhan secara khusus.
Contoh : cangkul akan sangat berguna jika dipakai petani, dibanding jika
dimiliki dokter.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l16 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai
Tukar</span></b><span style="font-family: "Footlight MT Light","serif";">, adalah
nilai yang diberikan kepada suatu benda karena benda tersebut dapat ditukar
dengan benda lain.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai Tukar Objektif</span></b><span style="font-family: "Footlight MT Light","serif";"> adalah kemampuan suatu benda
apabila ditukar dengan benda lain dan berlaku umum. Contoh : uang dapat ditukar
dengan mainan atau makanan.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Nilai Tukar Subjektif</span></b><span style="font-family: "Footlight MT Light","serif";"> adalah nilai yang diberikan
kepada suatu benda apabila ditukar dengan benda lain. Contoh : menurut kolektor
benda antik, meja kuno dapat ditukar senilai Rp 10.000.000, sedangkan menurut
petani hanya menilainya dengan uang Rp 100.000.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Teori Perilaku Konsumsi<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Pendekatan Kardinal (<i style="mso-bidi-font-style: normal;">Utility Approach</i>)<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l26 level1 lfo12; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Kepuasan total (<i style="mso-bidi-font-style: normal;">Total Utility</i>)</span></b><span style="font-family: "Footlight MT Light","serif";"> adalah kepuasan yang
diperoleh dengan cara menjumlah kepuasan-kepuasan dari bermacam barang yang
dikonsumsi pada periode tertentu.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l26 level1 lfo12; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Kepuasan Marginal (<i style="mso-bidi-font-style: normal;">Marginal Utility</i>)</span></b><span style="font-family: "Footlight MT Light","serif";"> adalah tambahan atau
pengurangan kepuasan sebagai akibat dari pertambahan atau pengurangan konsumsi
suatu barang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l26 level1 lfo12; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Hukum Gossen I</span></b><span style="font-family: "Footlight MT Light","serif";"> “<i style="mso-bidi-font-style: normal;">The Law of Diminishing Marginal Utility</i> (Hukum tambahan kepuasan
marginal yang semakin berkurang)” yang berbunyi:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">“<i style="mso-bidi-font-style: normal;">Bila jumlah barang yang dikonsumsi pada
waktu tertentu terus ditambah, maka guna total yang diperoleh akan bertambah,
tetapi guna marginal akan semakin berkurang. Bahkan bila konsumsi terus
dilakukan, guna total akan menurun dan guna marginal menjadi nol, bahkan
dibawah nol</i>.”<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Pendekatan Ordinal <o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Asumsi :<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Konsumen
memiliki pola kecenderungan akan barang-barang yang dikonsumsi dalam bentuk <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">indifference
curve</i></b>, yaitu kurva yang menunjukkan berbagai kombinasi konsumsi dua
macam barang yang memberikan tingkat kepuasan yang sama.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Konsumen
memiliki sejumlah uang /anggaran tertentu yang diwujudkan dalam <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">budget
line</i></b> (garis anggaran)<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Konsumen
selalu berusaha mencapai kepuasan tertentu.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Keseimbangan
konsumen terjadi pada E.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">A
dan B tidak dipilih karena tidak dicapai kepuasan maksimum.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="margin-left: 144pt; mso-add-space: auto; mso-list: l19 level1 lfo13; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">C
juga tidak dipilih karena kepuasannya melebihi anggaran yang dimiliki.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 108pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span><span style="font-family: "Footlight MT Light", "serif";"> </span></p><p class="MsoNormal" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhePttM_DhkJDoJZio0Tn54yP2ba7gCKtTzofuzLtiJj2c2ECI8wGRZRBFy2J1yKfrl9SnGENwwv_lioHV1HlPvskuUB5uA8aCYPeDwFhc1wPulJoeh2CWrXTeawVzFo9mzpe_yAFQtuPAE6q65ofYenzWA31VOYHen-1EREKqkkTPfM2HGu2H5NUiBhQ" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="302" data-original-width="377" height="240" src="https://blogger.googleusercontent.com/img/a/AVvXsEhePttM_DhkJDoJZio0Tn54yP2ba7gCKtTzofuzLtiJj2c2ECI8wGRZRBFy2J1yKfrl9SnGENwwv_lioHV1HlPvskuUB5uA8aCYPeDwFhc1wPulJoeh2CWrXTeawVzFo9mzpe_yAFQtuPAE6q65ofYenzWA31VOYHen-1EREKqkkTPfM2HGu2H5NUiBhQ" width="300" /></a></div><br /><p></p>
<p class="MsoListParagraphCxSpFirst" style="mso-list: l25 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Rumah Tangga Produksi
(Produsen)<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Adalah</span></b><span style="font-family: "Footlight MT Light","serif";"> tindakan mengombinasikan faktor-faktor
produksi <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Tujuan Kegiatan Produksi<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mengganti
barang yang rusak / habis<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memenuhi
kebutuhan sesuai dengan perkembangan zaman dan teknologi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Peningkatan
penduduk<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memenuhi
pasar dalam dan luar negeri<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memperolah
keuntungan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Meningkatkan
kemakmuran<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l14 level1 lfo14; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memperluas
lapangan usaha<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Usaha-usaha yang dilakukan
dalam produksi</span></b><span style="font-family: "Footlight MT Light","serif";">:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l1 level1 lfo15; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Intensifikasi, yaitu
meningkatkan hasil produksi dengan cara memperbaiki atau mengganti alat
produksi yang digunakan baik dengan meningkatkan produktivitas faktor-faktor
produksi maupun memperbaiki metode kerja.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l1 level1 lfo15; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Ekstensifikasi, yaitu usaha
untuk meningkatkan hasil produksi dengan cara memperluas atau menambah factor produksi.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l1 level1 lfo15; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Diversifikasi, adalah cara
untuk meningkatkan produksi memperluas usaha dengan menambah jenis produk/
hasil.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l1 level1 lfo15; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rasionalisasi adalah usaha
untuk meningkatkan produksi dengan meningkatkan manajemen keilmuan melalui
jalur pendidikan dan teknologi. <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Faktor-faktor Produksi:<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l8 level1 lfo16; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Faktor produksi Alam<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l8 level1 lfo16; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Faktor produksi tenaga kerja<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l8 level1 lfo16; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Faktor produksi modal<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l8 level1 lfo16; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Faktor produksi kewirausahaan/
skill<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Teori Perilaku Produsen<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">David
Ricardo mengemukakan <i style="mso-bidi-font-style: normal;">The Law of
Diminishing Return</i> (hukum hasil lebih yang berkurang), yang berbunyi “<i style="mso-bidi-font-style: normal;">apabila kita menambah terus menerus tambahan
salah satu unit input dalam jumlah yang sama, sedangkan input yang lain tetap
sama, maka kita akan memperoleh sedikit tambahan output.”</i> <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Biaya Produksi<o:p></o:p></span></b></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: rgb(217, 217, 217); border: 1pt solid windowtext; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">NO<o:p></o:p></span></b></p>
</td>
<td style="background: rgb(217, 217, 217); border-left: none; border: 1pt solid windowtext; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">ELEMEN<o:p></o:p></span></b></p>
</td>
<td style="background: rgb(217, 217, 217); border-left: none; border: 1pt solid windowtext; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">KETERANGAN<o:p></o:p></span></b></p>
</td>
<td style="background: rgb(217, 217, 217); border-left: none; border: 1pt solid windowtext; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">FUNGSI<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">1.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Produksi<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Keseluruhan
biaya yang harus dikeluarkan produsen<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">2.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Tetap (Fixed Cost / FC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
yang harus dikeluarkan yang jumlahnya tetap<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">3.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Variabel (Variable Cost / VC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
yang dikeluarkan produsen yang besarnya tergantung dari banyaknya (output)
yang diproduksi<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">4.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Total (Total Cost / TC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Seluruh
biaya yang dikeluarkan<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">TC
= FC + VC<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">5.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Tetap Rata2 (Average Fixed Cost / AFC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
tetap dibagi jumlah unit yang dihasilkan<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">AFC
= <u>FC<o:p></o:p></u></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span>Q<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">6.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Variabel Rata2 (Average Variable Cost / AVC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
variable dibagi jumlah unit yang dihasilkan<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">AVC
= <u>VC</u><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span>Q<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">7.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Rata2 (Average Cost /AC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
satuan / biaya per unit barang yang dihasilkan<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">AC
= TC<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Q<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span>atau <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">AC
= AFC + AVC <o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">8.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Biaya
Marginal (Marginal Cost / MC)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Tambahan
biaya yang harus dikeluarkan produsen karena adanya tambahan produksi output
sebanyak satu unit <o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">MC
= <u>△TC</u></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> △Q</span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">9.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Penerimaan
Total (Total Revenue / TR)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Keseluruhan
penerimaan produsen dari penjualan barang diproduksi<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">TR
= P X Q<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">10.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Penerimaan
Marginal (Marginal Revenue / MR)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Tambahan
penerimaan dari penjualan karena ada tambahan penjualan barang sebanyak satu
unit<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">MR
= <u>△TR</u></span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> △Q</span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">11.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Penerimaan
Rata2 (Average Revenue / AR)<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Penerimaan
yang diterima produsen dari penjualan barang per unit output<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">AR
= <u>TR</u><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span>Q<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 28.1pt;" valign="top" width="37">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">12.<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Keuntungan
Produsen (π)</span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 216.15pt;" valign="top" width="288">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 116.9pt;" valign="top" width="156">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><!--[if gte msEquation 12]><m:oMath><i
style='mso-bidi-font-style:normal'><span style='font-family:"Cambria Math","serif"'><m:r>π</m:r></span></i></m:oMath><![endif]--><span style="font-family: "Footlight MT Light","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;">π </span>= TR – TC<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Syarat
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">MR
= MC</span><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></b></p>
<p class="MsoListParagraphCxSpFirst" style="mso-list: l25 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Pemerintah<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Berfungsi
sebagai pengatur dan penentu kebijakan<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l20 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
yang dilakukan :<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l22 level1 lfo17; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
Produksi yang dilakukan:<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l4 level1 lfo18; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pengelolaan
sumber daya alam yang dimiliki Negara<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l4 level1 lfo18; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Membangun
perusahaan yang menguasai hajar hidup orang banyak<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 144pt; mso-add-space: auto; mso-list: l4 level1 lfo18; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Membangun
sarana prasarana bidang transportasi, kesehatan, pendidikan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l22 level1 lfo17; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
distribusi menyalurkan barang dan jasa yang diproduksi perusahaan pemerintah<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l22 level1 lfo17; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
konsumsi yaitu melakukan belanja untuk kepentingan Negara .<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l25 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">Masyarakat Luar Negeri<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
ekspor impor untuk memenuhi kebutuhan barang dan jasa.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
yang dilakukan:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l9 level1 lfo20; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Penyalur
devisa<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l9 level1 lfo20; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Penghubung
pasar uang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 108pt; mso-add-space: auto; mso-list: l9 level1 lfo20; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memproduksi
barang impor<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="margin-left: 108pt; mso-add-space: auto; mso-list: l9 level1 lfo20; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memanfaatkan
hasil produksi ekspor suatu Negara<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">CIRCULAR
FLOW</i> PELAKU EKONOMI<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpFirst" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjqA7_EyJs5cN-3jm5zGa90Xw1f9buRfd8N1-KZS_5TOo5O2lLkWOeIykhPbrTFqkzW0HgxFuHFDGfJlzgVKQnm3U4CAuOvw9m1vm6hx7fqNbD8G143cDAawGBmOnvIhMmT0QUkHr4sw0ORG848GmOnEfWADhCrNbK_eySLn_aLT6iSUXruc0SMkI5CVQ" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="436" data-original-width="746" height="277" src="https://blogger.googleusercontent.com/img/a/AVvXsEjqA7_EyJs5cN-3jm5zGa90Xw1f9buRfd8N1-KZS_5TOo5O2lLkWOeIykhPbrTFqkzW0HgxFuHFDGfJlzgVKQnm3U4CAuOvw9m1vm6hx7fqNbD8G143cDAawGBmOnvIhMmT0QUkHr4sw0ORG848GmOnEfWADhCrNbK_eySLn_aLT6iSUXruc0SMkI5CVQ=w474-h277" width="474" /></a></div><br /><br /><p></p>
<p class="MsoListParagraphCxSpLast" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL LATIHAN<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> 1. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
yang terkait dengan efisiensi usaha adalah melakukan …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l27 level1 lfo21; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Ekstensifikasi usaha<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l27 level1 lfo21; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Diversifikasi produk<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l27 level1 lfo21; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Intensifikasi usaha<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l27 level1 lfo21; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pemutusan hubungan kerja<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l27 level1 lfo21; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Peningkatan produksi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";"> 2. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kurva
yang menjelaskan tingkat produksi yang sama diantara berbagai kombinasi dua
jenis faktor produksi yang digunakan adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l24 level1 lfo22; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Production possibility curve<o:p></o:p></span></i></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l24 level1 lfo22; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Isoquant curves<o:p></o:p></span></i></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l24 level1 lfo22; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Indifference curve<o:p></o:p></span></i></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l24 level1 lfo22; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Isocost curve<o:p></o:p></span></i></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l24 level1 lfo22; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Budget
line curve</span></i><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";"> 3. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Prinsip
ekonomi bagi produsen adalah cara-cara mencapai …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Output maksimum<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Biaya minimum<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Output maksimum dengan biaya
minimum<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Output tertentu biaya minimum<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l11 level1 lfo23; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Output maksimum dengan biaya
marginal<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7pt "Times New Roman";"> 4. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Cermati
hal-hal berikut ini!<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">1) Tingkat pendapatan masyarakat
<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">2) Gaya hidup yang konsumtif<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">3) Ketersediaan barang
pengganti<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">4) Perbedaan adat istiadat
setiap daerah<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">5) Perkembangan mode barang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Pernyataan di atas adalah faktor-faktor
yang mempengaruhi …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l15 level1 lfo24; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tingkat produksi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l15 level1 lfo24; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tingkat konsumsi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l15 level1 lfo24; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Distribusi barang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l15 level1 lfo24; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Permintaan uang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l15 level1 lfo24; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Penawaran uang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">5.<span style="font: 7pt "Times New Roman";"> 5. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rossa
suka mengoleksi lukisan, dia bersedia membeli lukisan dari seorang pelukis
kenamaan dengan harga Rp 250.000.000, lukisan tersebut bagi Rossa mempunyai …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l5 level1 lfo25; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Nilai tukar objektif<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l5 level1 lfo25; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Nilai tukar subjektif<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l5 level1 lfo25; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Nilai pakai objektif<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l5 level1 lfo25; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Nilai pakai subjektif<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l5 level1 lfo25; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Nilai guna marginal<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">6.<span style="font: 7pt "Times New Roman";"> 6. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menurut
teori perilaku konsumen, tujuan seorang konsumen yang rasional dalam
membelanjakan uangnya adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l18 level1 lfo26; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mampu membeli barang
sebanyak-banyaknya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l18 level1 lfo26; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mendapatkan tingkat kepuasan
paling tinggi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l18 level1 lfo26; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Meminimumkan jumlah
pengeluarannya dan menambah tabungan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l18 level1 lfo26; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Berhemat dan membeli barang
yang perlu saja<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l18 level1 lfo26; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mengonsumsi barang yang perlu
saja<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">7.<span style="font: 7pt "Times New Roman";"> 7. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jika
pemenuhan kebutuhan akan suatu jenis barang dilakukan secara terus-menerus,
maka rasa nikmatnya mula-mula akan tinggi, namun semakin lama kenikmatan
tersebut semakin menurun sampai akhirnya mencapai batas jenuh”, ini adalah
bunyi …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l17 level1 lfo27; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">The Law of Diminishing Marginal
Utility<o:p></o:p></span></i></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l17 level1 lfo27; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Hukum Gossen I<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l17 level1 lfo27; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Hukum Gossen II<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l17 level1 lfo27; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Hukum Nilai Guna Sama<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l17 level1 lfo27; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">The Law of Diminishing Return<o:p></o:p></span></i></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">8.<span style="font: 7pt "Times New Roman";"> 8. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Hukum
hasil lebih yang semakin berkurang dikemukakan oleh …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l23 level1 lfo28; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Adam Smith<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l23 level1 lfo28; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Samuelson<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l23 level1 lfo28; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Gossen<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l23 level1 lfo28; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Karl Marx<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l23 level1 lfo28; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">David Ricardo<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">9.<span style="font: 7pt "Times New Roman";"> 9. </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perhatikan
tabel berikut ini<o:p></o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 55.9pt;" valign="top" width="75">
<p align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><span style="font-family: "Footlight MT Light","serif";">Q (Unit)<o:p></o:p></span></p>
</td>
<td style="border-left: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><span style="font-family: "Footlight MT Light","serif";">P (Harga)<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 55.9pt;" valign="top" width="75">
<p align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><span style="font-family: "Footlight MT Light","serif";">4<o:p></o:p></span></p>
<p align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><span style="font-family: "Footlight MT Light","serif";">9<o:p></o:p></span></p>
</td>
<td style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><span style="font-family: "Footlight MT Light","serif";">Rp 3.000<o:p></o:p></span></p>
<p align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><span style="font-family: "Footlight MT Light","serif";">Rp 2.500<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p class="MsoListParagraphCxSpFirst" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Besarnya total penerimaan dan
penerimaan marginal pada waktu Q = 9 adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 22.500 dan Rp 2.100<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 22.500 dan Rp 2.400<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 12.000 dan Rp 22.500<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 22.500 dan Rp 12.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 22.500 dan Rp 10.500<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;"> 10. <span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Keseimbangan konsumen aka
terjadi pada saat …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l28 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Garis anggaran berpotongan
dengan <i style="mso-bidi-font-style: normal;">isoquant curve</i><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l28 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Marginal
Utility</span></i><span style="font-family: "Footlight MT Light","serif";">
mencapai titik nol<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l28 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Budget
Line</span></i><span style="font-family: "Footlight MT Light","serif";"> bersinggungan
dengan <i style="mso-bidi-font-style: normal;">indifference curve</i><o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l28 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Total
Utility</span></i><span style="font-family: "Footlight MT Light","serif";">
mencapai titik tertinggi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l28 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span style="font-family: "Footlight MT Light","serif";">Total Revenue</span></i><span style="font-family: "Footlight MT Light","serif";"> sama dengan <i style="mso-bidi-font-style: normal;">Total Cost<o:p></o:p></i></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1111. <span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Apabila kurva indefferen
seorang konsumen berada di bawah garis anggaran, ini berarti konsumen …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l3 level1 lfo29; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menggunakan pendapatannya
secara optimal<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l3 level1 lfo29; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tidak menggunakan
pendapatannya secara seluruhnya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l3 level1 lfo29; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Berada dalam posisi
keseimbangan konsumen<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l3 level1 lfo29; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mempunyai banyak pilihan dalam
mengonsumsi barang-barang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l3 level1 lfo29; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tidak mampu memenuhi
kebutuhannya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1 12.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Diketahui fungsi biaya total
TC = 15Q<sup>2</sup> + 6Q + 13. Besarnya biaya marginal ketika Q = 20 adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l12 level1 lfo30; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">6.133<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l12 level1 lfo30; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">6.130<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l12 level1 lfo30; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">606<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l12 level1 lfo30; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">600<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l12 level1 lfo30; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">505<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">13.13. <span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Biaya memproduksi kue satu cup
Rp 1.500,- kemudian terjadi kenaikan harga bahan baku kue seperti terigu dan
telur sebesar Rp 10%. Biaya produksi sekarang untuk 250 cup kue sebesar …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 521.500,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 421.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 412.500,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp 150.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rp <span style="mso-spacerun: yes;"> </span>37.500,-</span></p><p class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 14. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perhatikan
bagan interaksi di bawah ini!<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"></p><div class="separator" style="clear: both; text-align: center;"><div class="separator" style="clear: both; text-align: center;"> <div class="separator" style="clear: both; text-align: center;"><div class="separator" style="clear: both; text-align: center;"><div class="separator" style="clear: both; text-align: center;"><span style="font-family: "Footlight MT Light", "serif"; text-align: justify;">Dari bagan di atas yang
termasuk arus uang sebagai bentuk penerimaan RTK atas jasa faktor produksi
adalah garis nomor …</span></div></div></div></div></div><p></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">5<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">4<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">3<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">2<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">1<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 15. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Indonesia
adalah salah satu negara pengirim tenaga kerja ke luar negeri seperti:
Malaysia, Brunei, Arab, Korea, dan Jepang. Dalam circular flow hal ini
menunjukkan adanya peran dari …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">RT Konsumsi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">RT Produksi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pemerintah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Masyarakat luar negeri<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pertukaran tenaga kerja<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 16. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Sebagai
pemasok modal kepada rumah tangga produksi (RTP), maka rumah tangga konsumsi
akan mendapatkan imbalan berupa …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Laba <o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Komisi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Upah dan gaji<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Sewa <o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Bunga<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 17. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Kegiatan
berikut ini termasuk peran pemerintah, kecuali …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menjaga kestabilan
perekonomian negara<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Sebagai produsen barang-barang
publik<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Penyedia faktor produksi<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pembuat peraturan untuk
mengatur jalannya perekonomian negara</span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><span style="font-family: "Footlight MT Light","serif";">e. </span><span style="font-family: "Footlight MT Light", "serif"; font-size: 11pt; text-indent: -18pt;">Mengawasi lalu lintas uang
beredar</span></p><p class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 18. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Yang
dijual dalam pasar input dalam interaksi pelaku ekonomi antara rumah tangga
konsumen dan rumah tangga produsen adalah …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Komputer<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tanah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><i><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span></i><!--[endif]--><i><span style="font-family: "Footlight MT Light","serif";">Handphone <o:p></o:p></span></i></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pakaian<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Makanan ringan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 19. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Peran
restoran memerlukan bahan makanan dan bahan bakar sebagai kebutuhan pokok. Jika
minyak tanah dan gas pun langka, maka peran perusahaan sebagai produsen adalah …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menutup usahanya selama harga
minyak tanah dan gas mahal<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Tetap menggunakan minyak
tanah, walaupun harganya mahal<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menggunakan kompor listrik
yang membutuhkan banyak daya<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menutup usahanya selama tidak
ada bahan bakar gas dan minyak tanah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mempertimbangkan penghematan
dan penggunaan batu bara dan arang<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 20. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Permintaan
tenaga kerja menurun karena investasi pemerintah menurun, akibatnya banyak
pengangguran. Peran produsen untuk mengatasi masalah ini adalah …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Biaya produksi naik
mengakibatkan gaji naik<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Meningkatkan produktivitas
barang dan jasa<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Meningkatkan pengeluaran
konsumsi pemerintah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Meningkatkan investasi untuk
menciptakan lapangan pekerjaan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Meningkatkan persediaan bahan
baku / bahan mentah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 21. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perhatikan
kegiatan-kegiatan ekonomi berikut!<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Bu Diah selalu memilih dan
menawar barang-barang yang akan dibeli.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Untuk menarik pelanggan, rumah
makan “Enak” memberi diskon 10% untuk pembeli.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">“Top and Tour Travel” menambah
jaringan usaha dengan membuka rumah makan dan penginapan.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Dalam membelanjakan uangnya
Asni selalu berpedoman pada skala prioritas yang telah disusunnya.<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">5)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Dengan memasang iklan harga
barang menjadi naik, namun tetap dilakukan oleh Pak Dibyo untuk meningkatkan
penjualan dan keuntungan.<o:p></o:p></span></p><p class="MsoNormal" style="margin-left: 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Yang merupakan peran dari
produsen adalah …<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-left: 72pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">1, 2, dan 3<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">1, 3, dan 4<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">2, 3, dan 4<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">2, 3, dan 5<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">3, 4, dan 5<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">5.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 22. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Berikut
ini merupakan contoh peran produsen dan konsumen.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Setiap berbelanja, Bu Tuti
melakukan tawar menawar harga<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pak Rudi mampu melakukan
recycle (daur ulang) plastik menjadi tikar yang bermanfaat<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Andi selalu memilih warung
tenda biru ketika makan siang<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Agar sampai ke kantor tepat
waktu ayah memilih membeli motor daripada mobil<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">5)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pemilik pabrik tahu ditangkap
polisi karena menggunakan bahan pengawet (formalin)<o:p></o:p></span></p><p class="MsoNormal" style="margin-left: 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Berdasarkan contoh di atas,
yang termasuk peran konsumen adalah …<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">1, 2, dan 3<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">1, 2, dan 4<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">1, 3, dan 4<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">2, 3, dan 4<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">3, 4, dan 5<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -18pt;">
</p><p class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">6.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 23. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perhatikan
diagram circular flow berikut ini!<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-family: "Footlight MT Light","serif";"><br /></span></p><p class="MsoListParagraphCxSpFirst" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Diagram yang ditunjukkan
dengan nomor 2 adalah arus …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memperoleh faktor produksi
yang diperlukan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memperoleh dana untuk membayar
barang atau jasa<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mengeluarkan dana untuk
membayar barang atau jasa<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Ekspor barang atau jasa yang
dilakukan oleh masyarakat luar negeri<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Impor barang atau jasa yang
diperlukan konsumen dalam negeri<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">P 24. Perhatikan diagram berikut
ini!</span></p><p class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span></p><p class="MsoListParagraphCxSpFirst" style="text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Dari diagram di atas, nomor 4
menunjukkan arus …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perusahaan membayar pajak ke
pemerintah<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">BUMN mengimpor barang/jasa
dari masyarakat luar negeri<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perusahaan mengekspor
barang/jasa ke masyarakat luar negeri<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menerima imbalan dari
masyarakat luar negeri atas faktor produksi<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Rumah tangga konsumen menerima
imbalan gaji, bunga dari perusahaan <o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 25. </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Bila
mengamati diagram alur mengenai keterkaitan antara rumah tangga dan perusahaan,
maka aliran no 2 adalah aliran …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="text-align: justify;"><br /></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pendapatan dari perusahaan ke
rumah tangga dan aliran barang dari perusahaan ke rumah tangga<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pendapatan dari rumah tangga
ke perusahaan dan aliran barang dari perusahaan ke rumah tangga<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pendapatan dari rumah tangga
ke perusahaan dan aliran pengeluaran dari perusahaan ke rumah tangga<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pendapatan dari perusahaan ke
rumah tangga daan aliran barang dari rumah tangga ke perusahaan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pendapatan dan pengeluaran
dari rumah tangga ke perusahaan dan sekaligus dari perusahaan ke rumah tangga<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"> </span></p><p class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> 26 </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Berdasarkan
diagram alur kegiatan ekonomi dua sektor antara rumah tangga dan perusahaan,
kegiatan yang dilakukan rumah tangga adalah …<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">1)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Menyediakan faktor produksi
untuk dimanfaatkan oleh sektor perusahaan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">2)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Memanfaatkan faktor produksi
dan sektor perusahaan<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">3)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Membayar harga barang dan jasa
kepada sektor perusahaan<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">4)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Mendapat imbalan dari sektor
perusahaan berupa harga barang dan jasa<o:p></o:p></span></p><p class="MsoNormal" style="margin-left: 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Pilihlah: <o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jika jawaban 1, 2, dan 3 benar<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jika jawaban 1 dan 3 benar<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jika jawaban 2 dan 4 benar<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jika jawaban 4 saja yang benar<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">
</span></p><p class="MsoListParagraphCxSpLast" style="margin-left: 72pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jika jawaban 1, 2, 3, dan 4
benar<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-align: justify; text-indent: -18pt;"><span style="font-family: "Footlight MT Light","serif";"><br /></span></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-35206970700275417112022-03-10T00:22:00.008-08:002022-03-24T01:34:39.278-07:00PENDAPATAN NASIONAL<p> <span style="color: magenta; font-family: "Comic Sans MS"; font-size: 28pt; font-weight: 700; white-space: pre-wrap;">PENDAPATAN NASIONAL</span></p><p><span id="docs-internal-guid-9ec08db4-7fff-b54f-4c32-127c8c504990"><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">METODE PERHITUNGAN PENDAPATAN NASIONAL</span></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pendapatan nasional adalah jumlah pendapatan masyarakat suatu negara dalam periode tertentu, biasanya satu tahun.</span></p><p><b id="docs-internal-guid-7657f934-7fff-e392-5c24-509b53f54b08" style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Cara menghitung Pendapatan Nasional :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pendekatan Pendapatan</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Rumus : </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">GDP = w + r + i + p</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 8pt; margin-top: 0pt;"> </p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">w = wage/upah/gaji</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">r = rent/nilai sewa</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">i = interest/bunga modal</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">p = profit/keuntungan</span></p><p><b style="font-weight: normal;"><br /></b></p><ol start="2" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pendekatan Pengeluaran</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Rumus :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">GDP = C + I + G + (X-M)</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 8pt; margin-top: 0pt;"> </p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">C = konsumsi perusahaan</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">I = konsumsi investor</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">G = Konsumsi oleh pemerintah</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">X = Nilai ekspor</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; padding: 0pt 0pt 8pt; text-indent: 36pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">M = Nilai impor</span></p><p><b style="font-weight: normal;"><br /></b></p><ol start="3" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pendekatan Produksi</span></p></li></ol><p></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Rumus :</span></p><div><span style="background-color: white; color: #434343; font-family: Cambria,serif; font-size: 13.5pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span> </span><span> </span><span> </span><span> </span><span> </span><span> </span><span> </span><br /></span><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEgS1HMZeYe6uMU49X9dhjYEt1U-K4XJu_Du9DMSQJN0Lj3C8B8SneyjI9btJZwP8p2FR4cOjPdg2U7r-whSePSaWbMDAfSAy0ZG3ykXsTcQZOEpHCydW0QgnpXpp4Q52HNkvGXbzKBk9TLD8f8pwEeWcCihWuQaXMxdaiU7wBz5IBCPezKYog6hnfn7XA=s290" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="201" data-original-width="290" height="201" src="https://blogger.googleusercontent.com/img/a/AVvXsEgS1HMZeYe6uMU49X9dhjYEt1U-K4XJu_Du9DMSQJN0Lj3C8B8SneyjI9btJZwP8p2FR4cOjPdg2U7r-whSePSaWbMDAfSAy0ZG3ykXsTcQZOEpHCydW0QgnpXpp4Q52HNkvGXbzKBk9TLD8f8pwEeWcCihWuQaXMxdaiU7wBz5IBCPezKYog6hnfn7XA" width="290" /></a></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: left;"><br /></div><div class="separator" style="clear: both; text-align: left;"><span id="docs-internal-guid-86a5b3d2-7fff-f40c-81b2-4f911d972a9f"><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">KONSEP-KONSEP PENDAPATAN NASIONAL</span></span></div><div class="separator" style="clear: both; text-align: left;"><span id="docs-internal-guid-a2f7dbe1-7fff-132c-f472-5053e2a6b413"><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Berikut adalah konsep Pendapatan Nasional</span></span></div><div class="separator" style="clear: both; text-align: left;"><span><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEhgWvdVtsV3fn14LPVFbiv-UrNPMCPxHUxo6jjnWObafVxdIX6SY7-9rKJCjwk6kKnWRZB_2zmoaft7RVDWPIKgeCLVJYADXfw7yMDUj-N7AURRsHhtMDAitrm2GjTJnyUaVUQpca7lWJPz36RwCoZiLYemO8-ijkw4e-a611qSAnKsiGCfbV3e7aRA1w=s324" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="297" data-original-width="324" height="399" src="https://blogger.googleusercontent.com/img/a/AVvXsEhgWvdVtsV3fn14LPVFbiv-UrNPMCPxHUxo6jjnWObafVxdIX6SY7-9rKJCjwk6kKnWRZB_2zmoaft7RVDWPIKgeCLVJYADXfw7yMDUj-N7AURRsHhtMDAitrm2GjTJnyUaVUQpca7lWJPz36RwCoZiLYemO8-ijkw4e-a611qSAnKsiGCfbV3e7aRA1w=w436-h399" width="436" /></a></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: center;"><span id="docs-internal-guid-5d998831-7fff-d5f8-abc9-07b2f8979808"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-align: left;"><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PDB/GDP</span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= Produk Domestik Bruto (Gross Domestic Product)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-align: left;"><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PNB/GNP</span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= Produk Nasional Bruto (Gross National Product)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-align: left;"><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PNN/NNP </span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= Produk Nasional Neto (Net National Product)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-align: left;"><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PN/NNI</span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= Pendapatan Nasional (Net National Income)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-align: left;"><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PP/PI</span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= Pendapatan Perseorangan (Personal Income)</span></p><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><div style="text-align: left;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><span> </span><span> </span><span> </span>PB/DI</span><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><span class="Apple-tab-span" style="white-space: pre;"> </span> </span><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">= Pendapatan Bebas (Disposable Income)</span></div><div style="text-align: left;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><br /></span></div><div style="text-align: left;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><span id="docs-internal-guid-7dc1db9e-7fff-3c7b-0e1c-86ee20327ca9"><span style="background-color: transparent; color: green; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">MANFAAT PERHITUNGAN PENDAPATAN NASIONAL</span></span></span></div><div style="text-align: left;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><span id="docs-internal-guid-51cbb953-7fff-5e18-dbc7-6d289e0c6407"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">Manfaat perhitungan pendapatan nasional adalah sebagai berikut :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; margin-left: 36pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Mengetahui tingkat kemakmuran suatu negara</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; margin-left: 36pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Mengukur pertumbuhan ekonomi suatu negara</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; margin-left: 36pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Sebagai indikator kualitas hisup masyarakat dan perbandingan pertumbuhan ekonomi</span></p></li></ol><div><br /></div><div><span id="docs-internal-guid-43eac892-7fff-9f80-f939-e7166bfa8a8c"><span style="background-color: transparent; color: green; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">PENDAPATAN PER KAPITA</span></span></div><div><span id="docs-internal-guid-9aefe6d3-7fff-bfd8-45b5-46ffff667ebf"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">Pendapatan perkapita adalah besarnya pendapatan rata-rata penduduk di suatu negara. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">Cara Perhitungan :</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">Pendapatan Perkapita = GNP / Jumlah penduduk</span></p><div><span style="font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><br /></span></div></span></div></span></span></div></span></span></div><br /><span style="background-color: white; color: #434343; font-family: Cambria, serif; font-size: 13.5pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">SOAL LATIHAN<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penghitungan Produk Domestik Bruto menurut
metode produksi dilakukan dengan cara menjumlahkan hal-hal berikut, yaitu …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pengeluaran agregat konsumsi, investasi, belanja pemerintahan
dan ekspor neto dalam periode tertentu<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Nilai total balas jasa yang diterima oleh faktor produksi dalam
periode tertentu<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Nilai barang dan jasa yang dihasilkan oelh seluruh sektor perekonomian
dalam periode tertentu<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Nilai tambah barang dan jasa yang dihasilkan seluruh sektor
perekonomian dalam periode tertentu<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Seluruh penghasilan warga negara yang bekerja, baik di dalam negeri
maupun di luar negeri dalam periode tertentu<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Apabila nilai PNB suatu negara lebih kecil dari PDB,
perekonomian negara tersebut memiliki ciri …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Banyak terdapat sektor informal yang nilai produksinya tidak
dapat tercatat dengan baik dalam PDB nya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Nilai ekspor lebih besar daripada nilai impornya sehingga
selalu mengalami defisit dalam neraca perdagangannya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Investasi negara tersebut di luar negeri lebih kecil daripada
investasi asing di dalam negerinya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Nilai produksi orang
asing lebih besar daripada penduduk dalam negeri<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Banyaknya tenaga kerja asing di negara tersebut, sehingga
pendapatan mereka lebih besar daripada pendapatan warga negaranya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penghitungan pertumbuhan ekonomi yang menggunakan angka
produk domestik bruto (PDB) berdasarkan harga konstan dimaksudkan untuk
menghilangkan pengaruh …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Inflasi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Kebijakan pemerintah<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Suku bunga<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Investasi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Tabungan pemerintah <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Beberapa komponen-komponen pendapatan nasional:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">1)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pembelian barang elektronik ekspor dari negara Jepang<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">2)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Menerima sewa toko dari perusahaan Nirmala<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">3)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Belanja kebutuhan rumah tangga di pasar inpres<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">4)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Perusahaan membeli tanah sebagai investasi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">5)<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Menerima gaji setiap awal bulan<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 36pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Komponen pendapatan nasional dengan pendekatan pengeluaran
adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">1, 2, dan 3<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">1, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">2, 3, dan 4<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">2, 4, dan 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">3, 4, dan 5<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">5.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Data untuk menghitung pendapatan nasional
(dalam jutaan rupiah) di negara XYZ:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Gaji/upah Rp
12.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Sewa tanah Rp 5.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pengeluaran negara Rp 8.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Konsumsi masyarakat Rp 12.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Investasi Rp 10.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Ekspor Rp 7.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Bunga modal Rp 15.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Impor Rp 5.000.000<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 36pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Jika pendapatan nasional negara XYZ sebesar Rp
52.000.000.000.000 dengan pendekatan pendapatan, maka besar laba adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 0,5 triliun<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 10 triliun<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 15 triliun<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 20 triliun<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 25 triliun<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">6.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Berikut data keuangan suatu negara:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">PDB US$140,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penerimaan warga negara di luar negeri US$ 72,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penghasilan WNA di Indonesia US$ 69,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penyusutan US$ 6,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pajak Langsung US$ 10,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pajak tidak langsung US$ 4,000<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 36pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Dari data di atas, besarnya pendapatan nasional neto (NNI)
adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">US$ 107,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">US$ 127,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">US$ 133,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">US$ 139,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">US$ 147,000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">7.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Tabel pendapatan di beberapa negara:<o:p></o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">No<o:p></o:p></span></b></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Negara<o:p></o:p></span></b></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">GNP<o:p></o:p></span></b></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"><b><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Jumlah Penduduk<o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">1.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Malaysia<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="right" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: right;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">2.450.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">45
juta jiwa<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">2.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Vietnam
<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="right" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: right;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">985.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">30<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">3.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Filipina<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="right" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: right;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">2.040.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">40<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">4.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Thailand
<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="right" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: right;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">1.345.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">25<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">5.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Timor Leste<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="right" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: right;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">1.020.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">40<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 41.75pt;" valign="top" width="56">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">6.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Laos<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104">
<p align="right" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: right;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">945.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">30<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Negara yang
memiliki pendapatan perkapita terendah dan tertinggi adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Malaysia dan Vietnam<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Vietnam dan Filipina<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Thailand dan Timor Leste<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Timor Leste dan Malaysia<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Timor Leste dan Laos<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">8.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Komponen Pendapatan Nasional suatu negara
(dalam miliar):<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">GDP (Gross Domestic Product) Rp 150.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Produk WNA di dalam negeri Rp 75.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Produk warga negara di luar negeri Rp 65.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Transfer payment Rp 5.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penyusutan Rp 5.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">PI (Personal Income) Rp 130.000<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 36pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Jika jumlah penduduk 100 juta jiwa, maka besar pendapatan per
kapita adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 1.300.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 1.400.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 1.500.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 1.600.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 1.700.000<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">9.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Data pendapatan nasional dari suatu negara
berkembang sebagai berikut (dalam miliar rupiah):<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">GNP Rp
1.800<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pendapatan neto terhadap LN Rp 200<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Penyusutan barang modal Rp 50<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pajak tidak langsung Rp 40<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pajak Perseroan Rp 25<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Laba ditahan Rp 25<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Iuran Asuransi Rp 5<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Pajak Langsung Rp 10<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 36pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Besarnya transfer payment jika personal income Rp 1.665 miliar adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 5 miliar<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 10 miliar<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 15 miliar<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 20 miliar<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Rp 25 miliar<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">10.</span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Tabel negara dengan pendapatan nasional dan jumlah penduduk
tahun 2015:<o:p></o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 34.65pt;" valign="top" width="46">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">No<o:p></o:p></span></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.2pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Negara<o:p></o:p></span></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Pendapatan
Nasional<o:p></o:p></span></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Jumlah
Penduduk<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 34.65pt;" valign="top" width="46">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">1.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.2pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Denario<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">465.000.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">246
juta<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 34.65pt;" valign="top" width="46">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">2.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.2pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Fivarario<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">387.000.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">186 juta<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 34.65pt;" valign="top" width="46">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">3.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.2pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Noverario<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">641.000.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">198 juta<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 34.65pt;" valign="top" width="46">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">4.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.2pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Lusianiro<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">269.000.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">86 juta<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 34.65pt;" valign="top" width="46">
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">5.<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.2pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">Sivario<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.25pt;" valign="top" width="132">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">516.000.000<o:p></o:p></span></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #434343; font-family: Cambria, "serif"; font-size: 13.5pt;">210 juta<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p class="MsoListParagraphCxSpFirst" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Urutan negara
tertinggi sampai terendah pendapatan per kapita adalah …<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Denario, Fivarario, Sivario, Lusianiro, dan
Noverario<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Fivarario, Noverario, Denario, Sivario, dan Lusianiro<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Noverario, Lusianiro, Sivario, Fivarario, dan Denario<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Lusianiro, Noverario, Fivarario, Denario, dan Sivario<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: Cambria, "serif"; font-size: 13.5pt;">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;">Sivario, Lusianiro, Noverario, Fivarario, dan Denario<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; font-family: Cambria, "serif"; font-size: 13.5pt;"><o:p> </o:p></span></p>
</span></span></div><br /></div><p><span style="color: magenta; font-family: "Comic Sans MS"; font-size: 28pt; font-weight: 700; white-space: pre-wrap;"><br /></span></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-34275615729208106072022-03-09T23:27:00.000-08:002022-03-09T23:27:25.235-08:00PASAR FAKTOR PRODUKSI DAN PASAR BARANG <p><span style="color: green; font-family: Cambria, serif; font-size: 20pt; white-space: pre-wrap;">PASAR FAKTOR PRODUKSI</span> </p><p><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Pasar faktor produksi</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> adalah pasar yang memperjualbelikan faktor-faktor produksi, yaitu modal, tanah, tenaga kerja dan keahlian, yang diperlukan perusahaan untuk menghasilkan barang dan jasa.</span></p><span id="docs-internal-guid-e6491d77-7fff-72e4-314e-9bb5e5f488dd"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pasar faktor produksi disebut juga </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">pasar input</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">, dimana perusahaan bertindak sebagai pembeli faktor produksi, sedangkan rumah tangga sebagai penjual input.</span></p><br /><ol style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tenaga Kerja (Labor)</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Bursa kerja merupakan contoh pasar tenaga kerja, karena penjual dan pembeli tenaga kerja saling bertemu. Masyarakat yang memiliki faktor produksi tenaga kerja akan menerima upah (Wage). Oleh karena itu permintaan dan penawaran tenaga kerja ditentukan oleh tingkat upah. Semakin tinggi upah, permintaan akan tenaga kerja semakin rendah, sedangkan penawaran akan tenaga kerja akan semakin tinggi. </span></p><ol start="2" style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tanah (Land)</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tanah digunakan perusahaan untuk mendirikan gedung atau pabrik. Untuk itu perusahaan harus membayar sewa kepada pemilik tanah setiap bulan atau tahun. Dengan demikian permintaan akan tanah sangat ditentukan oleh sewa. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jumlah tanah cenderung tetap sehingga penawaran juga tetap, meskipun tingkat sewa berubah-ubah. Sementara itu permintaan atas tanah semakin bertambah jika tingkat sewa semakin rendah. (Bentuk kurva penawaran atas tanah inelastic sempurna)</span></p><ol start="3" style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Modal (Capital)</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Modal atau capital dapat berupa uang dan barang contohnya mesin, gedung atau kendaraan. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Permintaan modal datang dari perusahaan dalam bentuk investasi, sehingga dikenal sebagai </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">investasi</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penawaran modal datang dari penabung dan investor, sehingga dikenal sebagai </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">tabungan</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Permintaan dan penawaran modal ditentukan oleh tingkat bunga (interest). Investasi atau permintaan modal akan meningkat jika tingkat bunga rendah. Tabungan atau penawaran modal akan semakin bertambah jika tingkat bunga semakin tinggi. </span></p><ol start="4" style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Keahlian (Entrepreneurship)</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Orang-orang yang diperlukan keahliannya oleh perusahaan dinamakan pemilik faktor produksi keahlian.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perusahaan yang menggunakan faktor produksi keahlian ini harus memberikan laba (profit) kepada konsumen sebagai harga dari keahliannya, karena pemilik faktor produksi keahlian harus menghadapi risiko usaha yang tinggi. Sehingga laba yang diterima semakin besar jika risiko yang dihadapinya juga tinggi.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span id="docs-internal-guid-cebace8e-7fff-54b2-492f-3e0fbd90f15c"><span style="color: green; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;">BENTUK PASAR BARANG</span></span></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span><span style="color: green; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline;"><br /></span></span></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 15pt; margin-right: 15pt; margin-top: 0pt; text-align: justify; text-indent: 20pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap; white-space: pre;">Manusia merasakan banyak kebutuhan hidup yang tidak dapat dipenuhinya sendiri. Dia berpikir bahwa dia membutuhkan sesamanya untuk membantunya memenuhi kebutuhan-kebutuhannya.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span id="docs-internal-guid-73120cd5-7fff-92b7-fff5-768164d26915"></span></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 15pt; margin-right: 15pt; margin-top: 0pt; text-align: justify; text-indent: 20pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap; white-space: pre;">Tetapi dia sadar bahwa orang-orang lain juga memiliki kehendak seperti dia, dan mereka pun berusaha mewujudkan kehendak-kehendak itu sebagaimana dia juga berusaha mewujudkan kehendaknya. Di sinilah, ketika mengetahui kenyataan ini, manusia mengadakan kerja sama dengan sesamanya, sehingga rela memberikan sebagian keuntungannya untuk memenuhi kebutuhan dari sesamanya. Sebagai hasilnya, dia memperoleh bagian dari keuntungan-keuntungan mereka. Pada hakikatnya, dia masuk ke dalam suatu pasar yang terbuka setiap waktu dan di dalamnya kebutuhan-kebutuhan hidup dijual.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 15pt; margin-right: 15pt; margin-top: 0pt; text-align: justify; text-indent: 20pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap; white-space: pre;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 15pt; margin-right: 15pt; margin-top: 0pt; text-align: justify; text-indent: 20pt;"></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjNtSlxweNWW0vHKbZSM575UrNGtHo_19oBiWLPAluTeu6RvZMdGr5KcnDZVKAvPmQg4f8q_oPKq1RNEbUgYAkajpolANF_4WiDxoRtWZIQw-zV2DtgmykmgPiycCJSKjVplvJEbziJUwKDJvHugdWdmyHiRoFmUbOcAVMy1JUp37Tdbo4Fvrn2zsJ_6A=s383" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="383" data-original-width="314" height="694" src="https://blogger.googleusercontent.com/img/a/AVvXsEjNtSlxweNWW0vHKbZSM575UrNGtHo_19oBiWLPAluTeu6RvZMdGr5KcnDZVKAvPmQg4f8q_oPKq1RNEbUgYAkajpolANF_4WiDxoRtWZIQw-zV2DtgmykmgPiycCJSKjVplvJEbziJUwKDJvHugdWdmyHiRoFmUbOcAVMy1JUp37Tdbo4Fvrn2zsJ_6A=w568-h694" width="568" /></a></div><br /><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap; white-space: pre;"><br /></span><p></p><div><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></div></span>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-11755968878266479202022-03-09T22:08:00.001-08:002022-03-09T23:16:59.631-08:00SUPPLY & DEMAND<p> <span style="color: magenta; font-family: "Comic Sans MS"; font-size: 28pt; font-weight: 700; white-space: pre-wrap;">PERMINTAAN DAN PENAWARAN</span></p><p><span id="docs-internal-guid-ec2eb589-7fff-ae9e-b441-426c0c71358b"><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PERMINTAAN</span></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Manusia merasakan banyak kebutuhan hidup yang tidak dapat dipenuhinya sendiri. Dia berpikir bahwa dia membutuhkan sesamanya untuk membantunya memenuhi kebutuhan-kebutuhannya.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Banyaknya jumlah barang yang diminta pada suatu pasar dengan tingkat harga tertentu dan dalam periode tertentu disebut </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">permintaan</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jika permintaan terhadap suatu barang didukung daya beli yang kuat, ini disebut </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">permintaan efektif</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> (</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">effective demand</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">). Hubungan antara harga dan permintaan disebut </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">hukum permintaan</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">. Konsep hukum permintaan </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Alfred Marshall</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> menunjukkan hubungan terbalik antara harga dan permintaan. </span></p><p><b id="docs-internal-guid-68d00dc6-7fff-5dc6-34b0-fe4ebdee5a92" style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 14pt; font-style: normal; font-variant: small-caps; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">HUKUM PERMINTAAN</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> menyatakan :</span></p><p><span id="docs-internal-guid-e1c46ceb-7fff-e361-7339-98d01021628e"><b> "Apabila harga suatu barang naik, permintaan akan turun. Jika harga suatu barang turun, permintaan akan naik, <i>ceteris paribus</i>."</b></span></p><p><span style="font-family: Cambria, serif; font-size: 12pt; white-space: pre-wrap;">Atau bila dinyatakan dengan simbol :</span></p><p><b><span style="font-weight: normal;"> Bila P</span>↑<span style="font-weight: normal;"> Q⬇ , dan bila P</span></b><b><span style="font-weight: normal;">⬇ Q</span></b><b>↑<span style="font-weight: normal;"> </span></b><b><br /><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Ceteris Paribus </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">adalah asumsi bahwa harga faktor-faktor lainnya selain harga barang tersebut dianggap tetap.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Faktor yang mempengaruhi permintaan selain harga, yaitu:</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> Harga Barang Lain</span></p></li></ol><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; margin-left: 18pt; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Barang Substitusi adalah barang pengganti. Misalnya kopi dan teh, jika harga kopi naik, permintaan kopi akan turun, dan penggantinya adalah teh, maka permintaan teh akan naik. </span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; margin-left: 18pt; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Barang Komplementer atau barang pelengkap, adalah barang yang selalu digunakan bersama-sama dengan barang lainnya. Oleh karena itu, kenaikan atau penurunan permintaan atas barang pelengkap selalu sejalan dengan perubahan permintaan barang yang dilengkapinya. Jika permintaan atas kopi dan teh bertambah, misalnya, permintaan gula cenderung bertambah. Sebaliknya apabila permintaan kopi dan teh turun, permintaan gula juga cenderung menurun.</span></p></li></ol><ol start="2" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pendapatan masyarakat</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Semakin tinggi pendapatan, semakin besar kecenderungan melakukan konsumsi. Dengan demikian perubahan pendapatan akan menimbulkan perubahan atas permintaan berbagai jenis barang.</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; margin-left: 18pt; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> Barang normal adalah barang yang permintaannya berubah-ubah sesuai dengan perubahan pendapatan. Jika pendapatan naik, permintaan akan barang normal juga naik, demikian sebaliknya. Contoh barang normal antara lain adalah pakaian.</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; margin-left: 18pt; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Barang inferior adalah barang dengan mutu yang rendah. Biasanya barang inferior akan dikonsumsi saat pendapatan seseorang rendah. Jika seseorang tidak mampu membeli beras, maka ia akan mengonsumsi singkong, namun jika ia telah mampu membeli beras, maka permintaan akan singkong menurun.</span></p></li></ol><ol start="3" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Selera Masyarakat</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Selera sangat berpengaruh terhadap keinginan masyarakat untuk membeli barang-barang. Tahun 1990-an mayoritas masyarakat menggunakan telepon rumah atau telepon kabel, kebutuhan masyarakat tahun 2000-an lebih cenderung menggunakan telepon genggam.</span></p><ol start="4" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jumlah Penduduk</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Semakin banyak jumlah penduduk, semakin tinggi permintaan atas barang dan jasa.</span></p><ol start="5" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Perkiraan Harga di Masa Datang</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jika diperkirakan harga beras akan naik, orang cenderung akan membeli lebih banyak saat sekarang, tujuannya adalah untuk menghemat pengeluaran yang akan datang. Namun jika diperkirakan harga ponsel yang diinginkan akan turun harganya, maka ponsel tersebut akan dibeli jika harganya sudah turun.</span></p><p><b style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 14pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">FUNGSI PERMINTAAN</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Secara matematis, persamaan untuk fungsi permintaan berdasarkan hukum permintaan ditulis :</span></p><p><b style="font-weight: normal;"><span> </span><span> </span></b><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">d </span></span>= a - b<i>P</i><i> </i> atau <span> </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">d</span></span> = a/b - 1/b<i>Q</i></p><p><span id="docs-internal-guid-fba27ca3-7fff-7f7d-56ff-0625dd842d96"> </span><span style="font-family: Cambria, serif; font-size: 12pt; white-space: pre-wrap;">Keterangan :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span style="font-size: 0.6em; vertical-align: sub;">d </span></span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">= jumlah barang </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span style="font-size: 0.6em; vertical-align: sub;">d</span></span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = harga barang </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">a = penggal garis (nilai</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> Q </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> pada kedudukan </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">= 0) yang disebut konstanta</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">b = lereng garis (</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">slope</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">) yang berarti b = </span></p><p><b style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Fungsi permintaan tunduk pada hukum permintaan. Fungsi permintaan di atas menunjukkan hubungan antara harga dan jumlah barang yang diminta. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Contoh :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Suatu fungsi permintaan dinyatakan oleh persamaan </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">= 25 – 5</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Gambarkan kurvanya.</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Berapa jumlah barang yang diminta bila harga barang Rp 2,00?</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jika jumlah barang yang diminta 10 unit, berapa tingkat harga yang berlaku?</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Kalau barang tersebut adalah barang bebas (gratis atau tidak mempunyai harga), berapa jumlah barang yang diminta?</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pada tingkat harga berapa pembeli tidak mau membeli barang tersebut?</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jawab :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">= 25 – 5</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Titik potong sumbu </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> dan </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p><div align="left" dir="ltr" style="margin-left: 30.6pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="38"></col><col width="38"></col></colgroup><tbody><tr style="height: 0pt;"><td style="border-bottom: solid #f79646 2.25pt; border-color: rgb(247, 150, 70); border-left: solid #f79646 1pt; border-right: solid #f79646 1pt; border-style: solid; border-top: solid #f79646 1pt; border-width: 1pt 1pt 2.25pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p></td><td style="border-bottom: solid #f79646 2.25pt; border-color: rgb(247, 150, 70); border-left: solid #f79646 1pt; border-right: solid #f79646 1pt; border-style: solid; border-top: solid #f79646 1pt; border-width: 1pt 1pt 2.25pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span></p></td></tr><tr style="height: 0pt;"><td style="background-color: #fde4d0; border-bottom: solid #f79646 1pt; border-color: rgb(247, 150, 70); border-left: solid #f79646 1pt; border-right: solid #f79646 1pt; border-style: solid; border-top: solid #f79646 2.25pt; border-width: 2.25pt 1pt 1pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">0</span></p></td><td style="background-color: #fde4d0; border-bottom: solid #f79646 1pt; border-color: rgb(247, 150, 70); border-left: solid #f79646 1pt; border-right: solid #f79646 1pt; border-style: solid; border-top: solid #f79646 2.25pt; border-width: 2.25pt 1pt 1pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">25</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #f79646 1pt; border-color: rgb(247, 150, 70); border-left: solid #f79646 1pt; border-right: solid #f79646 1pt; border-style: solid; border-top: solid #f79646 1pt; border-width: 1pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">5</span></p></td><td style="border-bottom: solid #f79646 1pt; border-color: rgb(247, 150, 70); border-left: solid #f79646 1pt; border-right: solid #f79646 1pt; border-style: solid; border-top: solid #f79646 1pt; border-width: 1pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">0</span></p></td></tr></tbody></table></div><p><b style="font-weight: normal;"><br /></b></p><ol start="2" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jika harga permintaan (</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">) sebesar Rp 2,00, jumlah permintaannya :</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 25 – 5 (2)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 15</span></p><ol start="3" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jika jumlah barang yang diminta (</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">) = 10 unit, harga permintaannya :</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">10 = 25 – 5</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">5</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 25 – 10</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 3</span></p><ol start="4" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Suatu barang disebut barang bebas apabila baarang tersebut tidak mempunyai harga atau </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 0 maka jumlah yang diminta sebanyak :</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 25 – 5 (0)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">= 25</span></p><ol start="5" style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> Pembeli tidak mau membeli barang ditunjukkan oleh tingkat </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 0 pada tingkat harga (</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">) :</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Q</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> = 25 – 5</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">0 = 25 – 5</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">P</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = 5</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 14pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">PERGESERAN PERMINTAAN</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Kurva permintaan bergeser </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">ke kanan atas (D’)</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> jika :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jumlah konsumen bertambah</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Selera konsumen meningkat</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Harga barang pengganti naik</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Harga barang pelengkap turun</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Kurva permintaan bergeser </span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: italic; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">ke kiri bawah (D”)</span><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"> jika :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span id="docs-internal-guid-ac23ab4e-7fff-fb42-fd6b-7f943a807876"></span></span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Jumlah konsumen berkurang</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Selera konsumen turun</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Harga barang pengganti turun</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: Cambria, serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: Cambria,serif; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Harga barang pelengkap naik</span></p></li></ol><div><span style="font-family: Cambria, serif;"><span style="white-space: pre-wrap;"><br /></span></span></div><div><span><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span> </span><br /></span><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiM6-tnsMoeJdRBwn6FbYF1cnT5UupA1dK06N37G6Sta05gxsJtNc6t-PzQQAShOKvVqO2CfffEEw-vzIwNUsqniym0FhKTXKAhN6V4nLcunNNNRU_oTBq4Y-yzgU7dbjktRWZEMInSU_hLDt0V6MHnp-f-_1CXgTQwxFc2Xkj6mkiB1dvtCcToCTcXUA=s338" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="222" data-original-width="338" height="210" src="https://blogger.googleusercontent.com/img/a/AVvXsEiM6-tnsMoeJdRBwn6FbYF1cnT5UupA1dK06N37G6Sta05gxsJtNc6t-PzQQAShOKvVqO2CfffEEw-vzIwNUsqniym0FhKTXKAhN6V4nLcunNNNRU_oTBq4Y-yzgU7dbjktRWZEMInSU_hLDt0V6MHnp-f-_1CXgTQwxFc2Xkj6mkiB1dvtCcToCTcXUA=s320" width="320" /></a></div><br /></span></div><div><span><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></span></div><div><br /></div><div><span id="docs-internal-guid-6a7be550-7fff-3190-28cd-0e40719097c9"><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PENAWARAN</span></span></div><div><span id="docs-internal-guid-edd61a0c-7fff-dfd2-4944-f22ca7f2440d"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: justify;"><span style="font-family: Cambria, serif; font-size: 14pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: justify;"><span style="font-family: Cambria, serif; font-size: 14pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">HUKUM PENAWARAN</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: justify;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Hukum penawaran menjelaskan hubungan antara penawaran suatu barang dengan harganya.</span></p><br /><p><span id="docs-internal-guid-e1c46ceb-7fff-e361-7339-98d01021628e"><b>"Apabila harga suatu barang naik, penawaran akan naik. Jika harga suatu barang turun, permintaan akan </b><b>turun</b><b>, <i>ceteris paribus</i>."</b></span></p><p><span style="font-family: Cambria, serif; font-size: 12pt; white-space: pre-wrap;">Atau bila dinyatakan dengan simbol :</span></p><p><b><span style="font-weight: normal;"> Bila P</span>↑<span style="font-weight: normal;"> Q</span></b><b>↑</b><b><span style="font-weight: normal;"> , dan bila P</span></b><b><span style="font-weight: normal;">⬇ Q</span></b><b><span style="font-weight: normal;">⬇</span></b><b><span style="font-weight: normal;"> </span></b></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Hal tersebut disebabkan karena produsen ingin memperoleh laba yang lebih besar dengan menjual dengan harga yang lebih mahal.</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Faktor-faktor yang mempengaruhi penawaran antara lain :</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">rodusen</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">B</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">iaya produksi</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">H</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">arga faktor-faktor produksi</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">S</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">aingan produk lain</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">T</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">eknologi</span></p></li></ul><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">lebih mudah diingat : </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Produsen B H S Tek</span></p><br /><br /><br /><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 14pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">KURVA PENAWARAN</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kurva penawaran menaik dari kiri bawah ke kanan atas, hal ini disebabkan oleh hubungan antara harga dan jumlah yang ditawarkan </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">berbanding lurus.</span></p><br /><br /><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEj7BqDCl-SQs5uXO7AhbwKDU5Gu6fDuG3eKpdYYYtSOU8rwMRFsfCeBOqqEzW_dNr-N-U2EFUxM4u1G-EKX6J183uJmDXK1Y0VkHKYSYpO8VUqS6LqBmlmgmz-P7MSOvLCl2sqeJ4ZmqUSOeaEw604APrcEgOXkTqeH_7rjU77w4W4N14McSHrUUymA4w" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="253" data-original-width="346" height="234" src="https://blogger.googleusercontent.com/img/a/AVvXsEj7BqDCl-SQs5uXO7AhbwKDU5Gu6fDuG3eKpdYYYtSOU8rwMRFsfCeBOqqEzW_dNr-N-U2EFUxM4u1G-EKX6J183uJmDXK1Y0VkHKYSYpO8VUqS6LqBmlmgmz-P7MSOvLCl2sqeJ4ZmqUSOeaEw604APrcEgOXkTqeH_7rjU77w4W4N14McSHrUUymA4w" width="320" /></a></div><br /><br /><span id="docs-internal-guid-c2bb3258-7fff-1e65-c166-94d2ed9b5954"> </span><span id="docs-internal-guid-9e51da73-7fff-47de-d71c-f5cc71030404"> </span><span id="docs-internal-guid-5197f695-7fff-c2d8-6b30-c57056e1f32d"> </span><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 14pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">FUNGSI PENAWARAN</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Secara matematis, persamaan untuk fungsi penawaran berdasarkan hukum penawaran ditulis :</span></p><span> </span><div><span><span> </span><span> </span><span> </span><span> </span><span> </span><span> </span></span><b><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">s</span></span> = a + b<i>P</i></b></div><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Keterangan :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">s </span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= jumlah barang </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = harga barang </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">a = penggal garis (nilai</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Q </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> pada kedudukan </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= 0) yang disebut konstanta</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">b = lereng garis (</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">slope</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">) yang berarti b = </span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 14pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">PERGESERAN PENAWARAN</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kurva penawaran bergeser </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">ke kanan bawah</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> dalam kondisi :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Harga barang pengganti naik</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Biaya produksi turun</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tingkat teknologi berkembang pesat</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jumlah produsen meningkat</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Harga barang komplementer turun</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kurva penawaran bergeser </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">ke kiri atas</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> dengan syarat :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jumlah produsen berkurang</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Biaya produksi naik</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Harga barang komplementer naik</span></p></li><li aria-level="1" dir="ltr" style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Harga barang pengganti turun</span></p></li></ol></span><div class="separator" style="clear: both; text-align: center;"><br /></div><br /></div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEi2QKzNrBEsVhuIq4i3lc7q_AUMEg5CXpz9k8J1vRKD_E1WlJfFn5rS7n8cBkMXc-B2S0PotJDUGrN_JZhbTQVGZewY8CuFDsUG3pdnsoTkzkINrWnnSfHDRt6ACRkZtyDbKEMUz54yRxbKpcRCFcnIrJA4zaRmjZM6GBvM9T3Tm6mGyB5Q9FmngvJqqA=s407" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="300" data-original-width="407" height="236" src="https://blogger.googleusercontent.com/img/a/AVvXsEi2QKzNrBEsVhuIq4i3lc7q_AUMEg5CXpz9k8J1vRKD_E1WlJfFn5rS7n8cBkMXc-B2S0PotJDUGrN_JZhbTQVGZewY8CuFDsUG3pdnsoTkzkINrWnnSfHDRt6ACRkZtyDbKEMUz54yRxbKpcRCFcnIrJA4zaRmjZM6GBvM9T3Tm6mGyB5Q9FmngvJqqA=s320" width="320" /></a></div><div class="separator" style="clear: both; text-align: left;"><br /></div><div class="separator" style="clear: both; text-align: left;"><span id="docs-internal-guid-33fce6b3-7fff-9354-1694-10c93e9e9b49"><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">ELASTISITAS</span></span></div><div class="separator" style="clear: both; text-align: left;"><span><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></span></div><div class="separator" style="clear: both; text-align: left;"><span id="docs-internal-guid-ce7e046d-7fff-c755-93f6-f4c4a7ab73ec"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Elastisitas</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> adalah perbandingan antara perubahan jumlah barang yang diminta atau ditawarkan terhadap perubahan harga barang.</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Menentukan elastisitas </span></p><div align="left" dir="ltr" style="margin-left: -5.4pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="168"></col><col width="444"></col></colgroup><tbody><tr style="height: 0pt;"><td style="background-color: #bfdfbf; border-bottom: 1.5pt solid rgb(0, 0, 0); border-left: 0.75pt solid rgb(0, 0, 0); border-right: 1.5pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">E = </span><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="border: none; display: inline-block; height: 41px; overflow: hidden; width: 29px;"><img height="41" src="https://lh4.googleusercontent.com/jKd-8RAFnHPY7qgaiNdfD_HuDbWT3iuz2_WntoABbfR9MgNEXiVycFjwuNoDzYhuHi2-PPu32qT81DJtfTtijyPbfHLGvlILp38quroMovo5dYzY63-DDwm4gT_o3fgjJj4oyF_z" style="margin-left: 0px; margin-top: 0px;" width="29" /></span></span><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">x </span><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="border: none; display: inline-block; height: 44px; overflow: hidden; width: 23px;"><img height="44" src="https://lh5.googleusercontent.com/TAJCooHGD8_-XS8doXXjK8sq3uGO7OU70Pr8QyEMMDWTohaWZUsRSh33crBGocN8MOFQAh2QykPWsQyveweydWtXzgGlSvBwtLJSR91RGtiPnvvUcMPjEtm6IcFWg_PS7kqSIDcR" style="margin-left: 0px; margin-top: 0px;" width="23" /></span></span></p></td><td style="border-bottom: 1.5pt solid rgb(0, 0, 0); border-left: 1.5pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Ket:</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">E = </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Koefisien elastisitas</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">∆Q =</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> selisih jumlah permintaan atau penawaran</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">∆P =</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> selisih harga permintaan atau penawaran</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">1 </span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"> = </span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">harga mula-mula</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">1</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"> =</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> jumlah barang yang diminta atau ditawarkan mula-mula</span></p></td></tr></tbody></table></div><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Macam-macam Elastisitas</span></p><div align="left" dir="ltr" style="margin-left: -5.4pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="36"></col><col width="151"></col><col width="66"></col><col width="94"></col><col width="246"></col></colgroup><tbody><tr style="height: 0pt;"><td style="background-color: #ffffb3; border-bottom: solid #000000 0.75pt; border-color: rgb(0, 0, 0); border-left: solid #000000 1.5pt; border-right: solid #000000 0.75pt; border-style: solid; border-top: solid #000000 0.75pt; border-width: 0.75pt 0.75pt 0.75pt 1.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">No</span></p></td><td style="background-color: #ffffb3; border-bottom: solid #000000 0.75pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.75pt; border-right: solid #000000 0.75pt; border-style: solid; border-top: solid #000000 0.75pt; border-width: 0.75pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jenis Elastis</span></p></td><td style="background-color: #ffffb3; border-bottom: solid #000000 0.75pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.75pt; border-right: solid #000000 0.75pt; border-style: solid; border-top: solid #000000 0.75pt; border-width: 0.75pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rumus</span></p></td><td style="background-color: #ffffb3; border-bottom: solid #000000 0.75pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.75pt; border-right: solid #000000 0.75pt; border-style: solid; border-top: solid #000000 0.75pt; border-width: 0.75pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Logika</span></p></td><td style="background-color: #ffffb3; border-bottom: solid #000000 0.75pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.75pt; border-right: solid #000000 1.5pt; border-style: solid; border-top: solid #000000 0.75pt; border-width: 0.75pt 1.5pt 0.75pt 0.75pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Contoh barang</span></p></td></tr><tr style="height: 0pt;"><td style="border-left: 1.5pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); border-top: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">1</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); border-top: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Inelastis sempurna</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); border-top: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">E < 1</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); border-top: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">∆Q = 0, ∆P</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 1.5pt solid rgb(0, 0, 0); border-top: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Barang-barang kebutuhan dunia</span></p></td></tr><tr style="height: 0pt;"><td style="border-left: 1.5pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">2</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Inelastis</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">E < 1</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">∆Q < ∆P</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 1.5pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Barang primer</span></p></td></tr><tr style="height: 0pt;"><td style="border-left: 1.5pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">3</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Uniter/normal</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">E = 1</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">∆Q = ∆P</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 1.5pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Barang sekunder</span></p></td></tr><tr style="height: 0pt;"><td style="border-left: 1.5pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">4</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Elastis</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">E > 1</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">∆Q > ∆P</span></p></td><td style="border-left: 0.75pt solid rgb(0, 0, 0); border-right: 1.5pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Barang mewah</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: 0.75pt solid rgb(0, 0, 0); border-left: 1.5pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">5</span></p></td><td style="border-bottom: 0.75pt solid rgb(0, 0, 0); border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Elastis sempurna</span></p></td><td style="border-bottom: 0.75pt solid rgb(0, 0, 0); border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">E = ∽</span></p></td><td style="border-bottom: 0.75pt solid rgb(0, 0, 0); border-left: 0.75pt solid rgb(0, 0, 0); border-right: 0.75pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">∆Q, ∆P = 0</span></p></td><td style="border-bottom: 0.75pt solid rgb(0, 0, 0); border-left: 0.75pt solid rgb(0, 0, 0); border-right: 1.5pt solid rgb(0, 0, 0); overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Barang bebas</span></p></td></tr></tbody></table></div><br /><br /></span></div><span id="docs-internal-guid-da80a7d7-7fff-12ea-4484-003c9ddcf2e9"><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><div><span><span style="color: green; font-family: Cambria, serif; font-size: 20pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></span></div>KESEIMBANGAN PASAR (EQUILIBRIUM PRICES)</span></span><div><span style="color: green; font-family: Cambria, serif;"><span style="font-size: 26.6667px; white-space: pre-wrap;"><br /></span></span></div><div><span id="docs-internal-guid-8b1b21ec-7fff-733a-a27b-7650cf01b69e"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Keseimbangan pasar</span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> adalah harga yang terjadi di saat jumlah barang yang diminta sama dengan jumlah barang yang ditawarkan; yaitu saat terjadi titik potong antara grafik fungsi permintaan dengan fungsi penawaran.</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Menentukan titik keseimbangan pasar</span></p><br /><span> </span><span> </span><span> </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">d</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">s<span> </span><span> </span><span> </span><span> </span><span> </span><span> </span><span> </span><span> </span></span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">atau <span> </span><span> P</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">d</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = </span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">s</span></span><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Keterangan :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">d</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = quantity of demand / jumlah permintaan</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Q</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">s</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = quantity of supply/ jumlah penawaran</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">d</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = price of demand / harga permintaan</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">P</span><span style="font-family: Cambria, serif; font-size: 12pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="font-size: 0.6em; vertical-align: sub;">s</span></span><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = price of supply / harga penawaran</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Cambria, serif; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Grafik titik keseimbangan pasar</span></p><br /><br /></span><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiF95OacrtwD700AV_-MBkVXhiUKRojTS6cPv3ByQi53oCzPt1T4dP4smPuXVeKItzul5tSK_3aIXbp14etANaSRik185wKDFdeW95Kb3YkiUxTiCeaUqKTWxhjxcFbktHrfE9HZdUART2aRUJSI01gtJ6_qlqJtw9ydq-IkrMnqvBLx5bAzgWtI_xbdw=s457" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="369" data-original-width="457" height="258" src="https://blogger.googleusercontent.com/img/a/AVvXsEiF95OacrtwD700AV_-MBkVXhiUKRojTS6cPv3ByQi53oCzPt1T4dP4smPuXVeKItzul5tSK_3aIXbp14etANaSRik185wKDFdeW95Kb3YkiUxTiCeaUqKTWxhjxcFbktHrfE9HZdUART2aRUJSI01gtJ6_qlqJtw9ydq-IkrMnqvBLx5bAzgWtI_xbdw=s320" width="320" /></a></div><br /></div><div><span style="color: green; font-family: Cambria, serif;"><span style="font-size: 26.6667px; white-space: pre-wrap;"><br /></span></span><div><br /></div></div>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-32375317575067457872022-03-07T23:03:00.004-08:002022-03-07T23:03:56.113-08:00SOAL UTBK 1<p> </p><p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><o:p> </o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 1.9pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 7.1pt 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Jenis<span style="letter-spacing: 2.3pt;"> </span>kebutuhan<span style="letter-spacing: 2.2pt;"> </span>menurut<span style="letter-spacing: 2.25pt;"> </span>penting<span style="letter-spacing: 2.35pt;">
</span>tidaknya<span style="letter-spacing: 2.35pt;"> </span>suatu<span style="letter-spacing: -2.3pt;"> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>kebutuhan<span style="letter-spacing: -.05pt;"> </span>adalah….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Kebutuhan<span style="letter-spacing: -.1pt;"> </span>sekarang<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.1pt;"> </span>akan<span style="letter-spacing: -.1pt;"> </span>datang<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Kebutuhan<span style="letter-spacing: -.15pt;"> </span>primer,<span style="letter-spacing: -.05pt;"> </span>sekunder,<span style="letter-spacing: -.05pt;"> </span>tersier<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Kebutuhan<span style="letter-spacing: -.2pt;"> </span>jasmani<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>rohani<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Kebutuhan<span style="letter-spacing: -.15pt;"> </span>kolektif<span style="letter-spacing: -.05pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>perorangan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Kebutuhan<span style="letter-spacing: -.15pt;"> </span>berwujud<span style="letter-spacing: -.15pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>tidak<span style="letter-spacing: -.1pt;"> </span>berwujud<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><o:p> </o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 26.2pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Kurva Budget line barang A dan
barang B akan <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>berotasi<span style="letter-spacing: -.15pt;"> </span>ke<span style="letter-spacing: -.1pt;"> </span>dalam<span style="letter-spacing: -.1pt;"> </span>apabila….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pendapatan<span style="letter-spacing: -.05pt;"> </span>menurun<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Harga<span style="letter-spacing: -.05pt;"> </span>kedua<span style="letter-spacing: -.05pt;"> </span>barang<span style="letter-spacing: -.1pt;">
</span>naik<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Harga<span style="letter-spacing: -.05pt;"> </span>kedua barang<span style="letter-spacing: -.1pt;"> </span>turun<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 11.55pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Harga salah satu barang naik sedangkan harga<span style="letter-spacing: -2.35pt;"> <span style="mso-spacerun: yes;"> </span></span>barang<span style="letter-spacing: -.1pt;"> </span>lainnya tetap<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 2.9pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Harga salah satu barang<span style="letter-spacing: .05pt;"> </span>turun sedangkan harga <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>barang<span style="letter-spacing: -.1pt;"> </span>lainnya tetap<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><o:p> </o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 6.7pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-align: justify; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Apabila diketahui TC = Q<sup>2</sup>
+ 2Q +50, maka besarnya<span style="letter-spacing: .05pt;"> </span>biaya<span style="letter-spacing: .05pt;"> </span>tetap<span style="letter-spacing: .05pt;"> </span>saat<span style="letter-spacing: .05pt;"> </span>perusahaan<span style="letter-spacing: .05pt;"> </span>memproduksi<span style="letter-spacing: -2.35pt;"> </span>sebanyak<span style="letter-spacing: -.15pt;"> </span>100 unit<span style="letter-spacing: -.15pt;">
</span>adalah….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">50<o:p></o:p></span></p>
<p class="MsoBodyText"><span lang="id">(B)<span style="letter-spacing: -.6pt;"> </span>100<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;">(C) 150<span style="letter-spacing: .05pt;"> <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;"><span style="letter-spacing: -.1pt;">(D)</span><span style="letter-spacing: -1.4pt;"> </span><span style="letter-spacing: -.1pt;">10200</span><span style="letter-spacing: -2.3pt;"> <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;">(E)<span style="letter-spacing: -.5pt;"> </span>10250<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;"><o:p> </o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 9.25pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Berikut ini yang termasuk dalam
fungsi permintaan <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>adalah….<o:p></o:p></span></p>
<p class="MsoBodyText" style="margin-right: 148.9pt;"><span lang="id" style="letter-spacing: -.05pt;">(A) 100- 2P – 3Q = </span><span lang="id">0<span style="letter-spacing: -2.35pt;"> <o:p></o:p></span></span></p>
<p class="MsoBodyText" style="margin-right: 148.9pt;"><span lang="id">(B)<span style="letter-spacing: -.6pt;"> </span>Q-2P-<span style="letter-spacing: -.15pt;"> </span>120=0<o:p></o:p></span></p>
<p class="MsoBodyText"><span lang="id">(C)<span style="letter-spacing: -.55pt;"> </span>150Q-5-P=<span style="letter-spacing: -.2pt;"> </span>0<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;"><span style="letter-spacing: -.05pt;">(D)</span><span style="letter-spacing: -1.4pt;"> </span><span style="letter-spacing: -.05pt;">0,5P</span><span style="letter-spacing: .05pt;"> </span>–<span style="letter-spacing: -.1pt;"> </span>6P<span style="letter-spacing: .1pt;"> </span>-200+2Q=0<span style="letter-spacing: -2.35pt;">
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;">(E)<span style="letter-spacing: -.05pt;"> </span>4Q<span style="letter-spacing: .05pt;"> </span>-2P<span style="letter-spacing: -.05pt;"> </span>-25
=<span style="letter-spacing: -.1pt;"> </span>0<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 1.0cm;"><o:p> </o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 6.65pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-align: justify; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Kebijakan<span style="letter-spacing: .05pt;"> </span>harga<span style="letter-spacing: .05pt;"> </span>maksimum<span style="letter-spacing: .05pt;"> </span>terhadap<span style="letter-spacing: .05pt;">
</span>komoditas<span style="letter-spacing: .05pt;"> </span>beras<span style="letter-spacing: .05pt;"> </span>yang<span style="letter-spacing: .05pt;"> </span>dilakukan<span style="letter-spacing: .05pt;"> </span>pemerintah,<span style="letter-spacing: .05pt;"> </span>akan<span style="letter-spacing: .05pt;"> </span>menyebabkan....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 49.6pt; mso-list: l2 level1 lfo2; tab-stops: 43.05pt; text-indent: -21.25pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)</span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span lang="id">Excess<span style="letter-spacing: -.2pt;"> </span>supply<o:p></o:p></span></i></p>
<p class="MsoListParagraph" style="margin-left: 49.6pt; mso-list: l2 level1 lfo2; tab-stops: 43.05pt; text-indent: -21.25pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span lang="id">Excess<span style="letter-spacing: -.25pt;"> </span>demand<o:p></o:p></span></i></p>
<p class="MsoListParagraph" style="margin-left: 49.6pt; mso-list: l2 level1 lfo2; tab-stops: 43.05pt; text-indent: -21.25pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Terjadinya<span style="letter-spacing: -.15pt;"> </span>kenaikan<span style="letter-spacing: -.25pt;"> </span>harga<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 49.6pt; mso-list: l2 level1 lfo2; tab-stops: 43.05pt; text-indent: -21.25pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)</span></span><!--[endif]--><span lang="id">Bertambahnya<span style="letter-spacing: -.15pt;"> </span>penawaran<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 49.6pt; mso-list: l2 level1 lfo2; tab-stops: 43.05pt; text-indent: -21.25pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Kekurangan<span style="letter-spacing: -.1pt;"> </span>permintaan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 49.6pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 1.9pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-align: justify; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Diketahui<span style="letter-spacing: .05pt;"> </span>bila<span style="letter-spacing: .05pt;"> </span>harga<span style="letter-spacing: .05pt;"> </span>Terigu<span style="letter-spacing: .05pt;"> </span>Rp8.000,00<span style="letter-spacing: .05pt;"> </span>per<span style="letter-spacing: .05pt;"> </span>kilo<span style="letter-spacing: .05pt;"> </span>jumlah terigu yang diminta 200 kg,
sedangkan bila<span style="letter-spacing: .05pt;"> </span>harga<span style="letter-spacing: .05pt;"> </span>Rp10.000,00<span style="letter-spacing: .05pt;"> </span>per<span style="letter-spacing: .05pt;"> </span>kilo<span style="letter-spacing: .05pt;"> </span>jumlah<span style="letter-spacing: .05pt;"> </span>terigu<span style="letter-spacing: .05pt;"> </span>yang<span style="letter-spacing: .05pt;"> </span>diminta
180 kg. Berdasarkan data tersebut maka<span style="letter-spacing: .05pt;"> </span>koefisien<span style="letter-spacing: -.05pt;"> </span>elastisitas<span style="letter-spacing: -.15pt;"> </span>terigu<span style="letter-spacing: -.15pt;"> </span>adalah….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Elastis<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Inelastis<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Uniter<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Elastis<span style="letter-spacing: -.15pt;"> </span>sempurna<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Inelastis<span style="letter-spacing: -.05pt;"> </span>sempurna<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Barang<span style="letter-spacing: -.1pt;"> </span>inferior<span style="letter-spacing: -.1pt;"> </span>merupakan….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Barang<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.1pt;"> </span>elastisitas<span style="letter-spacing: -.15pt;"> </span>permintaannya<span style="letter-spacing: -.2pt;"> </span>inelastis<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Barang<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.1pt;"> </span>elastisitas<span style="letter-spacing: -.15pt;"> </span>pendapatannya<span style="letter-spacing: -.05pt;"> </span>negatif<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Barang<span style="letter-spacing: -.15pt;"> </span>yang<span style="letter-spacing: -.1pt;"> </span>elastisitas<span style="letter-spacing: -.2pt;"> </span>silangnya<span style="letter-spacing: -.05pt;"> </span>negatif<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Barang<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.1pt;"> </span>bermutu<span style="letter-spacing: -.05pt;">
</span>rendah<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Barang<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.05pt;"> </span>tidak<span style="letter-spacing: -.2pt;"> </span>diperlukan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 1.95pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Dalam<span style="letter-spacing: 1.1pt;"> </span>jangka<span style="letter-spacing: 1.1pt;"> </span>panjang<span style="letter-spacing: 1.1pt;"> </span>laba<span style="letter-spacing: 1.1pt;"> </span>normal<span style="letter-spacing: 1.05pt;"> </span>akan<span style="letter-spacing: 1.05pt;"> </span>diperoleh<span style="letter-spacing: -2.35pt;"> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>perusahaan<span style="letter-spacing: -.1pt;"> </span>yang<span style="letter-spacing: -.05pt;"> </span>berada<span style="letter-spacing: -.15pt;"> </span>di ….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 2.0pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt 81.5pt 144.75pt 203.65pt 234.5pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pasar<span style="mso-tab-count: 1;"> </span>persaingan<span style="mso-tab-count: 1;"> </span>sempurna<span style="mso-tab-count: 1;"> </span>dan<span style="mso-tab-count: 1;"> </span><span style="letter-spacing: -.05pt;">pasar </span><span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>persaingan<span style="letter-spacing: -.1pt;"> </span>monopolistik<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pasar<span style="letter-spacing: -.05pt;"> </span>persaingan<span style="letter-spacing: -.1pt;"> </span>sempurna dan<span style="letter-spacing: -.15pt;"> </span>pasar<span style="letter-spacing: -.15pt;"> </span>oligopoli<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pasar<span style="letter-spacing: -.05pt;"> </span>persaingan<span style="letter-spacing: -.1pt;"> </span>sempurna<span style="letter-spacing: -.05pt;">
</span>dn<span style="letter-spacing: -.1pt;"> </span>pasar<span style="letter-spacing: -.2pt;"> </span>monopoli<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.9pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt 78.15pt 138.0pt 207.1pt 234.55pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pasar<span style="mso-tab-count: 1;"> </span>persaingan<span style="mso-tab-count: 1;"> </span>monopolistik<span style="mso-tab-count: 1;"> </span>dan<span style="mso-tab-count: 1;"> </span><span style="letter-spacing: -.05pt;">pasar </span><span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>oligopoli<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.9pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt 78.15pt 138.0pt 207.1pt 234.55pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pasar<span style="letter-spacing: -.2pt;"> </span>oligopoli<span style="letter-spacing: -.05pt;"> </span>dan<span style="letter-spacing: -.1pt;"> </span>pasar<span style="letter-spacing: -.25pt;"> </span>monopoli<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.9pt; margin-top: 0cm; tab-stops: 43.05pt 78.15pt 138.0pt 207.1pt 234.55pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 1.0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Pembeli<span style="letter-spacing: -.15pt;"> </span>supermarginal<span style="letter-spacing: -.25pt;"> </span>merupakan<span style="letter-spacing: -.15pt;"> </span>pembeli<span style="letter-spacing: -.1pt;">
</span>yang....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Mampu<span style="letter-spacing: -.25pt;"> </span>membeli<span style="letter-spacing: -.05pt;"> </span>diatas<span style="letter-spacing: -.05pt;">
</span>harga<span style="letter-spacing: -.05pt;"> </span>keseimbangan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Mampu<span style="letter-spacing: -.2pt;"> </span>membeli<span style="letter-spacing: -.05pt;"> </span>barang<span style="letter-spacing: -.1pt;">
</span>di<span style="letter-spacing: -.25pt;"> </span>atas<span style="letter-spacing: -.05pt;"> </span>pendapatannya<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.9pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt 90.15pt 143.5pt 201.8pt 229.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Hanya<span style="mso-tab-count: 1;"> </span>mampu<span style="mso-tab-count: 1;"> </span>membeli<span style="mso-tab-count: 1;"> </span>di<span style="mso-tab-count: 1;"> </span><span style="letter-spacing: -.05pt;">bawah
</span><span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>pendapatannya<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.95pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt 92.4pt 146.25pt 191.6pt 233.7pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Mampu<span style="mso-tab-count: 1;"> </span>membeli<span style="mso-tab-count: 1;"> </span>barang<span style="mso-tab-count: 1;"> </span>sesuai<span style="mso-tab-count: 1;"> </span><span style="letter-spacing: -.05pt;">harga </span><span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>keseimbangan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.95pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt 92.4pt 146.25pt 191.6pt 233.7pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Hanya<span style="mso-tab-count: 1;"> </span>mampu<span style="mso-tab-count: 1;"> </span>membeli<span style="mso-tab-count: 1;"> </span>dibawah<span style="mso-tab-count: 1;"> </span><span style="letter-spacing: -.05pt;">harga</span><span style="letter-spacing: -2.35pt;"> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>keseimbangan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 1.95pt; margin-top: 0cm; tab-stops: 43.05pt 92.4pt 146.25pt 191.6pt 233.7pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 25.65pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Kegiatan usaha yang boleh
dilakukan oleh BPR <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>adalah....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Melakukan<span style="letter-spacing: -.3pt;"> </span>usaha<span style="letter-spacing: -.25pt;"> </span>perasuransian<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Memperdagangkan<span style="letter-spacing: -.2pt;"> </span>valuta<span style="letter-spacing: -.1pt;"> </span>asing<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menerima<span style="letter-spacing: -.2pt;"> </span>tabungan<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>deposito<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menerima<span style="letter-spacing: -.15pt;"> </span>giro<span style="letter-spacing: -.05pt;"> </span>dan<span style="letter-spacing: -.2pt;"> </span>deposito<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Mengeluarkan<span style="letter-spacing: -.2pt;"> </span>uang<span style="letter-spacing: -.05pt;"> </span>giral<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 62.05pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Bauran pemasaran yang dilakukan
oleh<span style="letter-spacing: -2.35pt;"> </span>manajemen<span style="letter-spacing: -.1pt;"> </span>pemasaran<span style="letter-spacing: -.1pt;">
</span>terdiri<span style="letter-spacing: -.15pt;"> </span>dari....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 44.8pt; mso-list: l1 level2 lfo1; tab-stops: 44.85pt; text-indent: -16.5pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span lang="id">Product,<span style="letter-spacing: -.1pt;"> </span>place,<span style="letter-spacing: -.25pt;">
</span>price,<span style="letter-spacing: -.25pt;"> </span>promotion<o:p></o:p></span></i></p>
<p class="MsoListParagraph" style="margin-left: 44.8pt; mso-list: l1 level2 lfo1; tab-stops: 44.85pt; text-indent: -16.5pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Riset<span style="letter-spacing: -.05pt;"> </span>pasar,<span style="letter-spacing: -.05pt;"> </span>segmen<span style="letter-spacing: -.2pt;">
</span>pasar<span style="letter-spacing: -.2pt;"> </span>dan<span style="letter-spacing: -.1pt;"> </span>target<span style="letter-spacing: -.05pt;">
</span>pasar<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 44.8pt; margin-right: 6.85pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 44.85pt; text-indent: -16.45pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span lang="id">Man,<span style="letter-spacing: 1.05pt;"> </span>money,<span style="letter-spacing: 1.05pt;"> </span>material,<span style="letter-spacing: .75pt;"> </span>methode,<span style="letter-spacing: .9pt;">
</span>machine,<span style="letter-spacing: -2.35pt;"> </span>market<o:p></o:p></span></i></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 44.8pt; margin-right: 6.85pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 44.85pt 108.1pt 164.65pt 225.95pt; text-indent: -16.45pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span lang="id">Character,<span style="mso-tab-count: 1;"> </span>capacity,<span style="mso-tab-count: 1;"> </span>collateral,<span style="mso-tab-count: 1;"> </span><span style="letter-spacing: -.05pt;">capital,</span><span style="letter-spacing: -2.35pt;"> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>condition<span style="letter-spacing: -.1pt;"> </span>of economic<o:p></o:p></span></i></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 44.8pt; margin-right: 6.85pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 44.85pt 108.1pt 164.65pt 225.95pt; text-indent: -16.45pt;"><!--[if !supportLists]--><i style="mso-bidi-font-style: normal;"><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><!--[endif]--><i style="mso-bidi-font-style: normal;"><span lang="id">Personality,<span style="letter-spacing: .45pt;"> </span>party,<span style="letter-spacing: .5pt;"> </span>purpose,<span style="letter-spacing: .5pt;"> </span>prospect,<span style="letter-spacing: .65pt;"> </span>payment,<span style="letter-spacing: -2.3pt;">
<span style="mso-spacerun: yes;"> </span></span>profitability,<span style="letter-spacing: -.05pt;"> </span>protection<o:p></o:p></span></i></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 44.8pt; margin-right: 6.85pt; margin-top: 0cm; tab-stops: 44.85pt 108.1pt 164.65pt 225.95pt; text-indent: 0cm;"><i style="mso-bidi-font-style: normal;"><span lang="id"><o:p> </o:p></span></i></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 19.95pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Berikut ini yang termasuk dalam
pendapatan asli<span style="letter-spacing: -2.35pt;"> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>daerah<span style="letter-spacing: -.1pt;">
</span>adalah....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-list: l1 level2 lfo1; tab-stops: 42.45pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)</span></span><!--[endif]--><span lang="id">Penerimaan<span style="letter-spacing: -.1pt;"> </span>dari<span style="letter-spacing: -.25pt;"> </span>dinas-dinas<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-list: l1 level2 lfo1; tab-stops: 42.45pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Dana<span style="letter-spacing: -.1pt;"> </span>alokasi<span style="letter-spacing: -.05pt;"> </span>umum<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 133.6pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 42.45pt; text-indent: 0cm;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Dana perimbangan<span style="letter-spacing: .05pt;"> </span><o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 133.6pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 42.45pt; text-indent: 0cm;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)</span></span><!--[endif]--><span lang="id">Dana<span style="letter-spacing: .2pt;"> </span>alokasi<span style="letter-spacing: .05pt;"> </span>khusus<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 133.6pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 42.45pt; text-indent: 0cm;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Dana<span style="letter-spacing: -.1pt;"> </span>otonomi khusus<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><o:p> </o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 11.15pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Dalam perseroan terbatas terbuka,
direktur utama <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>diangkat dan<span style="letter-spacing: -.05pt;"> </span>diberhentikan<span style="letter-spacing: -.05pt;"> </span>oleh....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Dewan<span style="letter-spacing: -.2pt;"> </span>direksi<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Rapat<span style="letter-spacing: .05pt;"> </span>anggota<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Dewan<span style="letter-spacing: -.15pt;"> </span>komisaris<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Manajer personalia<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Rapat<span style="letter-spacing: -.1pt;"> </span>umum<span style="letter-spacing: -.05pt;"> </span>pemegang<span style="letter-spacing: -.1pt;">
</span>saham<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 6.65pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-align: justify; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Badan<span style="letter-spacing: .05pt;"> </span>Pusat<span style="letter-spacing: .05pt;"> </span>Statistik<span style="letter-spacing: .05pt;"> </span>(BPS)<span style="letter-spacing: .05pt;"> </span>merilis<span style="letter-spacing: .05pt;"> </span>data<span style="letter-spacing: .05pt;"> </span>pertumbuhan<span style="letter-spacing: .05pt;"> </span>ekonomi<span style="letter-spacing: .05pt;">
</span>Indonesia<span style="letter-spacing: .05pt;"> </span>di<span style="letter-spacing: .05pt;"> </span>sepanjang<span style="letter-spacing: .05pt;">
</span>tahun<span style="letter-spacing: .05pt;"> </span>2019<span style="letter-spacing: .05pt;"> </span>tumbuh<span style="letter-spacing: .05pt;"> </span>di<span style="letter-spacing: .05pt;"> </span>angka<span style="letter-spacing: .05pt;"> </span>5,02%,<span style="letter-spacing: .05pt;"> </span>sedangkan<span style="letter-spacing: .05pt;">
</span>pertumbuhan<span style="letter-spacing: .05pt;"> </span>ekonomi<span style="letter-spacing: .05pt;"> </span>di<span style="letter-spacing: .05pt;"> </span>tahun<span style="letter-spacing: .05pt;"> </span>2018<span style="letter-spacing: .05pt;"> </span>sebesar<span style="letter-spacing: -2.35pt;"> </span>5,17%.<span style="letter-spacing: .05pt;">
</span>Berdasarkan<span style="letter-spacing: .05pt;"> </span>data<span style="letter-spacing: .05pt;"> </span>tersebut<span style="letter-spacing: .05pt;">
</span>bisa<span style="letter-spacing: .05pt;"> </span>disimpulkan….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 6.75pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-align: justify; text-indent: -14.65pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pendapatan<span style="letter-spacing: .05pt;"> </span>nasional<span style="letter-spacing: .05pt;"> </span>2019<span style="letter-spacing: .05pt;"> </span>mengalami<span style="letter-spacing: -2.35pt;"> </span>peningkatan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 6.75pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-align: justify; text-indent: -14.65pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pendapatan<span style="letter-spacing: .05pt;"> </span>nasional<span style="letter-spacing: .05pt;"> </span>2019<span style="letter-spacing: .05pt;"> </span>mengalami<span style="letter-spacing: -2.35pt;"> </span>penurunan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 6.85pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-align: justify; text-indent: -14.65pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pendapatan<span style="letter-spacing: .05pt;"> </span>nasional<span style="letter-spacing: .05pt;"> </span>2018<span style="letter-spacing: .05pt;"> </span>lebih<span style="letter-spacing: .05pt;"> </span>tinggi<span style="letter-spacing: .05pt;"> </span>dari<span style="letter-spacing: -2.35pt;"> </span>pendapatan<span style="letter-spacing: -.05pt;"> </span>2019<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 6.8pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-align: justify; text-indent: -14.65pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Pendapatan<span style="letter-spacing: .05pt;"> </span>nasional<span style="letter-spacing: .05pt;"> </span>2018<span style="letter-spacing: .05pt;"> </span>lebih<span style="letter-spacing: .05pt;"> </span>rendah<span style="letter-spacing: .05pt;"> </span>dari<span style="letter-spacing: .05pt;"> </span>pendapatan<span style="letter-spacing: -.05pt;"> </span>2019<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 6.8pt; margin-top: 0cm; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-align: justify; text-indent: -14.65pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Peningkatan<span style="letter-spacing: .05pt;"> </span>pendapatan<span style="letter-spacing: .05pt;"> </span>nasional<span style="letter-spacing: .05pt;">
</span>2019<span style="letter-spacing: .05pt;"> </span>dari<span style="letter-spacing: .05pt;"> </span>pendapatan<span style="letter-spacing: .05pt;"> </span>2018<span style="letter-spacing: .05pt;"> </span>lebih<span style="letter-spacing: .05pt;"> </span>rendah<span style="letter-spacing: .05pt;"> </span>dibandingkan<span style="letter-spacing: .05pt;"> </span>peningkatan<span style="letter-spacing: .05pt;"> </span>pendapatan<span style="letter-spacing: .05pt;"> </span>2018<span style="letter-spacing: .05pt;"> </span>terhadap<span style="letter-spacing: .05pt;">
</span>pendapatan nasional<span style="letter-spacing: -.15pt;"> </span>2017<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 43.0pt; margin-right: 6.8pt; margin-top: 0cm; tab-stops: 43.05pt; text-align: justify; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 45.95pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Adanya tingkat inflasi yang lebih
tinggi dari<span style="letter-spacing: -2.35pt;"> </span>persentase kenaikan
upah buruh akan<span style="letter-spacing: .05pt;"> </span>menyebabkan<span style="letter-spacing: -.05pt;"> </span>kesejahteraan<span style="letter-spacing: -.1pt;"> </span>buruh....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Mengalami<span style="letter-spacing: -.1pt;"> </span>perubahan<span style="letter-spacing: -.15pt;"> </span>sementara<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Bertambah<span style="letter-spacing: -.05pt;"> </span>lalu<span style="letter-spacing: -.05pt;"> </span>turun<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Bertambah<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Berkurang<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tetap<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 18.2pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">16.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Berikut ini yang merupakan
kebijakan kontraktif<span style="letter-spacing: -2.35pt;"> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span>yang<span style="letter-spacing: -.1pt;"> </span>dilakukan<span style="letter-spacing: -.05pt;">
</span>pemerintah<span style="letter-spacing: -.15pt;"> </span>adalah….<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l0 level2 lfo3; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menjual SBI<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l0 level2 lfo3; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menaikkan pajak<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l0 level2 lfo3; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menaikkan<span style="letter-spacing: -.15pt;"> </span>suku<span style="letter-spacing: -.1pt;"> </span>bunga<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l0 level2 lfo3; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menurunkan cash<span style="letter-spacing: -.1pt;"> </span>ratio<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l0 level2 lfo3; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Menaikkan<span style="letter-spacing: -.05pt;"> </span>belanja<span style="letter-spacing: -.05pt;"> </span>Negara<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 1.9pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-align: justify; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">17.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Apabila tingkat inflasi pada tahun
2021 adalah 4,0<span style="letter-spacing: .05pt;"> </span>persen<span style="letter-spacing: .05pt;"> </span>sedangkan<span style="letter-spacing: .05pt;">
</span>pada<span style="letter-spacing: .05pt;"> </span>tahun<span style="letter-spacing: .05pt;"> </span>2020<span style="letter-spacing: .05pt;"> </span>inflasi<span style="letter-spacing: .05pt;"> </span>3,0<span style="letter-spacing: .05pt;"> </span>persen,<span style="letter-spacing: .05pt;"> </span>manakah<span style="letter-spacing: .05pt;">
</span>dari<span style="letter-spacing: .05pt;"> </span>pernyataan<span style="letter-spacing: .05pt;"> </span>berikut<span style="letter-spacing: .05pt;">
</span>yang<span style="letter-spacing: .05pt;"> </span>paling<span style="letter-spacing: -.05pt;"> </span>tepat?<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tingkat inflasi<span style="letter-spacing: -.05pt;"> </span>turun<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.25pt;"> </span>tingkat
harga naik<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tingkat<span style="letter-spacing: -.05pt;"> </span>inflasi<span style="letter-spacing: -.05pt;"> </span>turun<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.3pt;"> </span>tingkat harga<span style="letter-spacing: -.05pt;"> </span>tetap<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tingkat<span style="letter-spacing: -.05pt;"> </span>inflasi<span style="letter-spacing: -.05pt;"> </span>turun<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.3pt;"> </span>tingkat harga<span style="letter-spacing: -.05pt;"> </span>turun<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tingkat<span style="letter-spacing: -.1pt;"> </span>inflasi<span style="letter-spacing: -.25pt;"> </span>meningkat<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>tingkat<span style="letter-spacing: -.1pt;"> </span>harga<span style="letter-spacing: -.1pt;"> </span>naik<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tingkat<span style="letter-spacing: 2.2pt;"> </span>inflasi<span style="letter-spacing: 2.15pt;"> </span>meningkat<span style="letter-spacing: 2.05pt;"> </span>dan<span style="letter-spacing: 2.1pt;"> </span>tingkat<span style="letter-spacing: 2.2pt;"> </span>harga <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>turun<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 10.2pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">18.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Apabila pemerintah menetapkan
kebijakan kurs<span style="letter-spacing: .05pt;"> </span>nilai tukar
US$1=Rp15.000,00 menjadi<span style="letter-spacing: .05pt;"> </span>US$1=Rp16.000,00,.<span style="letter-spacing: -.25pt;"> </span>Hal<span style="letter-spacing: -.15pt;"> </span>ini<span style="letter-spacing: -.1pt;"> </span>akan<span style="letter-spacing: -.25pt;"> </span>mengakibatkan....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Naiknya<span style="letter-spacing: -.05pt;"> </span>nilai<span style="letter-spacing: -.05pt;"> </span>rupiah<span style="letter-spacing: -.15pt;">
</span>dan<span style="letter-spacing: -.1pt;"> </span>terdorongnya<span style="letter-spacing: -.2pt;"> </span>ekspor<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Naiknya<span style="letter-spacing: -.05pt;"> </span>nilai<span style="letter-spacing: -.1pt;"> </span>rupiah<span style="letter-spacing: -.1pt;"> </span>dan<span style="letter-spacing: -.15pt;"> </span>terdorongnya<span style="letter-spacing: -.2pt;"> </span>impor<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Turunnya<span style="letter-spacing: -.1pt;"> </span>nilai<span style="letter-spacing: -.15pt;"> </span>rupiah<span style="letter-spacing: -.2pt;">
</span>dan<span style="letter-spacing: -.15pt;"> </span>terdorongnya<span style="letter-spacing: -.1pt;"> </span>impor<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Turunnya<span style="letter-spacing: -.1pt;"> </span>nilai<span style="letter-spacing: -.1pt;"> </span>rupiah<span style="letter-spacing: -.15pt;">
</span>dan<span style="letter-spacing: -.15pt;"> </span>terdorongnya<span style="letter-spacing: -.05pt;"> </span>ekspor<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Tidak<span style="letter-spacing: .45pt;"> </span>adanya<span style="letter-spacing: .4pt;"> </span>pengaruh<span style="letter-spacing: .4pt;"> </span>pada<span style="letter-spacing: .45pt;"> </span>ekspor,<span style="letter-spacing: .45pt;">
</span>impor<span style="letter-spacing: .45pt;"> </span>dan <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>nilai<span style="letter-spacing: -.05pt;"> </span>rupiah<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; tab-stops: 43.05pt; text-indent: 0cm;"><span lang="id"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 6.7pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-align: justify; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">19.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">PT.<span style="letter-spacing: .05pt;"> </span>SAMSANTECH<span style="letter-spacing: .05pt;"> </span>memperoleh<span style="letter-spacing: .05pt;"> </span>pendapatan<span style="letter-spacing: .05pt;"> </span>Rp50.000.000,00.<span style="letter-spacing: .05pt;"> </span>Biaya<span style="letter-spacing: .05pt;"> </span>yang<span style="letter-spacing: .05pt;"> </span>harus<span style="letter-spacing: .05pt;"> </span>dikeluarkan<span style="letter-spacing: .05pt;"> </span>Rp15.000.000,00,- modal yang diperoleh sesudah<span style="letter-spacing: .05pt;"> </span>usaha Rp75.000.000,00. Bila pengambilan
pribadi<span style="letter-spacing: .05pt;"> </span>Rp2.500.000,00<span style="letter-spacing: -.15pt;"> </span>maka<span style="letter-spacing: -.1pt;"> </span>besar<span style="letter-spacing: -.05pt;"> </span>modal<span style="letter-spacing: -.05pt;">
</span>awal<span style="letter-spacing: -.05pt;"> </span>adalah....<o:p></o:p></span></p>
<p class="MsoBodyText"><span lang="id" style="letter-spacing: -.05pt;">(A)</span><span lang="id" style="letter-spacing: -1.55pt;"> </span><span lang="id" style="letter-spacing: -.05pt;">Rp25</span><span lang="id" style="letter-spacing: .25pt;"> </span><span lang="id">000.000,00<o:p></o:p></span></p>
<p class="MsoBodyText"><span lang="id" style="letter-spacing: -.05pt;">(B)</span><span lang="id" style="letter-spacing: -1.15pt;"> </span><span lang="id" style="letter-spacing: -.05pt;">Rp30</span><span lang="id" style="letter-spacing: .25pt;"> </span><span lang="id">000.000,00<o:p></o:p></span></p>
<p class="MsoBodyText"><span lang="id" style="letter-spacing: -.05pt;">(C)</span><span lang="id" style="letter-spacing: -1.05pt;"> </span><span lang="id" style="letter-spacing: -.05pt;">Rp35</span><span lang="id" style="letter-spacing: .25pt;"> </span><span lang="id">000.000,00<o:p></o:p></span></p>
<p class="MsoBodyText"><span lang="id">(D)Rp42<span style="letter-spacing: .5pt;"> </span>500.000,00<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="letter-spacing: -.05pt;"><span style="mso-spacerun: yes;"> </span>(E)</span><span style="letter-spacing: -.6pt;"> </span>Rp62<span style="letter-spacing: .15pt;"> </span>500.000,00<o:p></o:p></p>
<p class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 37.4pt; margin-top: 0cm; mso-list: l1 level1 lfo1; tab-stops: 28.4pt; text-indent: -21.4pt;"><!--[if !supportLists]--><span lang="id"><span style="mso-list: Ignore;">20.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="id">Pembelian barang dagang secara
tunai, pada <span style="letter-spacing: -2.35pt;"><span style="mso-spacerun: yes;"> </span></span>perusahaan<span style="letter-spacing: -.1pt;"> </span>dagang,<span style="letter-spacing: -.05pt;"> </span>dicatat
pada....<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(A)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Jurnal<span style="letter-spacing: -.05pt;"> </span>umum<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(B)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Jurnal<span style="letter-spacing: -.05pt;"> </span>penjualan<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(C)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Jurnal pembelian<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(D)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Jurnal penerimaan<span style="letter-spacing: -.1pt;"> </span>kas<o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-left: 43.0pt; mso-list: l1 level2 lfo1; tab-stops: 43.05pt; text-indent: -14.7pt;"><!--[if !supportLists]--><span lang="id" style="letter-spacing: -.05pt;"><span style="mso-list: Ignore;">(E)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="id">Jurnal pengeluaran<span style="letter-spacing: -.1pt;"> </span>kas<o:p></o:p></span></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-90408869701463163892022-02-14T00:16:00.001-08:002022-02-14T00:16:30.155-08:00JURNAL PEMBALIK<p><span style="font-family: "Footlight MT Light", "serif"; font-size: 14pt;">JURNAL
PEMBALIK</span></p><p>
</p><p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Jurnal
Pembalik dibuat pada awal periode akuntansi, gunanya untuk memudahkan
pencatatan akuntansi pada periode yang akan berjalan.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Jurnal
Pembalik adalah jurnal yang membalikkan sebagian akun yang ada di Jurnal
Penyesuaian, yaitu:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Piutang
Pendapatan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Utang Beban <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Pendapatan
diterima dimuka yang dicatat sebagai pendapatan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Beban dibayar
dimuka yang dicatat sebagai beban<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Jurnal
pembalik dibuat untuk menjaga konsistensi pencatatan, karena jika tidak
dilakukan pembalik, maka bila diakhir periode dilakukan Jurnal Penyesuaian,
pendapatan sudah diakui, maka di periode berikutnya saat pendapatan baru
benar-benar diterima uangnya (akrual) akan terjadi tumpah tindih pencatatan.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Demikian
pula dengan perhitungan beban, bila setelah disesuaikan, kemudian tidak
dilakukan pembalikan di awal periode berikutnya, maka akan terjadi pencatatan
ganda atau berlebih pada beban.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Contoh
:<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Pada jurnal penyesuaian yang mencatat penyesuaian piutang
pendapatan, atau pendapatan yang seharusnya sesudah diterima namun belum
dibayarkan oleh pelanggan, maka jurnalnya :<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 431.5pt;" valign="top" width="575">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Piutang
Pendapatan<span style="mso-spacerun: yes;">
</span>xxx<span style="mso-spacerun: yes;"> </span>-<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><span style="mso-spacerun: yes;"> </span>Pendapatan<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span>xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Bila tidak dilakukan
jurnal pembalik, maka pada saat diterima pembayaran dari pelanggan, akan
mengakibatkan pencatatan pendapatan dua kali, sehingga menimbulkan kesalahan
perhitungan pendapatan. <o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Maka Jurnal pembalik yang
harus dibuat adalah :<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background: yellow; border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Pendapatan<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>xxx<span style="mso-spacerun: yes;"> </span>-<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><span style="mso-spacerun: yes;"> </span>Piutang Pendapatan<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span>xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Pada jurnal penyesuaian yang mencatat utang beban atau beban yang
masih harus dibayar, jurnalnya adalah :<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Beban
Gaji<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>xxx<span style="mso-spacerun: yes;"> </span>-<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><span style="mso-spacerun: yes;"> </span>Hutang beban<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span>xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Bila tidak dilakukan
jurnal pembalik, maka pada saat beban gaji dibayarkan, akan mengakibatkan
pencatatan beban gaji dua kali, sehingga menimbulkan kesalahan perhitungan beban.
<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Maka Jurnal pembalik yang
harus dibuat adalah :<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background: yellow; border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;">Hutang
Beban<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>xxx<span style="mso-spacerun: yes;"> </span>-<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><span style="mso-spacerun: yes;"> </span>Beban Gaji<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-spacerun: yes;"> </span>xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14.0pt;"><o:p> </o:p></span></p><br /><p></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-50649504974584826002022-02-13T23:56:00.001-08:002022-02-13T23:56:47.952-08:00JURNAL PENYESUAIAN PERUSAHAAN DAGANG<p class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Untuk membuat Jurnal
Penyesuaian pada perusahaan dagang, pada prinsipnya sama dengan Jurnal
Penyesuaian pada perusahaan jasa, perbedaannya hanya pada penyesuaian
Persediaan Barang Dagang (<i>Merchandise Inventory</i>).<o:p></o:p></span></p><p class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Untuk Jurnal Penyesuaian
perusahaan dagang, ada dua jurnal terkait barang dagang. Yaitu pertama
mengenolkan nilai persediaan barang dagang awal, yaitu yang ada di neraca saldo
awal, dan yang kedua adalah memunculkan nilai persediaan barang dagang akhir yang
ada di data penyesuaian, dengan akun tandingannya adalah Ikhtisar Laba Rugi (<i>Income
Summary</i>).<o:p></o:p></span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Cara
Mengerjakan Jurnal Penyesuaian Perusahaan Dagang<o:p></o:p></span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Menutup akun Persediaan Barang Dagang awal yang ada di Neraca
Saldo awal dengan akun tandingannya yaitu Ikhtisar Laba Rugi.<o:p></o:p></span></p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">JURNAL :<o:p></o:p></span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Ikhtisar
Laba Rugi
xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Persediaan Barang Dagang - xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Memunculkan akun Persediaan Barang Dagang akhir yang ada di data
penyesuaian dengan akun tandingannya yaitu Ikhtisar Laba Rugi.<o:p></o:p></span></p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">JURNAL :<o:p></o:p></span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Persediaan
Barang Dagang xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Ikhtisar Laba Rugi - xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p>
</p><p style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p><span><span><br /></span></span></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-82497831115628328172022-02-09T19:45:00.001-08:002022-02-09T19:51:48.679-08:00JURNAL PENUTUP<p> JURNAL PENUTUP PERUSAHAAN DAGANG</p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">JURNAL
PENUTUP PERUSAHAAN DAGANG<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Jurnal
Penutup adalah jurnal yang dibuat untuk menutup akun-akun sementara atau akun
nominal, yaitu semua akun yang ada di kolom Laporan Laba Rugi di Neraca Lajur (<i>Worksheet</i>).<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Jurnal
Penutup ini harus dibuat setelah laporan keuangan disusun, karena semua akun
yang ada di kolom Laporan Laba Rugi pada dasarnya adalah akun sementara yang
digunakan dalam operasional pencatatan usaha, akun-akun tersebut tidak akan
muncul di Laporan Posisi Keuangan atau Neraca akhir. <o:p></o:p></span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"><br /></span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: Footlight MT Light, serif;"><span style="font-size: 18px;">Akun-akun yang ada di Laporan Laba Rugi atau akun-akun sementara ini akan bersaldo nol di akhir periode setelah dilakukan Jurnal Penutup, dan di awal periode berikutnya dimulai lagi dari awal atau dari nol.</span></span></p><p style="margin: 0cm 0cm 0.0001pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Akun-akun
yang ada di Laporan Laba Rugi digunakan dan diperhitungkan dengan hasil akhir
adalah berupa Laba atau Rugi usaha. Laba atau Rugi tersebut akan diperhitungkan
ke Modal, jika laba maka modal akan bertambah, sebaliknya jika rugi maka modal
akan berkurang.<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Cara
Mengerjakan Jurnal Penutup<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Menutup akun yang ada di sebelah kredit Laporan Laba Rugi dari
Neraca Lajur, yaitu Penjualan, Retur Pembelian dan Potongan Pembelian dengan
akun tandingannya yaitu Ikhtisar Laba Rugi.<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">JURNAL :<o:p></o:p></span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Penjualan xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Retur
Pembelian xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Potongan
Pembelian
xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Ikhtisar Laba Rugi - xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Menutup akun yang ada di sebelah debet Laporan Laba Rugi dari
Neraca Lajur, yaitu Pembelian, Retur Penjualan, Potongan Penjualan, dan semua
Beban.<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">JURNAL :<o:p></o:p></span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Ikhtisar
Laba Rugi xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Pembelian - xxx<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Retur Penjualan
- xxx<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Potongan Penjualan - xxx<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Beban
- xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Menutup laba atau rugi usaha.<o:p></o:p></span></p><p style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">JURNAL :<o:p></o:p></span></p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Jika Laba<o:p></o:p></span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Ikhtisar
Laba Rugi
xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Modal
- xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> <o:p></o:p></span></p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Jika Rugi<o:p></o:p></span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Modal
xxx -<o:p></o:p></span></p>
<p style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> Ikhtisar Laba Rugi - xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;">Menutup akun Prive (jika ada)<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst"><span style="font-family: "Footlight MT Light","serif"; font-size: 14pt; line-height: 107%;"> </span><span style="font-family: "Footlight MT Light", "serif"; font-size: 14pt;">JURNAL :</span></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr>
<td style="border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 467.5pt;" valign="top" width="623">
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14pt;">Modal
xxx -<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif"; font-size: 14pt;"> Prive
- xxx<o:p></o:p></span></p>
</td>
</tr>
</tbody></table><p>
</p><p style="margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-align: justify;"><span style="font-family: "Footlight MT Light", "serif"; font-size: 13.5pt;"> </span></p><p><br /></p><p><span> </span><span> </span> </p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-38457467963435327922021-08-30T20:39:00.002-07:002022-01-15T17:53:23.880-08:00SELISIH KAS KECIL<p class="MsoNormal"><b><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 16.0pt; line-height: 107%;">SELISIH
KAS KECIL<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: -.25in; margin-right: 0in; margin-top: 0in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt;">Selisih kas ataupun kas kecil merupakan perbedaan yang
terjadi antara jumlah kas menurut perhitungan fisik dengan catatan kas yang ada
pada rekening bank maupun catatan buku besar kas pada perusahaan.</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt;"><br />
<br />
<span style="background: white;">Terjadinya selisih kas dapat terjadi karena
hal-hal sebagai berikut :<o:p></o:p></span></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt;">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt;">Uang
palsu<span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt;">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt;">Uang
receh<span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Kesalahan saat
transaksi<span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Kesalahan
pencatatan<span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: -.25in; mso-add-space: auto;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Apabila kas kecil menurut perhitungan fisik lebih
besar bila dibandingkan dengan catatan buku besar kas kecil maka hal itu
disebut sebagai selisih kas lebih (cash overage) tetapi apabila kas kecil
menurut perhitungan fisik lebih kecil dibandingkan menurut catatan buku besar
kas kecil maka disebut selisih kas kurang (cash shortage). Jurnal untuk
mencatat selisih kas adalah sebagai berikut :</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<br />
<span style="background: white;">a. Selisih kas lebih (cash overage)<o:p></o:p></span></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: -.25in; mso-add-space: auto;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"> Kas Kecil
Rp xxx
-</span><o:p></o:p></p>
<p class="MsoListParagraphCxSpLast" style="text-indent: .75in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Selisih kas Kecil
- Rp xxx</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left: -.25in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">b. Selisih kas kurang</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<span style="background: white;">
Selisih kas
Kecil
Rp xxx -</span><br />
<span style="background: white;">
Kas Kecil
- Rp xxx<o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left: 1.0in; text-indent: .25in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left: -.25in; text-indent: -40.5pt;"><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<span style="background: white;">Selisih kas kecil lebih dianggap sebagai
pendapatan dan selisih kas kecil kurang dianggap sebagai beban atau kerugian.
Dalam laporan Laba/Rugi selisih kas lebih akan diinformasikan sebagai
pendapatan di luar usaha dan selisih kas kurang akan diinformasikan sebagai
beban di luar usaha.</span></span><br />
<br />
<span style="background: white;">Selisih kas yang terjadi saat terjadinya transaksi
namun belum dicatat dalam jurnal maka tidak perlu dibuat jurnal koreksi, tetapi
kalau sudah dicatat dalam jurnal atau karena kesalahan pencatatan maka harus
dilakukan jurnal koreksi.</span><br />
<br />
<b>Contoh soal 1 :</b><br />
<span style="background: white;">Misalnya adalah pada tanggal 1 Mei 2020 perusahaan
melakukan pembayaran beban sewa gudang sebesar Rp 350.000,00 secara tunai,
namun setelah dilakukan pemeriksaan ternyata terjadi kekeliruan untuk
pembayaran sewa gudang yang seharusnya Rp 350.000,00 tetapi tercatat Rp 530.000,00
maka jurnal koreksinya adalah sebagai berikut :</span><br />
<br />
<b>Jurnal yang salah/dicatat dalam buku besar kas perusahaan</b><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><span style="background: white;"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: -13.5pt; text-indent: 13.5pt;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Beban sewa gudang Rp
530.000,00
-</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<span style="background: white;"> Kas kecil - Rp 530.000,00</span><br />
<br />
<b>Jurnal yang seharusnya/benar</b><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left: -.25in; text-indent: .25in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Beban sewa gudang Rp 350.000,00
-</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<span style="background: white;"> Kas
kecil - Rp 350.000,00</span><br />
<br />
<b>Jurnal koreksi</b><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left: -.25in; text-indent: .25in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Kas
Kecil Rp
180.000,00
-</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<span style="background: white;"> Beban
sewa gudang - Rp 180.000,00</span><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><span style="background: white;"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left: -.25in;"><span lang="IN" style="background: white; font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;">Keterangan : karena terjadi pencatatan kas yang terlalu besar
dari yang seharusnya maka kas harus ditambah sebesar selisihnya yaitu Rp
530.000,00 – Rp 350.000,00 = Rp 180.000,00</span><span lang="IN" style="font-family: Verdana, sans-serif; font-size: 12pt; line-height: 107%;"><br />
<br />
<b>Contoh soal 2 :</b><br />
<span style="background: white;">Misalnya adalah pada tanggal 1 April 2020 perusahaan melakukan pembayaran
beban sewa toko sebesar Rp 350.000,00 secara tunai, namun setelah dilakukan
pemeriksaan ternyata terjadi kekeliruan untuk pembayaran sewa toko yang
seharusnya Rp 350.000,00 tetapi tercatat Rp 530.000,00 dan yang seharusnya
untuk pembayaran beban sewa toko tetapi tercatat pada akun pembayaran sewa kantor,
maka jurnal koreksinya adalah sebagai berikut :</span><br />
<br />
<b>Jurnal yang salah/dicatat dalam buku besar kas perusahaan</b><br />
<span style="background: white;"> Beban
sewa
kantor Rp 530.000,00
-</span><br />
<span style="background: white;"> Kas
kecil - Rp 530.000,00</span><br />
<br />
<b>Jurnal yang seharusnya/benar</b><br />
<span style="background: white;"> Beban
sewa
toko Rp 350.000,00
-</span><br />
<span style="background: white;"> Kas
Kecil - Rp 350.000,00</span><br />
<br />
<b>Jurnal koreksi</b><br />
<span style="background: white;"> Kas
Kecil Rp
180.000,00
-</span><br />
<span style="background: white;"> Beban
sewa
toko Rp 350.000,00 -</span><br /></span></p><p><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 12pt;"> </span><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 12pt;">Beban
sewa
kantor </span><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 12pt;">- Rp 530.000,00</span> </p><p><br /></p><p></p><p class="MsoNormal" style="margin-left: 22.5pt;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">LATIHAN SOAL<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">SOAL 1<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">Pada tanggal 4 Maret 2020 perusahaan melakukan pembayaran
beban asuransi sebesar Rp 450.000,00 secara tunai, namun setelah dilakukan
pemeriksaan ternyata terjadi kekeliruan untuk pembayaran beban asuransi yang
seharusnya Rp 450.000,00 tetapi tercatat Rp 540.000,00.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">SOAL 2<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">Pada tanggal 12 Maret 2020 perusahaan melakukan pembayaran beban
perbaikan kendaraan sebesar Rp 180.000,00 secara tunai, namun setelah dilakukan
pemeriksaan ternyata terjadi kekeliruan untuk pembayaran beban perbaikan
kendaraan yang seharusnya Rp 180.000,00 tetapi tercatat Rp 130.000,00<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">SOAL 3<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">Pada tanggal 7 April 2020 perusahaan melakukan pembayaran
beban listrik sebesar Rp 500.000,00 secara tunai, namun setelah dilakukan
pemeriksaan ternyata terjadi kekeliruan untuk pembayaran beban listrik yang
seharusnya Rp 500.000,00 tetapi tercatat Rp 150.000,00 <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">SOAL 4<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">Pada tanggal 19 April 2020 perusahaan melakukan pembayaran
beban gaji sebesar Rp 6.500.000,00 secara tunai, namun setelah dilakukan
pemeriksaan ternyata terjadi kekeliruan untuk pembayaran beban gaji yang
seharusnya Rp 6.500.000,00 tetapi tercatat Rp 8.500.000,00</span></p><p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;"></span></p><p class="MsoNormal" style="margin-left: 22.5pt;"><span lang="IN" style="background: white; color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 107%;">Buatlah jurnal koreksi yang diperlukan!<o:p></o:p></span></p><br /><p></p><p></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-45240170843150391992021-08-17T20:28:00.002-07:002022-01-15T17:53:37.767-08:00REKONSILIASI BANK<div style="text-align: justify;"><b>Definisi Rekonsiliasi Bank</b> </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><span> </span>Rekonsiliasi bank ialah sebuah bentuk pengendalian terhadap kas di Bank dengan catatan kas perusahaan secara periodik yang menjadi sebuah pembanding, pihak dari bank mengirimkan laporan kas yang berisikan seluruh transaksi penyetoran selama peride tertentu.
Dilakukannya rekonsiliasi untuk menunjukan adanya perbedaan antara catatan kas menurut Bank dan perusahaan.
Ketika perbedaan tersebut dihasilkan dari transaksi yang belum dicatat bank, maka catatan perusahaan dianggap benar. Apabila perbedaan hasil dari kesalahan sebaiknya dilakukan penyesuaian. </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><span> </span>Beberapa dokumen yang dibutuhkan dalam membuat rekonsiliasi Bank : </div><div style="text-align: justify;">• Jurnal penerimaan kas : untuk mencatat transaksi keungan dan dapat menambah saldo. </div><div style="text-align: justify;">• Jurnal pengeluaran kas : untuk mencatat semua pengeluaran kas dari semua jenis transaksi. </div><div style="text-align: justify;">• Rekening koran : ringkasan transaksi yang sudah terjadi pada periode tertentu </div><div style="text-align: justify;">• Bukti setoran ke Bank : bukti transaksi nasabah saat melakukan setoran ke bank. </div><div style="text-align: justify;">• Bukti penerimaan dan pengeluaran kas : bukti yang dibuat oleh perusahaan. </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><span> </span>Seperti dalam pembahasan sebelumnya mengenai cara membuat rekonsiliasi bank, bahwa kas merupakan elemen penting dalam suatu perusahaan, karena sangat berperan penting dalam menunjang keberlangsungan perusahaan.
Sehingga dibutuhkan pencatatan yang baik dalam mencatat kas agar diperoleh laporan kas yang menunjukkan saldo kas yang sesungguhnya.
Perusahaan akan menyimpan sebagian kas perusahaan di bank dan diperlukan rekonsiliasi pencatatan saldo kas antara pihak bank dan perusahaan. </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><span> </span>Penyusunan laporan rekonsiliasi bank bertujuan untuk mengetahui jumlah selisih saldo kas dari laporan bank yang saldo kasnya berbeda pada pembukuan perusahaan.
Untuk mengetahui sebab-sebab apa saja sehingga dapat terjadinya selisih saldo kas pada catatan bank dan perusahaan dan cara agar kita dapat mengetahui saldo kas yang sama.
Dalam hal ini saldo kas yang benar akibat dari perbedaan saldo kas yang terjadi karena perbedaan catatan antara catatan bank dan perusahaan. </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"> </div><div style="text-align: justify;"><b>Fungsi Rekonsiliasi Bank</b> </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;">Fungsi dari rekonsiliasi bank adalah sebagai berikut : </div><div style="text-align: justify;">• Dilakukan rekonriliasi untuk mengungkapkan dan ketidakwajaran pada catatan perusahaan dibank. </div><div style="text-align: justify;">• Prosedur rekonsiliasi dilakukan untuk mencari sebab-sebab ketidaksamaan antara saldo di bank dan perusahaan. </div><div style="text-align: justify;">• Rekonsiliasi berguna untuk mengecek ketelitian pencatatan di rekening kas dan catatan bank. </div><div style="text-align: justify;">• Rekonsiliasi berguna untuk mengetahui penerimaan dan pengeluaran yang terjadi di bank tapi belum dicatat perusahaan. </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><b>Tujuan Rekonsiliasi Bank </b></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;">Tujuan Rekonsiliasi Bank (penerimaan kas & bank) : </div><div style="text-align: justify;">• Dengan memeriksa apakah terdapat internal control yang cukup baik atas kas dan bank serta transaksi penerimaan dan pengeluaran kas dan bank. </div><div style="text-align: justify;">• Memeriksa dan mengawasi apakah saldo kas dan bank yang berada di dalam neraca pertanggal benar- benar ada dan perusahaan memilikinya. </div><div style="text-align: justify;">• Memeriksa apakah terdapat sebuah pembatasan untuk pengguna saldo kas dan bank. </div><div style="text-align: justify;">• Memeriksa apabila muncul saldo kas dan bank dalam valuta asing, sudah di konversikan atau belum ke dalam rupiah terhadap kurs tengah BI pada tanggal neraca adakah selisih kurs sudah dibebankan atau dikreditkan kerugian tahun belajar. </div><div style="text-align: justify;">• Memeriksa apakah penyajian di neraca sudah sesuai dengan prinsip akuntansi yang belum berlaku umum.
</div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><b>SOAL 1</b> </div><div style="text-align: justify;">PT Aruna menyimpan dananya di bank AA. Pada awal bulan Februari 2017, saat menerima rekening koran dari bank AA, akuntan PT Aruna melihat perbedaan antara saldo kas di bank menurut catatannya dengan saldo kas menurut rekening koran.
Menurut catatannya, saldo kas pada akhir Januari 2017 adalah sebesar Rp 45.500.00, sedangkan menurut rekening koran bank AA adalah sebesar Rp 54.400.000. </div><div style="text-align: justify;">Setelah di periksa kembali, akuntan perusahaan tersebut menemukan beberapa informasi tambahan yang terkait dengan perbedaan saldo tersebut, yaitu: </div><div style="text-align: justify;">a. Setoran kas ke bank tanggal 31 Januari 2017 sebesar Rp 15.200.000 belum dicatat oleh bank. </div><div style="text-align: justify;">b. Tagihan PT Aruna kepada PT BB sebesar Rp 9.600.000 yang dilakukan bank AA telah berhasil dan PT Aruna belum mengetahui. </div><div style="text-align: justify;">c. Pendapatan bunga bank sebesar Rp 1.200.000 belum dicatat PT Aruna. </div><div style="text-align: justify;">d. Beban administrasi bank sebesar Rp 300.000 belum dicatat PT Aruna. </div><div style="text-align: justify;">e. Cek yang diterima PT Aruna pada tanggal 25 Januari yang lalu dari PT Maju sebesar Rp 4.000.000 ternyata tidak ada dananya. </div><div style="text-align: justify;">f. Cek yang telah dikeluarkan PT Aruna pada akhir bulan Januari yang lalu sebesar Rp 13.600.000 ternyata oleh pemegangnya belum dicairkan. </div><div style="text-align: justify;">g. Cek sebesar Rp 7.500.000 yang diterima PT Aruna dari PT Mundur sebagai pembayaran piutang pada bulan Januari yang lalu, dicatat oleh akuntan PT Aruna sebesar Rp 2.500.000. </div><div style="text-align: justify;">h. Cek sebesar Rp 3.500.000 yang dikeluarkan oleh PT Aruna pada pertengahan bulan Januari yang lalu untuk membayar beban perbaikan kendaraan, oleh akuntan perusahaan dicatat sebesar Rp 2.500.000. </div><div style="text-align: justify;">Diminta: buatlah rekonsiliasi bank PT Aruna dan jurnal penyesuaian yang dibutuhkan. </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><b>SOAL 2</b> </div><div style="text-align: justify;">Pada tanggal 1 Juli 2016 perkiraan bank di buku besar PT Brana memperlihatkan saldo senilai Rp. 1.220.000. Di bulan Juli 2016 buku penerimaan kas memeperlihatkan jumlah senilai Rp. 4.730.000.
Tapi pada buku pengeluaran kas memperlihatkan jumlah senilai Rp 4.272.725. </div><div style="text-align: justify;">Data yang berrkaitan rekonsiliasi bank antara lain seperti berikut: </div><div style="text-align: justify;">a. Cek-Cek yang beredar sejumlah Rp 1.800.000, yaitu cek yang sudah dikeluarkan perusahaan dan sudah diterima sebagai pembayaran oleh supplier, namun belum mereka cairkan.</div><div style="text-align: justify;">b. Sudah di kredit oleh Bank, jasa giro pada bulan Juli 2016 senilai Rp 7.425 </div><div style="text-align: justify;">c. Cek nomor 10203 senilai Rp 157.000 dicatat dalam laporan buku pengeluaran senilai Rp 175.000 </div><div style="text-align: justify;">d. Sedangkan untuk cek nomor 10217 senilai Rp 240.000 dibukukan senilai Rp 24.000. semuanya untuk pembelian barang dagangan. </div><div style="text-align: justify;">e. Dan setoran kas senilai Rp 925.000 pada tanggal 31 Juli 2016 belum dicatat dalam rekening koran bank, sebab kas telah ditutup. </div><div style="text-align: justify;">f. Bank sudah membebankan biaya administrasi di bulan Juli 2016 senilai Rp 1.000 dan ongkos buku cek senilai Rp 650. Jumlah itu belum dibukukan oleh PT Brana. </div><div style="text-align: justify;">g. Bank sudah mengkredit rekening PT Brana atas kiriman uang dengan jumlah Rp 199.950 yang diperoleh dari pelanggan untuk melunasi utangnya. </div><div style="text-align: justify;">h. Setoran cek yang diperoleh dari PT Brana senilai Rp 120.000 pada tanggal 28 Juli 2016 sudah ditolak sebab saldo tidak mencukupi. </div><div style="text-align: justify;">Diminta: </div><div style="text-align: justify;">• Buatlah Bank rekonsiliasi per 31 Juli 2016 untuk menyesuaikan saldo menurut rekening koran dengan saldo berdasarkan perkiraan bank </div><div style="text-align: justify;">• Buatlah jurnal penyesuaian yang dibutuhkan </div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"> <b>SOAL 3</b> </div><div style="text-align: justify;">Saldo rekening Bank Bumi di buku besar PT Candaka pada tanggal 31 Juli 2016 memperlihatkan total sebesar Rp 185.500. Saldo berdasarkan rekening koran bank pada tanggal itu sebesar Rp 207.000. Sesudah dilakukan pemeriksaan, penyebab perbedaan itu karena hal berikut ini : </div><div style="text-align: justify;">a. Biaya adm bank pada bulan Juli 2016 sebanyak Rp 2.800 yang terdapat di rekening koran bank belum dicatat oleh perusahaan alasannya nota debitnya belum sampai, </div><div style="text-align: justify;">b. Lima lembar cek sebanyak Rp 40.750 yang sudah dibayarkan kepada pemasok (supplier) untuk melunasi utang sebenarnya belum diuangkan </div><div style="text-align: justify;">c. Cek yang ditarik oleh PT Andi sebanyak Rp 15.000 sudah salah dibukukan oleh pihak bank ke dalam rekening PT Candaka. Untuk pelunasan utang, kiriman uang dari langganan lewat transfer bank sebanyak Rp 3.950 belum tercatat dalam pembukuan perusahaan. </div><div style="text-align: justify;">d. Cek Nomor SR 5220 sebanyak Rp 70.550 dicatat dalam pembukuan PT Candaka dengan total Rp 65.150 </div><div style="text-align: justify;">Diminta : </div><div style="text-align: justify;">a. Buatlah rekonsiliasi bank untuk PT Candaka pada anggal 31 Juli 2016 </div><div style="text-align: justify;">b. Buatlah jurnal penyesuaian yang dibutuhkan
</div><div style="text-align: justify;"><br /></div><div style="text-align: justify;"><b>SOAL 4</b></div><div style="text-align: justify;">PT Oscha telah menerima rekening koran dari bank per 31 Maret 2018 dengan saldo Rp 77.900.000,- sedangkan menurut catatan perusahaan kas bersaldo Rp 73.400.000.</div><div style="text-align: justify;">Penyebabnya adalah sebagai berikut :</div><div style="text-align: justify;">a. Setoran ke bank (deposit in transit) sebesar Rp 8.600.000 pada tanggal 31 Maret 2018 belum dicatat ke rekening koran.</div><div style="text-align: justify;">b. Cek yang beredar, antara lain:</div><div style="text-align: justify;"> No. 480 Rp 15.000.000</div><div style="text-align: justify;"> No. 501 Rp 8.000.000</div><div style="text-align: justify;"> No. 512 Rp 2.000.000</div><div style="text-align: justify;">c. Bank telah mengkredit jasa giro bulan Maret sebesar Rp 500.000,-.</div><div style="text-align: justify;">d. PT Oscha telah mencatat penerimaan pembayaran piutang dari PT Jingga berupa cek senilai Rp 9.300.000,- namun ditolak bank karena saldo tidak mencukupi.</div><div style="text-align: justify;">e. Perusahaan membayar utang kepada CV Lingga sebesar Rp 4.500.000,- namun dicatat Rp 5.400.000,-</div><div style="text-align: justify;">f. Bank telah mendebet rekening PT Oscha sebesar Rp 4.000.000,- untuk pembayaran utang, ternyata seharusnya rekening PT Jaya.</div><div style="text-align: justify;">Diminta : Buatlah Rekonsiliasi Bank dan jurnalnya.</div><div style="text-align: justify;"><br /></div>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-11382144898446293982021-08-01T20:19:00.006-07:002023-02-28T23:10:53.424-08:00LATIHAN SOAL MENGHITUNG PENYUSUTAN AKTIVA TETAP<p> <b style="text-align: justify;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">SOAL 1</span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">PT Adwaya memiliki
aktiva tetap berupa mesin yang mempunyai harga perolehan Rp 13.000.000,-. Mesin
tersebut diperoleh pada tanggal 1 April 2015, ditaksir mempunyai umur ekonomis
4 tahun dengan nilai residu Rp 1.000.000,-. Mesin diperkirakan dapat beroperasi
selama 32.000 jam, dan dapat menghasilkan 60.000 unit produk.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Diminta :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">a.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> a. </span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan tahun 2015 dengan metode garis lurus.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">b.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> b. </span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan tahun 2016 dengan metode saldo menurun.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">c.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> c. </span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan tahun 2017 dengan metode jumlah angka tahun.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">d.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> d. </span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan dengan metode satuan jam kerja, bila tahun 2016 mesin bekerja selama
8.200 jam.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">e.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> e. </span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan dengan metode satuan produk bila tahun 2017 dihasilkan 15.100 unit.<o:p></o:p></span></p>
<span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;">Jurnal yang dibuat PT
Adwaya jika pada tanggal 30 November 2018 mesin lama ditukar dengan mesin baru seharga Rp
15.000.000,-. Perusahaan mengeluarkan uang tunai sebesar Rp 14.000.000,-. Mesin
lama disusutkan dengan metode garis lurus.</span><div><span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;"><br /></span></div><div><span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;"><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">SOAL 2<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0in;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">PT Binaraya memiliki aktiva tetap berupa
mesin yang mempunyai harga perolehan Rp 75.000.000,-. Mesin tersebut diperoleh
pada tanggal 1 November 2012, ditaksir mempunyai umur ekonomis 10 tahun dengan
nilai residu Rp 3.000.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0in;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Diminta:</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jurnal yang dibuat PT Binaraya jika pada
tanggal 31 Mei 2020 mesin lama<span style="mso-spacerun: yes;"> </span>ditukar
dengan mesin baru seharga Rp 95.000.000,-. Perusahaan mengeluarkan uang tunai
sebesar Rp 74.000.000,-. Mesin lama disusutkan dengan metode garis lurus.<o:p></o:p></span></p><br /></span></div><div><span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;"><br /></span></div><div><span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;"><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">SOAL 3<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">PT Cinderamata memiliki
aktiva tetap berupa mesin yang mempunyai harga perolehan Rp 95.000.000,-. Mesin
tersebut diperoleh pada tanggal 1 Juli 2014, ditaksir mempunyai umur ekonomis 5
tahun dengan nilai residu Rp 5.000.000,-. Mesin diperkirakan dapat beroperasi
selama 50.000 jam, dan dapat menghasilkan 90.000 unit produk.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Diminta :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7pt "Times New Roman";"> a. </span></span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan tahun 2014 dengan metode garis lurus.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7pt "Times New Roman";"> b. </span></span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan tahun 2015 dengan metode saldo menurun.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7pt "Times New Roman";"> c. </span></span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan tahun 2015 dengan metode jumlah angka tahun.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7pt "Times New Roman";"> d. </span></span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan dengan metode satuan jam kerja, bila tahun 2016 mesin bekerja selama
11.000 jam.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7pt "Times New Roman";"> e. </span></span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jumlah beban
penyusutan dengan metode satuan produk bila tahun 2015 dihasilkan 20.000 unit.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 85.05pt; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7pt "Times New Roman";"> f. </span></span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Jurnal yang
dibuat PT Cinderamata jika pada tanggal 31 April 2019 mesin lama<span style="mso-spacerun: yes;"> </span>ditukar dengan mesin baru seharga Rp 105.000.000,-.
Perusahaan mengeluarkan uang tunai sebesar Rp 92.000.000,-. Mesin lama
disusutkan dengan metode garis lurus.<o:p></o:p></span></p><br /></span></div><div><span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;"><br /></span></div><div><span face=""Calibri","sans-serif"" lang="IN" style="font-size: 12pt; line-height: 107%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-hansi-theme-font: minor-latin;"><br /></span></div>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-49633954819988338152021-08-01T20:14:00.002-07:002023-09-07T01:36:36.190-07:00AKTIVA TETAP DAN MENGHITUNG PENYUSUTAN AKTIVA TETAP<p> <span face="Calibri, sans-serif" style="background-color: yellow; font-size: 11pt; font-weight: 700; white-space: pre-wrap;">AKTIVA TETAP</span></p><span id="docs-internal-guid-5bf5cc29-7fff-74af-32a9-6a549435b789"><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Pengertian Aktiva Tetap</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Menurut PSAK (2004) pengertian aktiva tetap adalah aktiva yang berwujud yang diperoleh dalam bentuk siap pakai atau dengan dibangun terlebih dahulu yang digunakan dalam operasi perusahaan dan mempunyai masa manfaat lebih dari satu tahun.</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Jenis-jenis Aktiva Tetap</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Menurut S. Munawir (2007) jenis-jenis aktiva tetap adalah sebagai berikut:</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tanah yang diatasnya didirikan bangunan atau digunakan operasi, misalnya sebagai lapangan, halaman, tempat parker dan lain sebagainya.</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Bangunan, merupakan fasilitas yang digunakan untuk kegiatan operasional perusahaan, baik bangunan kantor, toko maupun bangunan untuk pabrik.</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Mesin.</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Inventaris, atau barang-barang yang menunjang produksi.</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kendaran merupakan fasilitas yang digunakan untuk transportasi perusahaan.</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perlengkapan atau alat-alat lainnya, mencakup aset yang digunakan dalam kegiatan operasional seperti furniture kantor, mesin pabrik, dan lain sebagainya.</span></p></li></ul><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: yellow; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">PENYUSUTAN AKTIVA TETAP</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Nilai aktiva tetap akan menjadi berkurang karena adanya pemakaian aktiva tetap tersebut sehingga dalam akuntansi dikenal dengan penyusutan aktiva tetap. Penyusutan atau depresiasi adalah pengalokasian harga perolehan dari suatu aktiva tetap karena adanya penurunan nilai aktiva tetap tersebut.</span></p><br /><h2 dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Faktor-Faktor yang Memengaruhi Biaya Penyusutan</span></h2><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><h3 dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Harga Perolehan (</span><span style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Acquisition Cost</span><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">)</span></h3></li></ul><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Jumlah uang yang dikeluarkan dalam memperoleh aktiva tetap hingga siap digunakan.</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><h3 dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Nilai Buku (</span><span style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Book Value</span><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">)</span></h3></li></ul><h3 dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 21.3pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Harga perolehan dikurangi akumulasi penyusutan.</span></h3><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><h3 dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Nilai Residu (</span><span style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Salvage Value</span><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">)</span></h3></li></ul><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Taksiran nilai apabila aktiva tersebut dijual. Ada juga aktiva yang tidak memiliki nilai residu.</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -10.9pt; vertical-align: baseline; white-space: pre;"><h3 dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Umur Ekonomis Aktiva (</span><span style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Economical Life Time</span><span style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">)</span></h3></li></ul><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 21.3pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Periode penggunaan aktiva secara ekonomis.</span></p><br /><h2 dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Metode Penyusutan Aktiva</span></h2><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pola penggunaan aktiva berpengaruh terhadap tingkat keausan aktiva untuk mengakomodasi situasi ini biasanya dipergunakan metode penyusutan yang paling sesuai. Berikut adalah beberapa metode penyusutan aktiva tetap.</span></p><h3 dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">1. Metode Penyusutan Garis Lurus (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">Straight Line Method</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 400; vertical-align: baseline; white-space: pre-wrap;">)</span></h3><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">2. Metode Penyusutan Saldo Menurun (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Double Declining Balance Method</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">3. Metode Penyusutan Jumlah Angka Tahun (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Sum of The Year Digit Method</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">4. Metode Penyusutan Satuan Jam Kerja (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Service Hours Method</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">5. Metode Penyusutan Satuan Hasil Produksi (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Productive Output Method</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 7.1pt; margin-top: 0pt; padding: 0pt 0pt 0pt 14.2pt; text-indent: -14.2pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Metode penyusutan yang sering digunakan adalah metode garis lurus dan saldo menurun.</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> </p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><span style="display: inline-block; position: relative; width: 100px;"></span></span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">METODE GARIS LURUS (</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">STRAIGHT LINE METHOD</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Ciri-ciri :</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">beban penyusutan per tahunnya sama, sehingga mudah digunakan dan diaplikasikan</span></p></li><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">dipergunakan untuk menyusutkan aktiva-aktiva yang fungsionalnya tidak terpengaruh oleh besar kecilnya volume produk atau jasa yang dihasilkan seperti </span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">bangunan dan peralatan kantor</span></p></li></ul><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rumus :</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> </p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi = </span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;">Harga Perolehan – Nilai Residu</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Umur ekonomis</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: lime; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Contoh</span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> :</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perusahaan membeli komputer pada tanggal 5 Januari 2017 dengan harga Rp 20.000.000,- dan ditaksir memiliki umur ekonomis hingga 10 tahun. Mesin tersebut diperkirakan bisa dijual pada akhir umur ekonomis dengan harga Rp 2.000.000,-. Hitunglah beban penyusutan </span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyelesaian:</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">D = (Rp 20.000.000 – Rp 2.000.000)/10 = Rp 1.800.000</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> </p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">METODE SALDO MENURUN (</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">DECLINING BALANCE METHOD</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">METODE SALDO MENURUN GANDA (</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">DOUBLE DECLINING BALANCE METHOD</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Ciri-ciri :</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Metode ini sesuai jika dipergunakan untuk jenis aset tetap yang tingkat kehausannya tergantung dari volume produk yang dihasilkan, contohnya mesin produksi.</span></p></li><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -4.95pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Beban penyusutan besar di awal, dengan asumsi mesin bekerja optimal , semakin lama menurun.</span></p></li><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -4.95pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kekurangannya perhitungan lebih rumit dan sulit diaplikasikan</span></p></li><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -4.95pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pada perhitungan penyusutan, tidak menyertakan nilai residu</span></p></li></ul><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rumus :</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi = [(100% : umur ekonomis) x 2] x Nilai Buku</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Atau</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi = Nilai Buku / umur ekonomis x 2</span></p><br /><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: lime; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Contoh</span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> :</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perusahaan membeli komputer pada tanggal 5 Januari 2017 dengan harga Rp 20.000.000,- dan ditaksir memiliki umur ekonomis hingga 10 tahun. Mesin tersebut diperkirakan bisa dijual pada akhir umur ekonomis dengan harga Rp 2.000.000,-. Hitunglah beban penyusutan </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyelesaian:</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi = [(100% : umur ekonomis) x 2] x Nilai buku</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi tahun 2017 </span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= [(100% : 10) x 2] x 20.000.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= 20% x 20.000.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= 4.000.000</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi tahun 2018</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= 20% x (20.000.000 – 4.000.000)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= 3.200.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="display: inline-block; position: relative; width: 100px;"></span></span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">METODE JUMLAH ANGKA TAHUN (</span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">SUM OF THE YEARS DIGIT METHOD)</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Ciri-ciri :</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Metode jumlah angka tahun merupakan penyusutan dipercepat berdasar pada pertimbangan biaya maintenance (perawatan) serta perbaikan aktiva tetap semakin lama cenderung bertambah seiring pertambahan usia aktiva tetap itu sendiri, contohnya mesin.</span></p></li><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Dalam pelaporan pajak, metode ini tidak bisa digunakan, sehingga jarang digunakan.</span></p></li></ul><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rumus :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pembilang = angka tahun, dari tahun terbesar ke terkecil</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyebut = jumlah angka tahun</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi = </span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;">angka tahun</span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> x (Harga Perolehan – Nilai Residu)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jumlah angka tahun</span></p><br /><br /><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: lime; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Contoh</span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> :</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perusahaan membeli komputer pada tanggal 5 Januari 2017 dengan harga Rp 10.000.000,- dan ditaksir memiliki umur ekonomis hingga 5 tahun. Mesin tersebut diperkirakan bisa dijual pada akhir umur ekonomis dengan harga Rp 1.000.000,-. Hitunglah beban penyusutan </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyelesaian:</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pembilang = penyusutan tahun 2017 = 5</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyebut = 5 + 4 + 3 + 2 + 1 = 15</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi tahun 2017 = 5/15 x (10.000.000 – 1.000.000)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= 3.000.000</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi tahun 2018 = 4/15 x (10.000.000 – 1.000.000)</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> = 2.400.000</span></p><br /><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">METODE SATUAN JAM KERJA</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"> (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">SERVICE HOURS METHOD)</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Ciri-ciri :</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyusutan disebabkan masa pakai, yaitu berapa jam lamanya aset digunakan, contohnya mesin produksi</span></p></li><li aria-level="2" dir="ltr" style="font-family: "Gentium Basic", serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Penyusutan ini pada prakteknya seeringkali diabaikan atau jarang sekali digunakan karena alasan perpajakan </span></p></li></ul><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rumus :</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tarif penyusutan / jam </span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= </span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;">Harga Perolehan – Nilai Residu</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jumlah jam kerja selama umur ekonomis</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Depresiasi</span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span face="Calibri, sans-serif" style="background-color: magenta; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">= Tarif x jumlah jam kerja tahun berjalan</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: lime; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Contoh </span><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">:</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pada bulan Januari, PT Foraz membeli sebuah mesin dengan harga perolehan saat pembelian sebesar Rp 10.000.000,00</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Oleh ahli diperkirakan dapat berproduksi selama 10.000 jam dengan prediksi rentangan waktu penggunaan sebagai berikut :</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /><br /></span></p><div align="left" dir="ltr" style="margin-left: 0pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="96"></col><col width="24"></col><col width="91"></col></colgroup><tbody><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 1</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">3.000 jam</span></p></td></tr><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 2</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">2.000 jam</span></p></td></tr><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 3</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">2.000 jam</span></p></td></tr><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 4</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">1.500 jam</span></p></td></tr><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 5</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">1.500 jam</span></p></td></tr></tbody></table></div><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Setelah berproduksi selama 10.000 jam, mesin tersebut diperkirakan masih bisa dijual dengan harga Rp. 500.000,00</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"># Pertama kita hitung dulu tarif penyusutan mesin perjam</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /><br /></span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;">Rp 10.000.000 - Rp 500.000</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">10.000</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: yellow; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tarif Penyusutan = 950</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> </p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Ok, jika tarif penyusutan aset tetapnya sudah diketahui, kita selanjutnya bisa membuat tabel penyusutannya sebagai berikut:</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"> </p><div align="center" dir="ltr" style="margin-left: 0pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="362"></col></colgroup><tbody><tr style="height: 0pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; color: navy; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="border: none; display: inline-block; height: 144px; overflow: hidden; width: 362px;"><img alt="penyusutan metode satuan jam kerja" height="144" src="https://lh3.googleusercontent.com/iIBVF8997AuzaHmE1gQo2_AAeXroQ_Ug-wPfRHXd-FaIt98Q4HSY6lWPTCVBKYbPTneLSgTry32urupug1a_BFC0aabF_DlyYFVSHvgPZYAVKV33c3KZwBNNruU3dVwifMhZuUM" style="margin-left: 0px; margin-top: 0px;" width="362" /></span></span></p></td></tr><tr style="height: 0pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; color: #3d3d3d; font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">tabel penyusutan metode satuan jam kerja</span></p></td></tr></tbody></table></div><br /><br /><br /><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: cyan; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">METODE SATUAN HASIL PRODUKSI</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"> (</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-style: italic; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">PRODUCTIVE OUTPUT METHOD</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">)</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Ciri-ciri :</span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Metode satuan hasil produksi mengalokasikan biaya penyusutan berdasar atas proporsi pemakaian aset tetap yang sebenarnya.</span></p></li><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">menggunakan hasil produksi sebagai dasar acuan</span></p></li><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">diperlakukan sebagai beban variable sesuai dengan unit output yang dihasilkan</span></p></li><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">depresiasi berdasarkan faktor penggunaan</span></p></li><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Idealnya, metode satuan hasil produksi diterapkan pada jenis aset tetap mesin produksi</span></p></li><li aria-level="2" dir="ltr" style="font-family: Calibri, sans-serif; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; margin-left: -3.8pt; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Umur ekonomis aset tetap dinyatakan dalam satuan unit produksi, bukan berdasarkan tahun.</span></p></li></ul><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rumus :</span></p><br /><p dir="ltr" style="background-color: #cc0000; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Tarif Penyusutan/Unit : (Harga Perolehan - Nilai Sisa) / Taksiran Jumlah Produksi</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"> </p><p dir="ltr" style="background-color: #cc0000; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Penyusutan : Produksi 1 tahun X Tarif Penyusutan/Unit</span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"> </p><h3 dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: lime; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Contoh</span><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span></h3><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">PT Foraz pada bulan januari 2014 membeli Sebuah mesin pabrik dengan harga perolehannya senilai Rp 125.000.000,00,- dan diprediksi memiliki masa manfaat hingga 5 tahun kedepan dengan nilai sisa/residu sebesar Rp 5.000.000,00,-</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Diperkirakan mesin tersebut bisa berproduksi dan menghasilkan jumlah unit sebagai berikut:</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /><br /></span></p><ul style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun Ke-1 = 15.000 unit</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun Ke-2 = 13.500 unit</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun Ke-3 = 12.000 unit</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun Ke-4 = 11.500 unit</span></p></li><li aria-level="1" dir="ltr" style="font-family: "Noto Sans Symbols", sans-serif; font-size: 10pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun Ke-5 = 8.000 unit</span></p></li></ul><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pertama hitung taksiran jumlah produksi :</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /><br /></span></p><div align="left" dir="ltr" style="margin-left: 0pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="127"></col><col width="27"></col><col width="144"></col><col width="35"></col></colgroup><tbody><tr style="height: 18.75pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 1</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">15.000 unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><br /></td></tr><tr style="height: 18.75pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 2</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">13.500 unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><br /></td></tr><tr style="height: 18.75pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 3</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">12.000 unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><br /></td></tr><tr style="height: 18.75pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 4</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">11.000 unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><br /></td></tr><tr style="height: 17.25pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tahun ke 5</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">8.000 unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">(+)</span></p></td></tr><tr style="height: 34.5pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">Total</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: red; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span face="Calibri, sans-serif" style="background-color: transparent; color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">60.000 unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><br /></td></tr></tbody></table></div><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /><br /></span></p><div align="left" dir="ltr" style="margin-left: 0pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="228"></col><col width="25"></col><col width="312"></col></colgroup><tbody><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tarif penyusutan per unit</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;">125.000.000 - 5.000.000</span></p></td></tr><tr style="height: 17.25pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><br /></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><br /></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> 60.000</span></p></td></tr><tr style="height: 15pt;"><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><br /></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">=</span></p></td><td style="background-color: white; overflow-wrap: break-word; overflow: hidden; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: transparent; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;">2.000</span></p></td></tr></tbody></table></div><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span face="Calibri, sans-serif" style="background-color: lime; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: 700; vertical-align: baseline; white-space: pre-wrap;"><br /></span><span face="Calibri, sans-serif" style="background-color: white; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tarif penyusutan sudah kita ketahui, kita bisa susun tabel penyusutan pertahunnya:</span><span face="Calibri, sans-serif" style="font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /><br /></span></p><p dir="ltr" style="background-color: white; line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span face="Calibri, sans-serif" style="background-color: transparent; color: navy; font-size: 11pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span style="border: none; display: inline-block; height: 125px; overflow: hidden; width: 300px;"><img alt="Tabel Penyusutan Unit Produksi" height="125" src="https://lh5.googleusercontent.com/YcbOVhCw0jX9zYOLdZCV799w_efAyPpbyjNeRg-zQe9L0dJbbp9lirreOpn4zXrhnvoN7uXLXW2oDIB_7SE0emCGbOF0-QCrLtFCD4a1HHcsY8JNm5nT4JRBoWdLvEcEpOf3DlA" style="margin-left: 0px; margin-top: 0px;" width="300" /></span></span></p><br /><br /></span>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-12254083968721822512020-10-15T19:41:00.002-07:002020-10-15T19:41:17.525-07:00SISTEM PENCATATAN SINGLE ENTRY DAN DOUBLE ENTRY<p> </p><p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 24.0pt; line-height: 115%;">SISTEM PENCATATAN
AKUNTANSI <i style="mso-bidi-font-style: normal;">SINGLE ENTRY</i> DAN <i style="mso-bidi-font-style: normal;">DOUBLE ENTRY</i><o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-align: justify;">Terdapat beberapa macam sistem
pencatatan dalam akuntansi pemerintah daerah, antara lain <i style="mso-bidi-font-style: normal;">single entry</i> dan <i style="mso-bidi-font-style: normal;">double entry</i>.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">SINGLE ENTRY<o:p></o:p></i></b></p>
<p class="MsoNormal" style="text-align: justify;">Sistem pencatatan <i style="mso-bidi-font-style: normal;">single entry</i> sering disebut juga dengan
sistem tata buku tunggal atau tata buku. <o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Dalam sistem ini, pencatatan
transaksi ekonomi dilakukan dengan mencatatnya satu kali atau secara tunggal.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Transaksi yang berakibat
bertambahnya kas akan dicatat pada sisi penerimaan dan transaksi yang berakibat
berkurangnya kas akan dicatat pada sisi pengeluaran.<o:p></o:p></p>
<p class="MsoNormal"><b>BUKU PENGELUARAN</b><br />
Tahun Anggaran<span style="mso-tab-count: 1;"> </span>: 2016<br />
Uraian<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>: Belanja pakaian dinas dan
atributnya<o:p></o:p></p>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1056; width: 586px;">
<tbody><tr style="height: 29.2pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border: solid white 1.0pt; height: 29.2pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 48.0pt;" valign="top" width="64">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>No </b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>urut</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 65.55pt;" valign="top" width="87">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Tanggal</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 37.7pt;" valign="top" width="50">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>No</b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Buku </b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Kas</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 118.2pt;" valign="top" width="158">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Uraian</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Penerimaan</b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Rp</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Pengeluaran</b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Rp</b><o:p></o:p></p>
</td>
</tr>
<tr style="height: 17.85pt; mso-yfti-irow: 1;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 17.85pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 48.0pt;" valign="top" width="64">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 17.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 65.55pt;" valign="top" width="87">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">01/10/16<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 17.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 37.7pt;" valign="top" width="50">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">3<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 17.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 118.2pt;" valign="top" width="158">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Diterima<span style="mso-spacerun: yes;">
</span>SKP Daerah <o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 17.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 17.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
</tr>
<tr style="height: 13.85pt; mso-yfti-irow: 2;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 13.85pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 48.0pt;" valign="top" width="64"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 65.55pt;" valign="top" width="87"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 37.7pt;" valign="top" width="50"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 118.2pt;" valign="top" width="158">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Tanggal 20/9/16<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.85pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
</tr>
<tr style="height: 19.8pt; mso-yfti-irow: 3;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 19.8pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 48.0pt;" valign="top" width="64"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 65.55pt;" valign="top" width="87"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 37.7pt;" valign="top" width="50"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 118.2pt;" valign="top" width="158">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">No 10235/8<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.500.000<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
</tr>
<tr style="height: 19.5pt; mso-yfti-irow: 4;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 19.5pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 48.0pt;" valign="top" width="64">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">2<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.5pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 65.55pt;" valign="top" width="87">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">17/10/16<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.5pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 37.7pt;" valign="top" width="50">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">28<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.5pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 118.2pt;" valign="top" width="158">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Dibayar kuitansi<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.5pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.5pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.250.000<o:p></o:p></p>
</td>
</tr>
<tr style="height: 20.6pt; mso-yfti-irow: 5;">
<td colspan="4" style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 20.6pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 269.45pt;" valign="top" width="359">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Jumlah sampai bulan Oktober 2016<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.6pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.500.000<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.6pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.250.000<o:p></o:p></p>
</td>
</tr>
<tr style="height: 20.3pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td colspan="4" style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 20.3pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 269.45pt;" valign="top" width="359">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Sisa<span style="mso-spacerun: yes;"> </span>31
Oktober 2016<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.3pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="mso-spacerun: yes;"> </span>250.000<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.3pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 3.0cm;" valign="top" width="113"></td>
</tr>
</tbody></table>
<p class="MsoNormal" style="text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align: justify;">Contoh : Pemerintah daerah
menerima Surat Ketetapan pajak (SKP) daerah sebesar Rp 1.500.000. Bendahara
Satuan kerja Perangkat Daerah (SKPD) akan mencatat pada sisi penerimaan sebesar
jumlah tersebut.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Pada transaksi kedua, bendahara
pengeluaran membayar kuitansi untuk suatu mata anggaran pengeluaran berupa
belanja perlengkapan kantor sebesar Rp 1.250.000. Transaksi ini dicatat pada
sisi pengeluaran. <o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Dari pencatatan tersebut didapat
jumlah saldo bulan tersebut sebesar Rp 250.000, berasal dari penerimaan Rp
1.500.000 dikurangi pengeluaran Rp 1.250.000.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Sistem pencatatan <i style="mso-bidi-font-style: normal;">single entry</i> atau tata buku ini memiliki
kelebihan yaitu sederhana dan mdah dipahami. Namun sistem ini memiliki
kelemahan antara lain tidak bagus untuk pelaporan (kurang memudahkan penyusunan
laporan), sulit untuk menemukan kesalahan pembukuan yang terjadi dan sulit
dikontrol.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">DOUBLE ENTRY<o:p></o:p></i></b></p>
<p class="MsoNormal" style="text-align: justify;">Sistem pencatatan <i style="mso-bidi-font-style: normal;">double entry</i> sering disebut juga dengan
sistem tata buku berpasangan. Menurut sistem ini, pada dasarnya suatu transaksi
ekonomi akan dicatat dua kali. Pencatatan dengan sistem ini disebut menjurnal.
Dalam pencatatan tersebut, sisi debit berada di sebelah kiri sedangkan sisi
kredit berada di sebelah kanan. <o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Setiap pencatatan harus menjaga keseimbangan
persamaan dasar akuntansi. Persamaan dasar akuntansi merupakan alat bantu untuk
memahami sistem pencatatan ini. Pencatatan dasar akuntansi tersebut berbentuk
sebagai berikut.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;"><b style="mso-bidi-font-weight: normal;">AKTIVA + BELANJA = UTANG + EKUITAS DANA + PENDAPATAN<o:p></o:p></b></p>
<p class="MsoNormal" style="text-align: justify;">Transaksi yang berakibat
bertambahnya aktiva akan dicatat pada sisi Debet sedangkan yang berakibat
berkurangnya aktiva akan dicatat pada sisi Kredit. Hal yang sama dilakukan
untuk mencatat belanja.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Hal yang sebaliknya dilakukan
untuk utang, ekuitas dana, dan pendapatan. Apabila suatu transaksi
mengakibatkan bertambahnya utang, maka pencatatan akan dilakukan pada sisi
kredit, sedangkan jika mengakibatkan berkurangnya utang maka pencatatan
dilakukan pada sisi debet. Hal serupa dilakukan untuk ekuitas dana dan
pendapatan.<o:p></o:p></p>
<p class="MsoNormal" style="text-align: justify;">Cara melakukan pencatatan sistem
double entry atau menjurnal dalah dengan mencatat sisi debit di sisi kiri dan
mencatat sisi kredit di sisi kanan. Berdasar contoh transaksi di atas jurnalnya
akan tampak sebagai berikut.<o:p></o:p></p>
<p align="center" class="MsoNormal" style="text-align: center;">Pemerintah Kabupaten
Bogor<o:p></o:p></p>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1056; width: 624px;">
<tbody><tr style="height: 29.2pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border: solid white 1.0pt; height: 29.2pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Tanggal</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Kode </b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Rekening</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Uraian</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Ref</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Debit</b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Rp</b><o:p></o:p></p>
</td>
<td style="background: #4F81BD; border-bottom: solid white 3.0pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 29.2pt; mso-border-left-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Kredit</b><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b>Rp</b><o:p></o:p></p>
</td>
</tr>
<tr style="height: 16.15pt; mso-yfti-irow: 1;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 16.15pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 16.15pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">2<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 16.15pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">3<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 16.15pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">4<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 16.15pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">5<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 16.15pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 3.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">6<o:p></o:p></p>
</td>
</tr>
<tr style="height: 13.55pt; mso-yfti-irow: 2;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 13.55pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">01/10/16<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Kas<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.500.000<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 13.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104"></td>
</tr>
<tr style="height: 20.25pt; mso-yfti-irow: 3;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 20.25pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.25pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.25pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="mso-spacerun: yes;">
</span>Ekuitas Dana<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.25pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.25pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.25pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.500.000<o:p></o:p></p>
</td>
</tr>
<tr style="height: 19.95pt; mso-yfti-irow: 4;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 19.95pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">17/10/16<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.95pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.95pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Belanja perlengkapan kantor<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.95pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.95pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.250.000<o:p></o:p></p>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 19.95pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104"></td>
</tr>
<tr style="height: 20.35pt; mso-yfti-irow: 5;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 20.35pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.35pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.35pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="mso-spacerun: yes;"> </span>Kas<o:p></o:p></p>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.35pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.35pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104"></td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.35pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 77.95pt;" valign="top" width="104">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">1.250.000<o:p></o:p></p>
</td>
</tr>
<tr style="height: 20.05pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 20.05pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 56.85pt;" valign="top" width="76"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.05pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.05pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 168.8pt;" valign="top" width="225"></td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 20.05pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; padding: 3.6pt 7.2pt 3.6pt 7.2pt; width: 29.65pt;" valign="top" width="40"></td>
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<p class="MsoNormal" style="text-align: justify;"><o:p> </o:p></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-69041334811234675862020-10-12T20:45:00.005-07:002022-01-15T17:34:12.121-08:00JURNAL PENYESUAIAN PERUSAHAAN MANUFAKTUR (ADJUSTMENT ENTRIES)<p> JURNAL PENYESUAIAN PERUSAHAAN MANUFAKTUR</p><p>Jurnal penyesuaian untuk perusahaan manufaktur secara umum sama dengan jurnal penyesuaian perusahaan dagang. Yang berbeda adalah tambahan jurnal untuk menyesuaikan persediaan bahan baku dan persediaan barang dalam proses.</p><p>Jurnal 1 Mengenolkan Persediaan Bahan Baku awal yang ada di neraca saldo</p><p><span> </span><span> </span><span> </span><span> </span><span> (D) Cost of Goods Manufacture</span><br /></p><p><span><span> </span><span> </span><span> </span><span> </span><span> (K) Raw Material Inventory</span><br /></span></p><p><span><span>Jurnal 2 Memunculkan Persediaan Bahan Baku akhir yang ada di data penyesuaian</span></span></p><p><span><span><span> </span><span> </span><span> </span><span> </span><span> (D) Raw Material Inventory</span><br /></span></span></p><p><span><span><span><span> </span><span> </span><span> </span><span> </span><span> (K) Cost of Goods Manufacture</span><br /></span></span></span></p><p><span><span><span><span>Jurnal 3 Mengenolkan Persediaan Barang Dalam Proses awal yang ada di neraca saldo</span></span></span></span></p><p><span><span><span><span><span> </span><span> </span><span> </span><span> </span><span> (D) </span></span></span></span></span>Cost of Goods Manufacture</p><p><span> </span><span> </span><span> </span><span> </span><span> (K) Processed Goods Inventory</span><br /></p><p><span>Jurnal 4 Memunculkan Persediaan Barang Dalam Proses akhir yang ada di data penyesuaian</span></p><p><span><span> </span><span> </span><span> </span><span> </span><span> </span></span>(D) Processed Goods Inventory</p><p><span> </span><span> </span><span> </span><span> </span><span> </span> (K) Cost of Goods Manufacture</p><p>Jurnal 5 Mengenolkan Persediaan Barang Jadi awal yang ada di neraca saldo</p><p><span> </span><span> </span><span> </span><span> </span><span> (D) Income Summary</span><br /></p><p><span> </span><span> </span><span> </span><span> </span><span> (K) Merchandise Inventory</span><br /></p><p><span>Jurnal 6 </span>Memunculkan Persediaan Barang Jadi akhir yang ada di data penyesuaian</p><p><span> </span><span> </span><span> </span><span> </span><span> </span>(D) Merchandise Inventory</p><p><span> </span><span> </span><span> </span><span> </span><span> </span>(K) Income Summary</p><p>Jurnal 1 sampai 4 akan masuk ke kolom Beban Pokok Produksi di neraca lajur, sedangkan jurnal 5 dan 6 masuk ke Laporan Laba Rugi di neraca lajur.</p><p><br /></p><p><br /></p><p><br /></p><p><br /></p><p><br /></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-37448105301298023192020-10-12T19:20:00.002-07:002022-01-15T17:34:22.926-08:00SOAL LATIHAN MANUFAKTUR<p> </p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL
1<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">PT
KHARISMA berusaha dalam bidang garmen, produksi berdasarkan pesanan. Bulan
April 2019 PT KHARISMA mendapatkan pesanan dari Toko Oke untuk 200 jaket
seharga Rp 750.000 per unit, dan dari Toko Brother berupa wearpack 300 unit
dengan harga Rp 800.000 per unit.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">April <span style="mso-tab-count: 1;"> </span>2<span style="mso-tab-count: 1;"> </span>Dibeli bahan baku Rp 90.000.000 dan bahan
penolong Rp 35.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>5<span style="mso-tab-count: 1;"> </span>Bahan baku yang terpakai untuk pesanan Toko
Oke Rp 40.000.000,- bahan penolong <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>Rp
20.000.000,-. Sedangkan untuk Toko Brother dipakai bahan baku Rp 32.000.000,- <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>dan
bahan penolong Rp 12.500.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>10<span style="mso-tab-count: 1;"> </span>Biaya Tenaga Kerja yang dianggarkan sbb:<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Upah langsung untuk jaket 200 jam @ Rp 5.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Upah langsung untuk wearpack 160 jam @ Rp 5.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Gaji karyawan administrasi dan umum Rp 8.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Gaji karyawan bagian pemasaran Rp 9.500.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>12
<span style="mso-tab-count: 1;"> </span>Dibayar biaya gaji dan upah<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>14<span style="mso-tab-count: 1;"> </span>BOP yang dibebankan kepada produk jaket dan
wearpack adalah 120% dari BTKL.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>17<span style="mso-tab-count: 1;"> </span>Data dari bagian pemeliharaan :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya depresiasi mesin <span style="mso-tab-count: 1;"> </span>Rp 2.500.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya depresiasi edung pabrik<span style="mso-tab-count: 2;"> </span>6.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya pemeliharaan mesin<span style="mso-tab-count: 2;"> </span>4.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya pemeliharaan gedung<span style="mso-tab-count: 2;"> </span>7.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>18<span style="mso-tab-count: 1;"> </span>Mencatat harga
pokok produk jaket dan wearpack<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>20<span style="mso-tab-count: 1;"> </span>Mencatat harga
pokok penjualan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>22<span style="mso-tab-count: 1;"> </span>Mencatat
penerimaan penjualan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">DIMINTA : Buatlah Jurnal Umum
dari transaksi-transaksi di atas.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span><br clear="all" style="break-before: page; page-break-before: always;" />
<b style="mso-bidi-font-weight: normal;">SOAL 2<o:p></o:p></b></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">PT
RAYA berusaha dalam bidang garmen, produksi berdasarkan pesanan. Bulan Mei 2019
PT Raya mendapatkan pesanan dari Toko Asa untuk 500 kaos seharga Rp 30.000 per
unit, dan dari Toko Bina berupa PDL 200 unit dengan harga Rp 90.000 per unit.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Mei <span style="mso-tab-count: 1;"> </span>1<span style="mso-tab-count: 1;"> </span>Dibeli bahan baku Rp 8.000.000 dan bahan
penolong Rp 4.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>2<span style="mso-tab-count: 1;"> </span>Bahan baku yang terpakai untuk pesanan kaos
Rp 4.000.000,- bahan penolong <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>Rp
200.000,-. Sedangkan untuk PDL dipakai bahan baku Rp 3.000.000,- <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>dan
bahan penolong Rp 150.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>3<span style="mso-tab-count: 1;"> </span>Biaya Tenaga Kerja yang dianggarkan sbb:<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Upah langsung untuk kaos 100 jam @ Rp 5.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Upah langsung untuk PDL 150 jam @ Rp 5.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Gaji karyawan administrasi dan umum Rp 1.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>-
Gaji karyawan bagian pemasaran Rp 1.500.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>4
<span style="mso-tab-count: 1;"> </span>Dibayar biaya gaji dan upah<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>5<span style="mso-tab-count: 1;"> </span>BOP yang dibebankan kepada produk kaos dan PDL
adalah 110% dari BTKL.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>6<span style="mso-tab-count: 1;"> </span>Data dari bagian pemeliharaan :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya depresiasi mesin <span style="mso-tab-count: 1;"> </span>Rp 200.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya depresiasi gedung pabrik<span style="mso-tab-count: 2;"> </span>300.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>- Biaya
pemeliharaan mesin<span style="mso-tab-count: 2;"> </span>500.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>- Biaya pemeliharaan gedung<span style="mso-tab-count: 2;"> </span>700.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>7<span style="mso-tab-count: 1;"> </span>Mencatat harga
pokok produk kaos dan PDL<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>8<span style="mso-tab-count: 1;"> </span>Mencatat harga
pokok penjualan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>9<span style="mso-tab-count: 1;"> </span>Mencatat
penerimaan penjualan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 35.45pt 2.0cm 241.0pt 9.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">DIMINTA :
Buatlah Jurnal Umum dari transaksi-transaksi di atas.<br clear="all" style="break-before: page; page-break-before: always;" />
<b style="mso-bidi-font-weight: normal;">SOAL<span style="mso-spacerun: yes;">
</span>3<o:p></o:p></b></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Berikut adalah
neraca saldo PD RAWIKARA pada tanggal 1 Desember 2018.<o:p></o:p></span></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PD RAWIKARA<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">NERACA SALDO<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PER 1 DESEMBER 2018</span></b><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 604px;">
<tbody><tr style="height: 15.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background: rgb(216, 228, 188); border: 1pt solid windowtext; height: 15.6pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CODE<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ACCOUNT<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DEBT
<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CREDIT<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.320.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accounts Receivable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15.750.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Allowance for Doubful Debt<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.320.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prepaid Insurance<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.100.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1150<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prepaid Rent<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">52.300.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1160<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merchandise Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.800.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1170<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supplies<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.545.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1180<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Raw Material Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.859.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1190<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Processed Goods Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.000.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1200<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Buildings<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">234.000.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1210<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Buildings<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">22.000.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 12;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1220<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Machines <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">92.000.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 13;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1230<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Machines<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">18.000.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 14;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1240<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Equipment<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">142.650.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 15;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1250<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Equipment<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">42.780.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 16;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accounts Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">53.780.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 17;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Expense Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 18;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Income Tax Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 19;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2210<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank Loan<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">121.500.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 20;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Shares<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">351.000.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 21;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Retained Earning<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">95.700.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 22;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sales<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">105.340.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 23;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sales Returns<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.420.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 24;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost of Goods Sold<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">63.616.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 25;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Freight Paid<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.470.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 26;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Purchases Discount<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.260.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 27;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Purchases of Raw Materials<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">24.680.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 28;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Advertising Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">22.450.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 29;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Telephone & Electricity Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.400.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 30;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supplies Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.160.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 31;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bad Debt Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.560.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 32;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6150<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depreciation Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.410.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 33;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6160<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Insurance Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.890.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 34;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6170<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rent Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">12.430.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 35;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6180<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wages <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.470.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 36;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6190<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Administation Division Salaries<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15.600.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 37;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6191<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Marketing Division Salaries<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.800.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 38; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 215pt;" valign="bottom" width="287">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Total<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">812.680.000<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">812.680.000<o:p></o:p></span></b></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Transaksi yang
terjadi selama bulan Desember 2018 adalah sebagai berikut :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Des <span style="mso-tab-count: 1;"> </span>2<span style="mso-tab-count: 1;"> </span>Pembelian
bahan baku Rp 5.750.000,- secara kredit<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>5<span style="mso-tab-count: 1;"> </span>Dipakai
bahan baku untuk produksi senilai Rp 11.800.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>7<span style="mso-tab-count: 1;"> </span>Perhitungan<span style="mso-tab-count: 1;"> </span>Biaya tenaga kerja langsung <span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>4.200.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 4;"> </span>Biaya
gaji bagian administrasi <span style="mso-tab-count: 1;"> </span>Rp <span style="mso-tab-count: 1;"> </span>4.900.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 4;"> </span>Biaya
gaji bagian pemasaran<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span>4.630.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>9<span style="mso-tab-count: 1;"> </span>Dibayar
biaya gaji dan upah<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>11<span style="mso-tab-count: 1;"> </span>Dihitung
pembebanan Biaya Overhead Pabrik 120% dari BTKL<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>13<span style="mso-tab-count: 1;"> </span>Perhitungan
depresiasi gedung, mesin, dan peralatan 5% dari harga perolehan <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 36pt; text-indent: 36pt;"><span style="font-family: "Footlight MT Light","serif";">tanpa nilai residu<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>15<span style="mso-tab-count: 1;"> </span>Perhitungan
persediaan produk jadi<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>16<span style="mso-tab-count: 1;"> </span>Perhitungan
harga pokok produk jadi<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>17 <span style="mso-tab-count: 1;"> </span>Diterima
hasil penjualan sebesar Rp 42.000.000,- secara tunai<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 5;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Diminta :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo3; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Buatlah Jurnal Umum<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo3; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Posting
ke Buku Besar<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo3; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Neraca
Saldo<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 2.0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="break-before: page; mso-special-character: line-break; page-break-before: always;" />
</span>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL 4<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">PT
Aryaguna berusaha dalam bidang percetakan. Dalam bulan September 2017, mendapat
pesanan No. 202 berupa cetakan pamflet dari PD Baswara sebanyak 20.000 lembar
dengan harga jual Rp 1.200,- per lembar, dan pesanan No. 203 dari PD Caya
berupa booklet sebanyak 1.500 lembar dengan harga jual Rp 4.800 per buku. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Berikut
adalah kegiatan produksi untuk memenuhi pesanan tersebut.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Sept
<span style="mso-tab-count: 1;"> </span>3<span style="mso-tab-count: 1;"> </span>Perusahaan
membeli bahan baku dan bahan penolong berikut :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Bahan
Baku :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Kertas
Artpaper <span style="mso-tab-count: 1;"> </span>80 rim @ Rp 45.000<span style="mso-tab-count: 1;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Karton
Artpaper<span style="mso-tab-count: 1;"> </span>30 rim @ Rp 65.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span>Bahan Penolong :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Tinta Jenis
A<span style="mso-tab-count: 2;"> </span>5 kg @ Rp 100.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Tinta Jenis
B<span style="mso-tab-count: 2;"> </span>2 kg @ Rp 90.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Sept<span style="mso-tab-count: 1;"> </span>4<span style="mso-tab-count: 1;"> </span>Pesanan
mulai diproses, bahan baku yang dipakai adalah :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; text-align: justify; text-indent: 36pt;"><span style="font-family: "Footlight MT Light","serif";">No
202 dipakai 50 rim kertas artpaper, bahan penolong yang dipakai <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 108pt; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">adalah tinta Jenis A 3 kg<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 108pt; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">No 203 dipakai 30 rim kertas
artpaper dan 30 rim karton artpaper, bahan penolong yang dipakai adalah tinta
jenis B sebanyak 1 kg<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Sept
<span style="mso-tab-count: 1;"> </span>7<span style="mso-tab-count: 1;"> </span>Biaya
tenaga kerja yang dikeluarkan bagian produksi adalah<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Upah
langsung 1.475 jam @ Rp 4.000 <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; text-align: justify; text-indent: 36pt;"><span style="font-family: "Footlight MT Light","serif";">(untuk
No 202 : 850 jam, untuk No 203 : 625 jam)<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Upah tidak
langsung <span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>900.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Gaji
karyawan administrasi dan umum<span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;"> </span>4.000.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Gaji
karyawan bagian pemasaran<span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;"> </span>7.500.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Sept<span style="mso-tab-count: 1;"> </span>8<span style="mso-tab-count: 1;"> </span>BOP
dibebankan 150% dari BTKL<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Sept
<span style="mso-tab-count: 1;"> </span>9<span style="mso-tab-count: 1;"> </span>Biaya
lain yang dikeluarkan perusahaan adalah :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Biaya
depresiasi mesin<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>Rp <span style="mso-tab-count: 1;"> </span>1.500.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Biaya
depresiasi gedung pabrik<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>2.000.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Biaya
asuransi gedung pabrik dan mesin<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>700.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Biaya
pemeliharaan mesin<span style="mso-tab-count: 3;"> </span>1.000.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 3;"> </span>Biaya
pemeliharaan gedung<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>500.000<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Sept
<span style="mso-tab-count: 1;"> </span>10<span style="mso-tab-count: 1;"> </span>Pesanan
202 sudah jadi<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Footlight MT Light","serif";">Diminta
buatlah jurnal:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pembelian
bahan baku secara kredit <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pembelian bahan penolong
secara kredit<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pemakaian bahan baku dalam
produksi <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pemakaian bahan penolong dalam
produksi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">5.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan pembebanan gaji <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">6.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan distribusi tenaga
kerja<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">7.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan BOP dibebankan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">8.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan BOP sesungguhnya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">9.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan penutupan<span style="mso-spacerun: yes;"> </span>BOP yang dibebankan ke BOP sesungguhnya<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">10.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan selisih BOP<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">11.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan Harga Pokok Produk
Jadi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">12.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan Harga Pokok Produk
dalam proses<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">13.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan harga pokok
penjualan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">14.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Pencatatan penjualan <br clear="all" style="break-before: page; mso-special-character: line-break; page-break-before: always;" />
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL<span style="mso-spacerun: yes;"> </span>5<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt;"><span style="font-family: "Footlight MT Light","serif";">Berikut adalah Neraca Saldo
Merida Plans Inc pada 31 Desember 2007 :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Penjualan<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span>457.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Bahan Baku<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>20.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Barang Dalam Proses<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;">
</span>30.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Barang Jadi<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>15.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Pembelian Bahan Baku<span style="mso-tab-count: 2;"> </span>200.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya Tenaga Kerja Langsung<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>98.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Tenaga Kerja Tidak Langsung<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>63.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Tenaga listrik<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>3.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Utilitas lainnya <span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>1.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Penyusutan pabrik dan mesin-mesin<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>9.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Asuransi pabrik<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>2.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya Penjualan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>15.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya umum<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>12.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";">Persediaan akhir, menurut
perhitungan secara fisik pada tanggal 31 Desember 2007 adalah :<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Bahan Baku<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>32.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Barang Dalam Proses<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>36.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Barang Jadi<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>21.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 18pt; tab-stops: 42.55pt 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";">Diminta :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; margin-left: 60.75pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 60.75pt; mso-add-space: auto; mso-list: l2 level1 lfo8; tab-stops: 42.55pt 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Buatlah Laporan Beban Pokok
Produksi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; margin-left: 60.75pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 60.75pt; mso-add-space: auto; mso-list: l2 level1 lfo8; tab-stops: 42.55pt 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Buatlah Laporan Laba Rugi<o:p></o:p></span></p>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="break-before: page; mso-special-character: line-break; page-break-before: always;" />
</span></b>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL<span style="mso-spacerun: yes;"> </span>6<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Berikut adalah
neraca saldo yang telah disesuaikan dari PT ALGHONI pada tanggal 31 Maret 2017.<o:p></o:p></span></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PT ALGHONI<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">NERACA SALDO<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PERIODE MARET 2017</span></b><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 536px;">
<tbody><tr style="height: 15pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NAMA
AKUN</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-left: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-left: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">K</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kas</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 11.000.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Piutang Usaha</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp <span style="mso-spacerun: yes;"> </span>6.200.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan Bahan Baku</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 13.900.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan Barang Dalam Proses</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp<span style="mso-spacerun: yes;"> </span>12.000.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan Barang Jadi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 7.400.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bangunan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 250.000.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akumulasi Depresiasi - Bangunan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 3.000.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mesin & Peralatan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 88.000.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akumulasi Depresiasi - Mesin &
Peralatan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 2.200.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Paten</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 800.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hutang Usaha</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 8.900.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 12;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Modal Saham</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 352.550.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 13;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penjualan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 68.300.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 14;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembelian Bahan Baku<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp<span style="mso-spacerun: yes;">
</span>30.450.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 15;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270"></td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">-</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 16;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 15pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya Penjualan dan Administrasi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 15.200.000</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 15pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133"></td>
</tr>
<tr style="height: 17.25pt; mso-yfti-irow: 17; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: 1pt solid black; height: 17.25pt; padding: 0cm 5.4pt; width: 202.45pt;" width="270">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Total</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 17.25pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><u><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 434.950.000</span></u><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid black; border-left: none; border-right: 1pt solid black; border-top: none; height: 17.25pt; padding: 0cm 5.4pt; width: 99.85pt;" width="133">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><u><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Rp 434.950.000</span></u><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Data tambahan :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Persediaan Bahan baku akhir perioden
sejumlah Rp 8.450.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Biaya
tenaga kerja langsung berjumlah Rp 17.300.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Biaya
Overhead Pabrik sebagai berikut :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";">Bahan
baku tidak langsung<span style="mso-tab-count: 1;"> </span>Rp 1.600.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";">Tenaga
kerja tidak langsung<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>4.500.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";">Depresiasi
bangunan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>2.500.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";">Depresiasi
mesin dan peralatan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>3.000.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; margin: 0cm 0cm 0cm 72pt; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";">Ultilitas-air
dan telepon<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>3.200.000<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Persediaan
barang dalam proses Rp 7.500.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">5.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Persediaan barang jadi Rp
29.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Buatlah Laporan
Harga Pokok Produksi<span style="mso-spacerun: yes;"> </span>dan Laporan laba
Rugi PT ALGHONI.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="break-before: page; page-break-before: always;" />
</span>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL<span style="mso-spacerun: yes;"> </span>7<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Data di bawah
ini adalah data Aji Jaya Company per 31 Desember 2008.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Penjualan<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span>498.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Retur Penjualan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>10.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Potongan Penjualan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>3.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Bahan Baku awal<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>47.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Bahan Baku akhir<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>41.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Barang Dalam Proses awal<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>28.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Barang Dalam Proses akhir<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;">
</span>21.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Barang Jadi awal<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>80.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan Barang Jadi akhir <span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>81.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya Overhead Pabrik<span style="mso-tab-count: 2;"> </span>100.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya Tenaga Kerja Langsung<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>55.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Pembelian Bahan Baku<span style="mso-tab-count: 2;"> </span>118.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Pendapatan Jasa<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>21.000.000,-.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya Penjualan<span style="mso-tab-count: 2;"> </span>146. 000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya Umum & administrasi<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>49.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";">Diminta
:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo9; tab-stops: 1.0cm 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Buatlah Laporan Beban Pokok
Produksi <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo9; tab-stops: 1.0cm 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Buatlah Laporan Laba Rugi<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 2;"> </span><o:p></o:p></span></p>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="break-before: page; mso-special-character: line-break; page-break-before: always;" />
</span></b>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL<span style="mso-spacerun: yes;"> </span>8<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Buku besar Amin
Corporation untuk tahun yang berakhir 31 Desember 2009 menunjukkan perkiraan
dan saldo berikut ini:<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>9.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Surat Berharga<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>34.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Piutang<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>15.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Cadangan kerugian piutang<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>1.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan bahan baku<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>20.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan barang dalam proses<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>15.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan barang jadi<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>18.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Asuransi dibayar dimuka<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>2.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Investasi jangka panjang<span style="mso-tab-count: 2;"> </span>100.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Pabrik dan mesin-mesin<span style="mso-tab-count: 2;"> </span>300.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Cadangan penghapusan<span style="mso-tab-count: 2;"> </span>100.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Utang dagang<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>31.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Utang biaya<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>8.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Utang pajak pendapatan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>2.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Obligasi<span style="mso-tab-count: 2;"> </span>130.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Wesel bayar jangka panjang<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>90.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Saham biasa<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>60.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Laba yang ditahan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>25.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Dividen<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>5.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Penjualan<span style="mso-tab-count: 2;"> </span>390.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Retur penjualan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>11.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Potongan penjualan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>4.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Pendapatan sewa<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>40.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Pembelian bahan baku<span style="mso-tab-count: 2;"> </span>150.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya tenaga kerja langsung<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>45.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya overhead pabrik<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>31.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya penjualan<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>30.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Biaya administrasi & umum<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>88.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";">Penghitungan
fisik atas persediaan menunjukkan bahwa pada tanggal 31 Desember 2009 terdapat
saldo:<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan bahan baku<span style="mso-tab-count: 1;"> </span>Rp<span style="mso-tab-count: 1;"> </span>12.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan barang jadi<span style="mso-tab-count: 2;"> </span>60.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span>Persediaan barang dalam proses<span style="mso-tab-count: 2;"> </span>50.000.000,-<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";">Selama
tahun tersebut ada 20.000 saham biasa yang beredar.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";">Diminta
:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 1.0cm 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Laporan Beban Pokok Produksi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 1.0cm 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Laporan Laba Rugi<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; tab-stops: 1.0cm 8.0cm 9.0cm; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Neraca(Saldo laba yang ditahan
harus dihitung dengan menambahkan saldo awal dengan laba bersih dan dikurangi
dengan deviden yang dibayarkan).<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><span style="mso-spacerun: yes;"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; tab-stops: 1.0cm 8.0cm 9.0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="break-before: page; mso-special-character: line-break; page-break-before: always;" />
</span></b>
<p class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL<span style="mso-spacerun: yes;"> </span>9<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Berikut adalah
neraca saldo PD RAWIKARA pada tanggal 31 Desember 2018.<o:p></o:p></span></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PD RAWIKARA<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">NERACA SALDO<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PER 31 DESEMBER 2018</span></b><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 675px;">
<tbody><tr style="height: 15.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background: rgb(216, 228, 188); border: 1pt solid windowtext; height: 15.6pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CODE<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ACCOUNT<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DEBT
<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CREDIT<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">36.590.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accounts Receivable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.570.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Allowance for Doubful Debt<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.320.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prepaid Insurance<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.100.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1150<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prepaid Rent<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">52.300.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1160<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merchandise Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.800.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1170<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supplies<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.545.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1180<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Raw Material Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.809.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1190<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Processed Goods Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.000.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1200<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Buildings<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">234.000.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1210<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Buildings<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">33.700.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 12;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1220<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Machines <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">92.000.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 13;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1230<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Machines<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">22.600.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 14;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1240<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Equipment<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">142.650.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 15;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1250<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Equipment<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">49.912.500<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 16;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accounts Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">59.530.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 17;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Expense Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 18;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Income Tax Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 19;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2210<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank Loan<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">121.500.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 20;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Shares<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">351.000.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 21;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Retained Earning<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">95.700.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 22;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sales<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">147.340.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 23;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sales Returns<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.420.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 24;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost of Goods Sold<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">84.656.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 25;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Freight Paid<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.470.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 26;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Purchases Discount<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.260.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 27;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Purchases of Raw Materials<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">24.680.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 28;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Advertising Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">22.450.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 29;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Telephone & Electricity Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.400.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 30;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supplies Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.160.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 31;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bad Debt Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.560.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 32;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6150<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depreciation Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">37.982.500 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 33;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6160<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Insurance Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.890.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 34;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6170<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rent Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">12.430.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 35;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6180<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wages <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.470.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 36;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6190<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Administation Division Salaries<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">20.500.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 37;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6191<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Marketing Division Salaries<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">19.430.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 38; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Total<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">883.862.500<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">883.862.500<o:p></o:p></span></b></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Data tambahan
untuk jurnal penyesuaian :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Perhitungan persediaan bahan
baku akhir Desember<span style="mso-spacerun: yes;"> </span>2018 Rp 650.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Persediaan
barang dalam proses Rp 8.500.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Persediaan
barang jadi Rp 25.000.000,-<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Sewa
dibayar dimuka untuk 10 bulan, dibayarkan pada 1 Juli 2019<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo5; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">5.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Biaya asuransi untuk 5 bulan,
dibayarkan pada 1 November 2019<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Diminta :<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Jurnal Penyesuaian<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Neraca
Saldo setelah penyesuaian<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Neraca
Lajur 12 kolom<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">4.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Laporan
Harga Pokok Produksi <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">5.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Laporan
Laba Rugi <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">6.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Laporan
Laba Ditahan<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo4; text-indent: -18pt;"><!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light";"><span style="mso-list: Ignore;">7.<span style="font: 7pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif";">Neraca<o:p></o:p></span></p>
<span style="font-family: "Footlight MT Light","serif"; font-size: 11pt; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="break-before: page; mso-special-character: line-break; page-break-before: always;" />
</span>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">SOAL<span style="mso-spacerun: yes;"> </span>10<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";">Berikut adalah
neraca saldo PD BIWADA pada tanggal 31 Desember 2017.<o:p></o:p></span></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PD BIWADA<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">NERACA SALDO<o:p></o:p></span></b></p>
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Footlight MT Light","serif";">PER 31 DESEMBER 2017</span></b><span style="font-family: "Footlight MT Light","serif";"><o:p></o:p></span></p>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 675px;">
<tbody><tr style="height: 15.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background: rgb(216, 228, 188); border: 1pt solid windowtext; height: 15.6pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CODE<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ACCOUNT<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DEBT
<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="background: rgb(216, 228, 188); border-left: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CREDIT<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">36.590.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accounts Receivable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.570.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Allowance for Doubful Debt<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.320.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prepaid Insurance<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.100.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1150<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prepaid Rent<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">52.300.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1160<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merchandise Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.800.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1170<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supplies<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.545.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1180<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Raw Material Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.809.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1190<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Processed Goods Inventory<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.000.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1200<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Buildings<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">234.000.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1210<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Buildings<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">33.700.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 12;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1220<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Machines <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">92.000.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 13;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1230<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Machines<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">22.600.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 14;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1240<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Equipment<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">142.650.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 15;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1250<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accumulated Depreciation of Equipment<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">49.912.500<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 16;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accounts Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">59.530.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 17;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Expense Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 18;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Income Tax Payable<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 19;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2210<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank Loan<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">121.500.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 20;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Shares<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">351.000.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 21;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Retained Earning<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">95.700.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 22;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sales<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">147.340.000<o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 23;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sales Returns<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.420.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 24;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost of Goods Sold<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">84.656.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 25;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Freight Paid<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.470.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 26;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Purchases Discount<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.260.000 <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 27;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Purchases of Raw Materials<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">24.680.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 28;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6110<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Advertising Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">22.450.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 29;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6120<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Telephone & Electricity Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16.400.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 30;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6130<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supplies Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.160.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 31;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6140<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bad Debt Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.560.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 32;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6150<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depreciation Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">37.982.500 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 33;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6160<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Insurance Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14.890.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 34;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6170<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rent Expenses<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">12.430.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 35;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6180<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wages <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.470.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 36;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6190<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Administation Division Salaries<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="font-family: "Footlight MT Light","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">20.500.000 <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 37;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6191<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Marketing Division Salaries<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">19.430.000<o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 38; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: 1pt solid windowtext; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 48pt;" valign="bottom" width="64">
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 268pt;" valign="bottom" width="357">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Total<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">883.862.500<o:p></o:p></span></b></p>
</td>
<td nowrap="" style="border-bottom: 1pt solid windowtext; border-left: none; border-right: 1pt solid windowtext; border-top: none; height: 15.6pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 95pt;" valign="bottom" width="127">
<p align="right" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: right;"><b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 12pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">883.862.500<o:p></o:p></span></b></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="line-height: normal; margin-bottom: 0cm; mso-add-space: auto;"><span style="font-family: "Footlight MT Light","serif";"><o:p> </o:p></span></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-88694689618098131142020-10-11T20:42:00.003-07:002022-01-15T17:54:41.980-08:00WESEL <p> </p><p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 16.0pt;">WESEL<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Istilah kata “wesel” berdasarkan dengan Bahasa
(etimologi) adalah dari istilah bahasa Belanda <i>“Weslee”</i> yang
artinya juga “wesel”. Dan didalam Bahasa Inggris disebut dengan sebutan <i>“Bill
of exchange”</i> .<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam Kitab Undang-Undang Hukum Dagang (KUHD)</span></b><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dijelaskan bahwa “Surat yang memuat kata wesel
yang diterbitkan dengan tanggal dan tempat tertentu yang mana penerbit
memerintahkan tanpa syarat kepada yang tersangkut untuk membayar sejumlah
uang kepada pemegang atau penggantinya pada tanggal dan waktu yang telah
ditentukan.”<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian menurut KBBI</span></b><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah “surat pos untuk mengirimkan uang; surat
pembayaran yang dapat diuangkan ke bank oleh pemegangnya.”<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Syarat-syarat dalam penggunaannya adalah sebagai
berikut:<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Nama pembayar / daya tarik / betrolene / drawee<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Tanggal pembayaran<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Penentuan tempat pembayaran dilakukan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Kata “Surat Wesel” terkandung dalam teks dan
ditulis dalam bahasa yang digunakan untuk menulis hal tersebut.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Adanya perintah tanpa syarat dalam membayar
sejumlah uang tertentu.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Nama orang atau orang yang kepadanya, atau pihak
lain yang dirujuk olehnya, pembayaran harus dilakukan<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. Tanggal dan tempat uang kertas ditarik /
diterbitkan.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8. Tanda tangan penerbit.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-family: "Avenir LT W01_45 Book1475508","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Syarat-syarat yang disebutkan diatas tersebut selalu
tercantum dalam surat ini dan dinyatakan tidak valid jika syarat tersebut tidak
terpenuhi dari salah satu kondisi catatan.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Sederhananya wesel adalah perjanjian pembayaran
utang secara tertulis.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Wesel Tagih adalah bagi penerima wesel, yaitu
piutang dengan perjanjian.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Wesel bayar adalah bagi penerbiat atau pembuat
wesel, yaitu janji tertulis untuk emmbayar utang.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Wesel ada 2 macam, yaitu wesel berbunga dan wesel
tidak berbunga.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Wesel berbunga biasanya diberikan jika waktu jatuh
tempo lebih dari 30 hari, berkaitan dengan penurunan nilai uang atau inflasi.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Contoh :<o:p></o:p></p>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #D9D9D9; border: solid windowtext 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.4pt;" width="111">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">TANGGAL<o:p></o:p></span></b></p>
</td>
<td style="background: #D9D9D9; border-left: none; border: solid windowtext 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" width="361">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">TRANSAKSI<o:p></o:p></span></b></p>
</td>
<td style="background: #D9D9D9; border-left: none; border: solid windowtext 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" width="236">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">PENCATATAN PT ARJUNA<o:p></o:p></span></b></p>
</td>
<td style="background: #D9D9D9; border-left: none; border: solid windowtext 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" width="236">
<p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">PENCATATAN TOKO BIMA<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.4pt;" valign="top" width="111">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">15 Maret 2018<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">PT Arjuna menjual barang dagang kepada Toko Bima
secara kredit dengan syarat 2/10, n/45<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Piutang Dagang<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Penjualan<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Pembelian<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Hutang Dagang<o:p></o:p></p>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.4pt;" valign="top" width="111">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">5 Mei 2018<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Toko Bima mengeluarkan wesel dengan tempo 90 hari
dengan bunga 5%<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Wesel Tagih<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Piutang Dagang<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Hutang Dagang<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Wesel bayar<o:p></o:p></p>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.4pt;" valign="top" width="111">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">4 Agustus 2018<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 270.9pt;" valign="top" width="361">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Toko Bima melunasi utangnya<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Kas<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Wesel Tagih<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Pendapatan Bunga<o:p></o:p></p>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Wesel Bayar<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(D) Beban bunga<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">(K) Kas<o:p></o:p></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="mso-tab-count: 1;"> </span><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="background: yellow; mso-highlight: yellow;">Perhitungan
jumlah hari</span><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Mei <span style="mso-spacerun: yes;"> </span>31 – 5<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>= <span style="mso-tab-count: 1;"> </span>26 hari<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Juni <span style="mso-tab-count: 2;"> </span>30
hari<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Juli <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>31 hari<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Agustus<span style="mso-tab-count: 2;"> </span><u><span style="mso-spacerun: yes;"> </span>3 hari </u>+<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="mso-tab-count: 2;"> </span>90
hari<span style="mso-spacerun: yes;"> </span>maka jatuh tempo tanggal 4 Agustus
2018<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="background: yellow; mso-highlight: yellow;">Perhitungan
bunga :</span><o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Bunga <span style="mso-tab-count: 1;"> </span>= <span style="mso-spacerun: yes;"> </span>5/100 x 90/360 x 5.000.000 <o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">=<span style="mso-spacerun: yes;"> </span>62.500<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">SOAL WESEL 1<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">Berikut adalah transaksi antara PT Cagar dan Toko
Dinar.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">10 April 2019<span style="mso-tab-count: 1;"> </span>PT
Cagar menjual barang dagang kepada Toko Dinar sebesar Rp 6.000.000 dengan
syarat 2/10, n/30.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">25 Mei 2019<span style="mso-tab-count: 1;"> </span>Toko
Dinar mengeluarkan wesel dengan tempo 60 hari bunga 5%.<o:p></o:p></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">25 Juli 2019 <span style="mso-tab-count: 1;"> </span>Toko
Dinar melunasi utangnya.<o:p></o:p></p>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-23431040712259033502020-07-26T20:13:00.008-07:002022-02-08T20:32:16.724-08:00Soal Latihan Perusahaan Dagang <br />
<h1 style="text-align: left;"><span style="color: #2b00fe; font-family: "Times New Roman","serif"; font-size: x-large; mso-no-proof: yes;"><b>SOAL LATIHAN SIKLUS AKUNTANSI PERUSAHAAN DAGANG</b></span></h1><div class="MsoNormal"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><br /></span></div><div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><b style="background-color: #3d85c6;">SOAL 1</b><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Transaksi di Perusahaan Dagang <span style="mso-spacerun: yes;"> ASKARA</span> selama bulan Maret 2019 adalah
sebagai berikut.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 2<span style="mso-spacerun: yes;"> </span>Membeli
barang dari PT Umar sebesar Rp 500.000,00 dengan syarat 3/10, n/30<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 4<span style="mso-spacerun: yes;">
</span>Mengembalikan sebagian barang yang dibeli dari PT Umar karena rusak
sebesar <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-spacerun: yes;"> </span>Rp 50.000,00<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 10<span style="mso-spacerun: yes;"> </span>Membayar
utang kepada PT Umar atas transaksi 2 Maret.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 12<span style="mso-spacerun: yes;"> </span>Dibeli
perlengkapan kantor dari Toko Mirna seharga Rp 100.000,00 tunai.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 15<span style="mso-spacerun: yes;"> </span>Dijual
barang kepada Toko Iskandar sebesar Rp 300.000,00 dengan syarat 2/10, n/30.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 16<span style="mso-spacerun: yes;"> </span>Dibayar
biaya iklan sebesar Rp 90.000,00<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 18<span style="mso-spacerun: yes;"> </span>Dibayar
sewa ruangan untuk bulan Maret 2008 sebesar Rp 300.000,00<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 20<span style="mso-spacerun: yes;"> </span>Dibeli
barang dari PT Muhib sebesar Rp 750.000,00 dengan syarat 3/10, n/30<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 23<span style="mso-spacerun: yes;"> </span>Diterima
pembayaran dari Toko Iskandar (transaksi tanggal 15 Maret)<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Maret 25<span style="mso-spacerun: yes;"> </span>Penjualan
tunai sebesar Rp 150.000,00<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Diminta :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">1.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Jurnal khusus dan jurnal umum <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">2.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Posting ke buku besar<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Dengan data saldo awal sebagai
berikut :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>750.000,-<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-tab-count: 1;"> </span>Perlengkapan<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;"> </span>350.000,-<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-tab-count: 1;"> </span>Peralatan<span style="mso-tab-count: 3;"> </span>Rp<span style="mso-spacerun: yes;"> </span>3.500.000,-<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-tab-count: 1;"> </span>Hutang
dagang<span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;"> </span>400.000,-<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-tab-count: 1;"> </span>Modal<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>4.200.000,-<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">3.<span style="font: 7pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-no-proof: yes;">Neraca Saldo<o:p></o:p></span></div>
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<br /></div><div class="MsoNormal"><br /></div><div class="MsoNormal"><span id="docs-internal-guid-5cc15774-7fff-8f20-f44e-57bda9df7caa"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: #3d85c6; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><b>SOAL 2</b></span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Pada Perusahaan Dagang BALAWAN, selama bulan Januari 2019 terjadi transaksi-transaksi sebagai berikut.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 2 Membeli barang dagang dari UD Abadi seharga Rp 1.500.000,00 dengan syarat </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> pembelian 2/15, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 7 Dijual barang dagangan kepada PT Melati dengan harga Rp 300.000,00 dengan syarat </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> pembayaran 2/10, n/30</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 8 Dijual tunai barang dagang dengan harga Rp 200.000,00</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 11 Dibayar sewa gudang Rp 50.000,00</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 14 Diterima kembali barang yang dijual tanggal 7 januari sebesar Rp 75.000,00 karena </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> rusak</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 15 Dibeli tunai barang dagang seharga Rp 230.000,00</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 17 Diterima kas dari penjualan kepada PT Melati untuk pembayaran faktur tertanggal </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> 7 Januari setelah dikurangi dengan potongan tunai.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 18 Dibayar beban angkut Rp 30.000,00 untuk pengangkutan barang tanggal 8 januari yang </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> lalu</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 20 Dijual dengan kredit barang dagang kepada Firma Husada Bandung Rp 400.000,00 </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> dengan syarat pembayaran 3/15, n/30</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 22 Dibeli tunai barang dagang seharga Rp 250.000,00</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 23 Dibayar beban iklan Rp 100.00,00 tunai</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jan 26 Diterima kas dari Firma Husada Bandung untuk pembayaran harga faktur tertanggal </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> 20 Januari setelah dikurangi dengan potongan tunai </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Diminta :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jurnal umum dan jurnal khusus</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Posting ke buku besar</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Dengan data saldo awal sebagai berikut :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kas</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 600.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perlengkapan</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 400.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Peralatan</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 5.000.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Hutang dagang</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 500.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span> </span><span> </span>Modal</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;">Rp 5.500.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; text-indent: 48px; white-space: pre-wrap;">3. Neraca Saldo</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; text-indent: 48px; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; text-indent: 48px; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: #3d85c6; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><b>SOAL 3</b></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><b id="docs-internal-guid-ae299693-7fff-c6ea-46fe-e72a0099bad6" style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Berikut ini adalah transaksi-transaksi yang terjadi pada bulan Agustus 2012 pada UD CUNDHAMANI:</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 1 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">dibeli barang dagang secara kredit dari PT Bintang seharga Rp 160.000.000,- dengan termin 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 2 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dijual barang dagang kepada Tn Tarigan senilai Rp 50.000.000,- dengan termin 1/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 4 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dijual barang dagang kepada Tn Bramantyo senilai Rp 80.000.000,- dengan termin 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 5 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dikembalikan barang yang dibeli pada tanggal 1 Agustus seharga Rp 20.000.000,- </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 8 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dibayar seluruh hutang kepada PT Bintang untuk pembelian barang dagang yang dilakukan pada 1 Agustus.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 9 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Diterima pengembalian barang dagang yang dibeli oleh Tn Bramantyo seharga Rp 10.000.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 11 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Diterima pembayaran secara penuh dari Tn Tarigan untuk barang dagang yang dijual pada 2 Agustus.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 12 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dibeli barang dagang dari Firma Mandala seharga Rp 6.000.000,- dengan termin 5/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 13 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Diterima pembayaran secara penuh dari Tn Bramantyo untuk penjualan barang dagang tanggal 4 Agustus.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 15 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dibeli perlengkapan kantor seharga Rp 90.000.000,- dengan termin 1/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 16 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dibayar biaya pengangkutan untuk pembelian barang dagang yang dilakukan 12 Agustus sebesar Rp 6.000.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 18 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dijual barang dagang kepada CV Tiara secara kredit seharga Rp 60.000.000,- dengan termin 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 20 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dijual barang dagang secara tunai seharga Rp 40.000.000,-</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; padding: 0pt 0pt 0pt 72pt; text-indent: -72pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Agustus 22 </span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Dibayar hutang kepada Firma Mandala untuk pembelian barang tanggal 12 Agustus.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><b style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Diminta :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Catatlah ke dalam </span><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><b>jurnal khusus</b></span><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"> dan jurnal umum </span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Posting ke </span><b><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">buku besar</span><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"> pembantu utang dan piutang</span></b></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;">Posting ke </span><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><b>buku besar</b></span><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"> d</span><span style="font-size: 12pt; white-space: pre-wrap;">engan data saldo awal sebagai berikut :</span></p><p dir="ltr" style="font-size: medium; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; white-space: normal;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Kas</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 3.250.000,-</span></p><p dir="ltr" style="font-size: medium; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; white-space: normal;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Perlengkapan</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 2.400.000,-</span></p><p dir="ltr" style="font-size: medium; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; white-space: normal;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Peralatan</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 7.500.000,-</span></p><p dir="ltr" style="font-size: medium; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; white-space: normal;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Hutang dagang</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp 4.700.000,-</span></p><p dir="ltr" style="font-size: medium; line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; white-space: normal;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"> Modal</span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;">Rp 8.450.000,</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><b>Neraca Saldo</b></span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><br /></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; text-indent: 36pt; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; text-indent: 36pt; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: #3d85c6; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;"><b>SOAL 4</b></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><b id="docs-internal-guid-b7f59cdc-7fff-2b64-102c-354803f41de8" style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">PD DANURDARA adalah Perusahaan dagang, dengan saldo akun per 1 Maret 2020 disajikan sebagai berikut :</span></p><div align="left" dir="ltr" style="margin-left: -5.4pt;"><table style="border-collapse: collapse; border: none;"><colgroup><col width="45"></col><col width="274"></col><col width="160"></col><col width="160"></col></colgroup><tbody><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Acc. No.</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Nama Perkiraan</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Debet (Rp)</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: middle;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: center;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 700; text-decoration: none; vertical-align: baseline; white-space: pre;">Kredit (Rp)</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">110</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Kas</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">201.200.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">112</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Piutang Usaha</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">51.300.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">115</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Persediaan Barang Dagang</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">20.800.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">116</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Asuransi dibayar dimuka</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">5.600.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">117</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Perlengkapan toko</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">3.800.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">123</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Peralatan toko</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">156.500.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">124</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Akumulasi penyusutan peralatan toko</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">18.900.000</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">210</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Utang usaha</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">32.200.000</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">211</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Utang gaji</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">-</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">310</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Modal Danurdara</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">185.100.000</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">311</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Prive </span>Danurdara</p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">45.000.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">410</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Penjualan</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">1.073.700.000</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">411</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Retur penjualan</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">30.900.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">412</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Potongan penjualan</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">19.800.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">510</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Pembelian</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">574.300.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">511</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Retur pembelian </span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">23.200.000</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">512</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Potongan pembelian</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">10.100.000</span></p></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">520</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban gaji penjualan</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">111.600.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">521</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban iklan</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">27.000.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">522</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban penjualan lain-lain</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">4.200.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">523</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban gaji kantor</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">60.700.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">524</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban sewa</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">27.900.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">525</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban administrasi lain-lain</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">2.600.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td></tr><tr style="height: 0pt;"><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><br /></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">JUMLAH</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">1.343.200.000</span></p></td><td style="border-bottom: solid #000000 0.5pt; border-color: rgb(0, 0, 0); border-left: solid #000000 0.5pt; border-right: solid #000000 0.5pt; border-style: solid; border-top: solid #000000 0.5pt; border-width: 0.5pt; overflow-wrap: break-word; overflow: hidden; padding: 0pt 5.4pt; vertical-align: top;"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-align: right;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">1.343.200.000</span></p></td></tr></tbody></table></div><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><b style="font-weight: normal;"><br /><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Transaksi PD Danurdara berikut ini terjadi selama bulan Maret : </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">1 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar sewa bulan Maret senilai Rp 2.400.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">3 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membeli barang secara kredit dari Herman dengan syarat 2/10, n/30, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">senilai Rp 21.600.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">4 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar ongkos kirim untuk pembelian tanggal 3 Maret senilai Rp </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">500.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">6 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menjual barang secara kredit kepada Handoko dengan syarat 2/10, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">n/30, senilai Rp 8.500.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">7 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menerima kas sebesar Rp 8.900.000 dari Farah atas pelunasan </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">piutang, tanpa diskon.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">10 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menjual barang secara tunai senilai Rp 27.200.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">13 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar barang yang dibeli tanggal 3 Maret, dikurangi diskon.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">14 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menerima barang yang diretur dari penjualan tanggal 6 maret senilai </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Rp 1.500.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">15 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar beban iklan untuk sisa setengah bulan maret senilai Rp </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">2.600.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">16 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menerima kas dari penjualan tanggal 6 maret, dikurangi retur </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">tanggal 14 maret dan diskon.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">18 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membeli barang secara tunai sebesar Rp 11.800.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">19 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar utang usaha kepada Barik sebesar Rp 9.000.000, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">tanpa diskon.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">20 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menjual barang secara kredit kepada Wildan dengan syarat 1/10, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">n/30, senilai Rp 22.300.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">21 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menerima kas sebesar Rp 17.600.000 dari Osman atas pelunasan </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">piutang, tanpa diskon.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">22 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membeli barang secara kredit dari Nyoman dengan syarat 1/10, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">n/30, senilai Rp 19.900.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="color: black; font-family: 'Times New Roman'; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre;">25 Maret</span><span style="color: black; font-family: 'Times New Roman'; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span"> </span></span><span style="color: black; font-family: 'Times New Roman'; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre;">Mengembalikan barang rusak yang telah dibeli tanggal 22 Maret </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">senilai Rp 2.000.000.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">27 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar gaji tenaga penjualan sebesar Rp 7.600.000, dan gaji </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">kantor sebesar Rp 4.800.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">28 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membeli persediaan toko secara tunai sebesar Rp 800.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">29 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menjual barang secara kredit kepada Wilson dengan syarat 2/10, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">n/30, senilai Rp 18.750.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">30 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Menerima kas dari penjualan tanggal 20 Maret, dikurangi diskon, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">31 Maret</span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Membayar untuk pembelian tanggal 22 Maret, dikurangi retur </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">tanggal 25 Maret dan diskon.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"><b style="font-weight: normal;"><br /></b></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Diminta :</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-left: 36pt; margin-top: 0pt; text-indent: 36pt;"></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Masukkan ke jurnal umum dan khusus untuk transaksi tersebut diatas</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Posting ke buku besar pembantu utang dan piutang</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Posting ke buku besar</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Buatlah Neraca saldo per 31 Maret 2020.</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Buat jurnal penyesuaian, dengan data sebagai berikut :</span></p></li><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Persediaan barang dagang akhir Rp 15.600.000,-</span></p></li><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Beban Iklan dibayar untuk 8 kali tayang, baru 6 kali ditayangkan.</span></p></li><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Sewa untuk 1 tahun, dibayar 3 Januari 2020.</span></p></li><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="white-space: pre-wrap;">Asuransi yang sudah kadaluarsa Rp 1.680.000</span></p></li></ol><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Buat kertas kerja</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Buatlah Laporan Keuangan Perusahaan Dagang</span></p></li><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Laporan Laba Rugi</span></p></li><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Laporan Perubahan Modal</span></p></li><li aria-level="2" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: lower-alpha; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Neraca</span></p></li></ol><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Buatlah Jurnal Penutup</span></p></li><li aria-level="1" dir="ltr" style="background-color: transparent; color: black; font-family: "Times New Roman"; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; list-style-type: decimal; text-decoration: none; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: transparent; color: black; font-family: 'Times New Roman'; font-size: 12pt; font-style: normal; font-variant: normal; font-weight: 400; text-decoration: none; vertical-align: baseline; white-space: pre;">Buatlah Jurnal Pembalik</span></p></li></ol><div><span style="white-space: pre-wrap;"><br /></span></div><div><span style="white-space: pre-wrap;"><br /></span></div><div><span id="docs-internal-guid-294729ee-7fff-ef53-43d7-2cb0bbad20c8"><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="background-color: #3d85c6; font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><b>SOAL 5</b></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><br /></span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Saga adalah seorang pengusaha UKM yang memiliki minimarket sekaligus grosir yang ia beri nama “ANTARNA MART”. Saga membentuk neraca awal per 31 Januari 2020. Dan setelah melakukan inventarisir maka dibuatkan perkiraan sebagai berikut :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Kas </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 34.521.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Bank </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 48.941.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Piutang Dagang </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 31.500.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Persediaan Barang Dagang </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 341.000.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Inventaris Toko </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 65.500.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Inventaris Kantor </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 25.000.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Gedung </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 75.000.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Tanah </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span> </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 125.000.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Utang Dagang </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 35.600.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Utang Bank </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 250.000.000</span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> Modal Usaha </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Rp. 460.862.000</span></p></li></ol><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Dari daftar saldo di atas, saldo piutang dagang tercatat kepada Firman, sedangkan saldo utang dagang tercatat kepada PT Bahana. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Dan berikut ini adalah transaksi Antarna Mart selama bulan Februari 2020.</span></p><br /><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 1 : Terjadi penjualan sebesar Rp. 35.550.000 di terima tunai </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 2 : Diterima pelunasan dari Firman atas penjualan bulan lalu sebesar Rp. 31.500.000 </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> tanpa potongan.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 3 : Penjualan Tunai Rp. 34.350.000.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 3 : Pembelian barang dagangan Rp 80.000.000 dari CV Dwi dengan syarat 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 4 : Penjualan sebesar Rp. 25.100.000 kepada Bramantyo dengan syarat 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 4 : Pembayaran utang kepada PT Bahana atas pembelian bulan lalu sebesar Rp. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> 35.600.000 tanpa potongan.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 5 : Penjualan tunai sebesar Rp. 44.850.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 5 : Pembelian barang dagang sebesar Rp. 65.000.000 dari CV Makmur, syarat 2/10, </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> </span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"><span class="Apple-tab-span" style="white-space: pre;"> </span></span><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> n/30</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 6 : Penjualan kepada Firman sebesar Rp 55.000.000, syarat 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 7 : Penjualan kepada Danang sebesar Rp. 35.500.000, dengan syarat 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 8 : Penjualan tunai sebesar Rp. 36.500.000</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 9 : Diterima kembali barang yang dijual tanggal 4, sebesar Rp 100.000.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 10 : Dikembalikan barang yang dibeli tanggal 5 karena rusak senilai Rp 500.000,.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 11 : Dibayar utang kepada CV Dwi atas pembelian tanggal 3.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 12 : Diterima pembayaran dari Bramantyo atas penjualan tanggal 4.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 13 : Diterima hasil penjualan sebesar Rp. 34.000.000 tunai </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 14 : Dibayar utang kepada CV Makmur atas pembelian tanggal 5.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 15 : Pembelian Barang sebesar Rp. 30.000.000 dari CV Dwi dengan syarat 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 17 : Pembelian barang dagangan sebesar Rp. 60.000.000 dari PT Bahana dengan syarat </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt; text-indent: 36pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;"> 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 18 : Penjualan Tunai sebesar Rp. 80.000.000 </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 19 : Pembelian tanah untuk Gudang sebesar Rp. 100.000.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 20 : Pembayaran utang kepada CV Dwi atas pembelian tanggal 15.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 21 : Bayar tagihan listrik Rp. 4.150.000 dan tagihan air sebesar Rp. 570.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 22 : Penjualan kepada Bramantyo sebesar Rp. 19.750.000 dengan syarat 2/10, n/30.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 23 : Penjualan tunai sebesar Rp. 15.450.000 ,.</span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 24 : Pembelian barang dagangan sebesar Rp. 18.000.000 dibayar tunai. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 25 : Bayar gaji karyawan 25.750.000. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Tgl 27 : Terima pembayaran dari Danang atas penjualan tanggal 7. </span></p><p dir="ltr" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Diminta :</span></p><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Neraca Awal </span></p></li><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Buatlah siklus akuntansi </span></p></li><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Jurnal umum dan jurnal khusus</span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Posting ke buku besar pembantu utang dan piutang</span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Posting ke buku besar </span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Neraca saldo</span></p></li></ol><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Buatlah Jurnal Penyesuaian dengan data per 31 Maret sebagai berikut:</span></p></li><ol style="margin-bottom: 0px; margin-top: 0px; padding-inline-start: 48px;"><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Persediaan barang dagang akhir sebesar Rp 220.000.000,-</span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Inventaris toko yang terpakai senilai Rp 41.500.000,-</span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Inventaris kantor yang terpakai Rp 12.000.000,-</span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Gedung disusutkan 5% pertahun.</span></p></li><li aria-level="2" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: lower-alpha; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Asuransi yang belum dibayar Rp 5.000.000,-</span></p></li></ol><li aria-level="1" dir="ltr" style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; list-style-type: decimal; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.2; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 12pt; font-variant-east-asian: normal; font-variant-numeric: normal; vertical-align: baseline; white-space: pre-wrap;">Buatlah kertas kerja, laporan keuangan, jurnal penutup dan jurnal pembalik.</span></p></li></ol></span></div></span></div>
Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-9482602532209837232020-07-26T19:43:00.002-07:002022-01-15T17:36:18.753-08:00Pencatatan Siklus Akuntansi Perusahaan Dagang<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">BAB I<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">TAHAP PENCATATAN
SIKLUS AKUNTANSI PERUSAHAAN DAGANG<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PERUSAHAAN
DAGANG<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Perusahaan
dagang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">adalah
perusahaan yang bergerak di bidang pembelian barang dagangan (produk jadi/<i>finished
goods</i>) dan menjualnya kembali tanpa mengubah bentuk dengan tujuan untuk
memperoleh keuntungan (laba). Sementara itu, yang dimaksud <span style="mso-bidi-font-weight: bold;">barang dagangan <i>(merchandise inventory</i>)
</span>adalah barang yang dibeli<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">perusahaan untuk dijual kembali.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adapun ciri-ciri atau karakteristik
perusahaan dagang diantaranya sebagai berikut.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1. Kegiatannya melakukan pembelian dan
penjualan barang dagangan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2. Pendapatannya berasal dari hasil
penjualan barang dagangan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3. Terdapat penghitungan harga pokok
penjualan, untuk menentukan besarnya laba atau rugi.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4. Beban operasionalnya terdiri atas
beban penjualan dan beban administrasi umum.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">SYARAT
PENYERAHAN DAN SYARAT PEMBAYARAN BARANG<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1. Syarat Penyerahan Barang<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Ada dua syarat yang dilakukan penjual untuk menyerahkan barang kepada
pembeli, yaitu:<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">a. <i>FOB (Free On Board) Shipping Point
</i>(franco gudang penjual) artinya beban angkut barang sejak dari gudang
penjual sampai dengan gudang pembeli menjadi tanggung jawab pembeli. Sehingga
syarat ini akan menimbulkan <span style="mso-bidi-font-weight: bold;">Beban
Angkut Pembelian (<i style="mso-bidi-font-style: normal;">Freight in</i>) </span>artinya
beban angkut yang timbul akibat pembelian barang dagangan dari penjual.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">b. <i>FOB (Free On Board) Distinationt
Point </i>(franco gudang pembeli) artinya beban angkut barang sejak dari gudang
penjual sampai dengan gudang pembeli menjadi tanggung jawab penjual. Sehingga
syarat ini akan menimbulkan <span style="mso-bidi-font-weight: bold;">Beban
Angkut Penjualan (<i style="mso-bidi-font-style: normal;">Freight out</i>) </span>artinya
beban angkut yang timbul akibat penjualan barang dagangan kepada pembeli.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2. Syarat Pembayaran Barang<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">a. Tunai atau kontan artinya pembayaran
dilakukan saat terjadi transaksi, baik secara langsung (dengan uang tunai)
maupun pembayaran dengan cek atau giro bilyet.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">b. n/30 (n adalah singkatan dari netto)
artinya pembayaran dilakukan paling lambat 30 hari setelah terjadinya
transaksi.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">c. n/EOM <i>(End of Month) </i>artinya
pembayaran dilakukan paling lambat akhir bulan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">d. n/10 EOM artinya pembayaran dilakukan
paling lambat 10 hari setelah akhir bulan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">e. 2/10, n/30 artinya bila pembayaran
atau pelunasan dilakukan dalam waktu kurang atau sama dengan 10 hari setelah
tanggal transaksi, terdapat potongan 2%, jangka waktu kredit 30 hari.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">AKUN-AKUN KHUSUS
PADA PERUSAHAAN DAGANG<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.<span style="mso-spacerun: yes;">
</span>Akun pembelian barang adalah akun yang digunakan untuk membeli barang
dagangan baik secara tunai maupun secara kredit, jika pembeliannya secara
kredit akan menimbulkan utang dagang.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.<span style="mso-spacerun: yes;">
</span>Akun penjualan barang adalah akun yang digunakan untuk menjual barang
dagangan, baik secara tunai maupun secara kredit. Jika penjualannya dilakukan
secara kredit, maka akan menimbulkan piutang dagang.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.<span style="mso-spacerun: yes;">
</span>Akun retur pembelian dan pengurangan harga adalah akun yang timbul
karena mengembalikan sebagian barang yang telah dibeli kepada penjual karena
rusak atau tidak sesuai dengan pesanan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.<span style="mso-spacerun: yes;">
</span>Akun retur penjualan dan pengurangan harga adalah akun yang timbul
karena menerima kembali sebagian barang yang telah dijual dari pembeli karena
rusak atau tidak sesuai dengan pesanan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.<span style="mso-spacerun: yes;">
</span>Akun utang dagang adalah akun yang terjadi karena membeli barang
dagangan atau aktiva lain secara kredit dan melunasi kewajiban atas pembelian
secara kredit.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">6.<span style="mso-spacerun: yes;">
</span>Akun piutang dagang adalah akun yang digunakan untuk menjual barang
dagangan secara kredit dan menerima pelunasan piutang atas penjualan secara
kredit.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">7.<span style="mso-spacerun: yes;">
</span>Akun potongan pembelian adalah akun yang digunakan untuk mencatat
potongan yang diterima pembeli karena melunasi utang dalam masa potongan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">8.<span style="mso-spacerun: yes;">
</span>Akun potongan penjualan adalah akun yang digunakan untuk mencatat
potongan yang diberikan oleh penjual karena menerima pelunasan piutang dalam
masa potongan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">9.<span style="mso-spacerun: yes;">
</span>Akun beban angkut pembelian adalah akun yang timbul karena pebayaran
beban angkut barang dagangan yang ditanggung pembeli.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">10. Akun beban angkut penjualan adalah
akun yang timbul karena pembayaran beban angkut untuk mengirim barang yang
ditanggung oleh penjual.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">JURNAL KHUSUS<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal khusus digunakan
pada perusahaan dagang untuk mencatat transaksi yang sering terjadi. <span style="mso-spacerun: yes;"> </span>Berikut transaksi yang dicatat dalam jurnal
khusus.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jenis Jurnal Khusus<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat Transaksi<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal Pembelian<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pembelian barang
dagang secara kredit <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal Penjualan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Penjualan barang
dagang secara kredit<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal Penerimaan Kas<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Penjualan barang dagang secara
tunai<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pelunasan piutang dagang<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Perolehan pendapatan lainnya<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal Pengeluaran
Kas<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pembelian barang dagang secara
tunai<o:p></o:p></span></div>
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</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pelunasan utang dagang<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pembayaran beban<o:p></o:p></span></div>
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</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pembelian perlengkapan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal umum masih
digunakan untuk mencatat transaksi retur pembelian dan retur penjualan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-no-proof: yes;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-no-proof: yes;">BUKU BESAR PEMBANTU<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-no-proof: yes;">Buku besar pembantu digunakan untuk mencatat rincian utang
dagang dan piutang dagang. Berikut rincian pencatatan dalam buku besar
pembantu.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jenis Buku Besar Pembantu<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Sumber Pencatatan<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Keterangan<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Pengaruh terhadap Akun<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">BBP Utang<o:p></o:p></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Neraca saldo awal<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat saldo awal
utang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Utang bertambah di
kredit<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal pembelian<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat pembelian
secara kredit<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Utang bertambah di
kredit<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal pengeluaran
kas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat pelunasan
utang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Utang berkurang di
debet<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal umum<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat retur
pembelian<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Utang berkurang di
debet<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td rowspan="4" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">BBP Piutang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Neraca saldo awal<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat saldo awal
piutang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Piutang bertambah di
debet<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal penjualan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat penjualan
secara kredit<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Piutang bertambah di
debet<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal penerimaan kas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat penerimaan
pelunasan piutang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Piutang berkurang di
kredit<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Jurnal umum<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Mencatat retur
penjualan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.0pt;" valign="top" width="193">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;">Piutang berkurang di
kredit<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; text-align: justify;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt;">
<br /></div>
<br />Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-14757813652552727502020-04-13T09:46:00.000-07:002022-01-15T17:36:45.521-08:00KARAKTERISTIK PERUSAHAAN DAGANG<div class="separator" style="clear: both; text-align: center;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<b><span style="font-family: Courier New, Courier, monospace;">KARAKTERISTIK PERUSAHAAN DAGANG</span></b></div>
<div class="separator" style="clear: both; text-align: center;">
<span style="font-family: Courier New, Courier, monospace;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">Perusahaan
dagang </span><span style="font-size: 12pt;">adalah
perusahaan yang bergerak di bidang pembelian barang dagangan (produk jadi/<i>finished
goods</i>) dan menjualnya kembali tanpa mengubah bentuk dengan tujuan untuk
memperoleh keuntungan (laba). Sementara itu, yang dimaksud barang dagangan <i>(merchandise inventory</i>)
adalah barang yang dibeli<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">perusahaan untuk dijual kembali.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Adapun ciri-ciri atau karakteristik
perusahaan dagang diantaranya sebagai berikut.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">1. Kegiatannya melakukan pembelian dan
penjualan barang dagangan.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">2. Pendapatannya berasal dari hasil
penjualan barang dagangan.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">3. Terdapat penghitungan harga pokok
penjualan, untuk menentukan besarnya laba atau rugi.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">4. Beban operasionalnya terdiri atas
beban penjualan dan beban administrasi umum.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">A.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt;">SYARAT
PENYERAHAN DAN SYARAT PEMBAYARAN BARANG<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 117.75pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">1. Syarat Penyerahan Barang<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">
Ada dua syarat yang dilakukan penjual untuk menyerahkan barang kepada
pembeli, yaitu:<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">a. <i>FOB (Free On Board) Shipping Point
</i>(franco gudang penjual) artinya beban angkut barang sejak dari gudang
penjual sampai dengan gudang pembeli menjadi tanggung jawab pembeli. Sehingga
syarat ini akan menimbulkan Beban
Angkut Pembelian (<i>Freight in</i>) artinya
beban angkut yang timbul akibat pembelian barang dagangan dari penjual.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">b. <i>FOB (Free On Board) Distinationt
Point </i>(franco gudang pembeli) artinya beban angkut barang sejak dari gudang
penjual sampai dengan gudang pembeli menjadi tanggung jawab penjual. Sehingga
syarat ini akan menimbulkan Beban
Angkut Penjualan (<i>Freight out</i>) artinya
beban angkut yang timbul akibat penjualan barang dagangan kepada pembeli.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">2. Syarat Pembayaran Barang<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">a. Tunai atau kontan artinya pembayaran
dilakukan saat terjadi transaksi, baik secara langsung (dengan uang tunai)
maupun pembayaran dengan cek atau giro bilyet.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">b. n/30 (n adalah singkatan dari netto)
artinya pembayaran dilakukan paling lambat 30 hari setelah terjadinya
transaksi.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">c. n/EOM <i>(End of Month) </i>artinya
pembayaran dilakukan paling lambat akhir bulan.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">d. n/10 EOM artinya pembayaran dilakukan
paling lambat 10 hari setelah akhir bulan.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">e. 2/10, n/30 artinya bila pembayaran
atau pelunasan dilakukan dalam waktu kurang atau sama dengan 10 hari setelah
tanggal transaksi, terdapat potongan 2%, jangka waktu kredit 30 hari.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">B.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt;">AKUN-AKUN KHUSUS
PADA PERUSAHAAN DAGANG<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">1.
Akun pembelian barang adalah akun yang digunakan untuk membeli barang
dagangan baik secara tunai maupun secara kredit, jika pembeliannya secara
kredit akan menimbulkan utang dagang.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">2.
Akun penjualan barang adalah akun yang digunakan untuk menjual barang
dagangan, baik secara tunai maupun secara kredit. Jika penjualannya dilakukan
secara kredit, maka akan menimbulkan piutang dagang.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">3.
Akun retur pembelian dan pengurangan harga adalah akun yang timbul
karena mengembalikan sebagian barang yang telah dibeli kepada penjual karena
rusak atau tidak sesuai dengan pesanan.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">4.
Akun retur penjualan dan pengurangan harga adalah akun yang timbul
karena menerima kembali sebagian barang yang telah dijual dari pembeli karena
rusak atau tidak sesuai dengan pesanan.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">5.
Akun utang dagang adalah akun yang terjadi karena membeli barang
dagangan atau aktiva lain secara kredit dan melunasi kewajiban atas pembelian
secara kredit.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">6.
Akun piutang dagang adalah akun yang digunakan untuk menjual barang
dagangan secara kredit dan menerima pelunasan piutang atas penjualan secara
kredit.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">7.
Akun potongan pembelian adalah akun yang digunakan untuk mencatat
potongan yang diterima pembeli karena melunasi utang dalam masa potongan.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">8.
Akun potongan penjualan adalah akun yang digunakan untuk mencatat
potongan yang diberikan oleh penjual karena menerima pelunasan piutang dalam
masa potongan.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">9.
Akun beban angkut pembelian adalah akun yang timbul karena pebayaran
beban angkut barang dagangan yang ditanggung pembeli.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">10. Akun beban angkut penjualan adalah
akun yang timbul karena pembayaran beban angkut untuk mengirim barang yang
ditanggung oleh penjual.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">C.<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt;">JURNAL KHUSUS<o:p></o:p></span></span></div>
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<br /></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal khusus digunakan
pada perusahaan dagang untuk mencatat transaksi yang sering terjadi. Berikut transaksi yang dicatat dalam jurnal
khusus.<o:p></o:p></span></span></div>
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<b><span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jenis Jurnal Khusus<o:p></o:p></span></span></b></div>
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<b><span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Mencatat Transaksi<o:p></o:p></span></span></b></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Pembelian<o:p></o:p></span></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Pembelian barang
dagang secara kredit <o:p></o:p></span></span></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 154.25pt;" valign="top" width="206">
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Penjualan<o:p></o:p></span></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Penjualan barang
dagang secara kredit<o:p></o:p></span></span></div>
</td>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 154.25pt;" valign="top" width="206">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Penerimaan Kas<o:p></o:p></span></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
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<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt;">Penjualan barang dagang secara
tunai<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-size: 12pt;">Pelunasan piutang dagang<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-size: 12pt;">Perolehan pendapatan lainnya<o:p></o:p></span></span></li>
</ul>
<!--[if !supportLists]--><br />
</td>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 154.25pt;" valign="top" width="206">
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Pengeluaran
Kas<o:p></o:p></span></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
</div>
<ul>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-size: 12pt;">Pembelian barang dagang secara
tunai<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-size: 12pt;">Pelunasan utang dagang<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-size: 12pt;">Pembayaran beban<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;">-<span style="font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-size: 12pt;">Pembelian perlengkapan<o:p></o:p></span></span></li>
</ul>
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<span style="font-family: Courier New, Courier, monospace;">Sumber : </span></div>
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<span style="font-size: 11pt;"><span style="font-family: Courier New, Courier, monospace;">Aryanti. Harnida Gigih, dkk. 2015. <i>Ekonomi Untuk XII.</i> Klaten : Intan Pariwara.<o:p></o:p></span></span></div>
<div style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -35.4pt; vertical-align: baseline;">
<span style="font-family: Courier New, Courier, monospace;"><span lang="EN-GB" style="font-size: 11pt;">Rahardja, Pratama, dkk. 2015. <i>Eksplorasi Nalar Siswa Ekonomi untuk SMA/MA Kelas X</i></span><i><span style="font-size: 11pt;">I</span></i><i><span lang="EN-GB" style="font-size: 11pt;">I.</span></i><span lang="EN-GB" style="font-size: 11pt;"> Bandung:
Yrama Widya.<o:p></o:p></span></span></div>
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<span style="font-family: Courier New, Courier, monospace;"><span lang="SV" style="font-size: 11pt;"> Indriayu,
Mintasih. 2009. <i>Ekonomi Untuk SMA/MA
Kelas X</i></span><i><span style="font-size: 11pt;">II</span></i><span lang="SV" style="font-size: 11pt;">. Jakarta : </span></span></div>
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<span style="font-family: Courier New, Courier, monospace;"><span lang="SV" style="font-size: 11pt;"> Pusat Perbukuan Departemen
Pendidikan Nasional;</span></span></div>
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<span style="font-family: Courier New, Courier, monospace;">Berikut video penjelasan mengenai karakteristik perusahaan dagang.</span></div>
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<span style="font-family: Courier New, Courier, monospace;">(Tugas siswa kelas X Akuntansi, Astri Cattleya Purnama)</span></div>
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<br />Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-83385171948262715802020-04-10T08:53:00.001-07:002022-01-15T17:36:56.216-08:00ENTRY JURNAL KHUSUS PERUSAHAAN DAGANG<br />
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<span style="font-family: Courier New, Courier, monospace;">ENTRY JURNAL KHUSUS PERUSAHAAN DAGANG</span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;"><br /></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal khusus digunakan
pada perusahaan dagang untuk mencatat transaksi yang sering terjadi. <span style="mso-spacerun: yes;"> </span></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Berikut adalah transaksi-transaksi yang dicatat dalam jurnal
khusus.<o:p></o:p></span></span></div>
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<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jenis Jurnal Khusus<o:p></o:p></span></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Mencatat Transaksi<o:p></o:p></span></span></b></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Pembelian<o:p></o:p></span></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Pembelian barang
dagang secara kredit <o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 154.25pt;" valign="top" width="206">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Penjualan<o:p></o:p></span></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Penjualan barang
dagang secara kredit<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 154.25pt;" valign="top" width="206">
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Penerimaan Kas<o:p></o:p></span></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 324.55pt;" valign="top" width="433">
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</div>
<ul>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt;">Penjualan barang dagang secara
tunai<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt;">Pelunasan piutang dagang<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt;">Perolehan pendapatan lainnya<o:p></o:p></span></span></li>
</ul>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal Pengeluaran
Kas<o:p></o:p></span></span></div>
</td>
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<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
</div>
<ul>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt;">Pembelian barang dagang secara
tunai<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12pt;">Pelunasan utang dagang<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12pt;">Pembayaran beban<o:p></o:p></span></span></li>
<li><span style="font-family: Courier New, Courier, monospace;"><span style="font-size: 12pt;"><span style="mso-list: Ignore;"><span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12pt;">Pembelian perlengkapan<o:p></o:p></span></span></li>
</ul>
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</tr>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;">Jurnal umum digunakan untuk mencatat transaksi retur pembelian dan retur penjualan.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Courier New, Courier, monospace;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 16px;"><span style="font-family: Courier New, Courier, monospace;">Berikut adalah video tutorial entry jurnal khusus dan jurnal umum pada perusahaan dagang.</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-no-proof: yes;"><br /></span></div>
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<br />Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0tag:blogger.com,1999:blog-3723868553137796002.post-90031752740288617922020-04-07T08:26:00.001-07:002022-01-15T17:47:16.093-08:00STRATEGI MENGEMBANGKAN MEDIA PEMBELAJARAN<div align="center" style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">PEMETAAN
BELAJAR PESERTA DIDIK DAN PRINSIP PEMILIHAN MEDIA PEMBELAJARAN<o:p></o:p></span></div>
<div align="center" style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">STRATEGI
MENGEMBANGKAN MEDIA PEMBELAJARAN<o:p></o:p></span></div>
<div align="center" style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; vertical-align: baseline;">
<br /></div>
<div align="center" style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">BAB I<br />
PENDAHULUAN<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Pendidikan formal dan
informal telah berlangsung bagi anak sejak lahir ke dunia, bahkan saat masih di
dalam kandungan ibunda. Memberinya stimulasi dengan membacakan ayat-ayat suci
Al Quran, mengajaknya berkomunikasi, adalah bentuk pendidikan yang diberikan
ibunda, sebagai guru pertama dan utama.<br />
Bagi pendidik formal, guru di sekolah, siswa merupakan amanah yang diberikan oleh
orang tua untuk diberikan pembelajaran.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Sekolah formal, mulai dari
taman bermain sampai sekolah menengah atas bahkan sekolah tinggi, adalah tempat
belajar siswa baik akademis maupun non akademis, dan bagi mayoritas sekolah,
diajarkan pula akhlak sebagai pembelajaran utama di sekolah tersebut.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Keberhasilan pembelajaran
dapat dicapai bila elemen-elemen terkait dapat dilaksanakan dengan baik. Antara
lain yang akan dibahas dalam makalah ini adalah bagaimana mengupayakan
keberhasilan pembelajaran dengan meningkatkan minat belajar siswa dengan
menggunakan media pembelajaran.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">BAB II<br />
PEMBAHASAN<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">A. PENGERTIAN MINAT BELAJAR<br />
Belajar adalah suatu aktifitas dimana terdapat sebuah proses dari tidak tahu
menjadi tahu, tidak mengerti menjadi mengerti, tidak bisa menjadi bisa untuk
mencapai hasil yang optimal.1<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Teori belajar Behaviour yang
dicetuskan Ivan Pavlov, Skinner dan Thorndike, menyebutkan belajar merupakan
perubahan berdasarkan stimulus dan respon. Robert M. Gagne, Jean Peaget,
Ausubel dan Bruner dengan teori belajar kognitifnya mengartikan belajar sebagai
peristiwa mental yang pengetahuannya dibangun dalam diri internal melalui
interaksi dengan lingkungan.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Belajar adalah proses meniru
dari lingkungan dan membutuhkan model merupakan teori belajar sosial yang dikemukakan
Albert Bandura. Sedangkan Bloom, Hubermas, dan Carl Rogers dalam teori belajar
humanistik menyebutkan bahwa belajar merupakan aktualisasi diri, memanusiakan
manusia.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Membangun pengetahuan dari
pengalaman merupakan teori belajar konstruktivistik yang dicetuskan oleh jean
Peaget dan Van Glaserveld.<br />
Dapat disimpulkan bahwa belajar merupakan proses dari tidak tahu menjadi tahu,
tidak bisa menjadi bisa, dari tidak mengerti menjadi mengerti melalui peniruan,
interaksi dengan lingkungan, dari pengalaman, berdasarkan stimulus yang
diberikan dan adanya model.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Minat belajar atau dorongan untuk belajar didapat dari suasana
pembelajaran yang akan memberikan motivasi dan kebebasan dalam mengeksplorasi
atau menganalisis pengalaman belajar. Desain pembelajaran yang kondusif akan
memberikan kebebasan mengekspresikan ide dan motivasi belajar mandiri.<br />
——————————-<br />
1http://</span><span class="skimlinks-unlinked"><span style="border: none windowtext 1.0pt; color: #333333; font-family: "inherit","serif"; font-size: 10.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">wikipedia.org</span></span><span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;"><br /><br />
</span></div>
<div style="background: #FFEBF2; margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;"><br /></span></div>
<div style="background: #FFEBF2; margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">B. MEDIA PEMBELAJARAN<br />
Media merupakan bentuk jamak dari medium secara harfiah berarti perantara atau
pengantar. AECT (1979: 21) mengartikan media sebagai segala bentuk dan saluran
untuk proses transmisi informasi.2<br />
Gagne mengartikan media adalah berbagai jenis komponen dalam lingkungan siswa
yang dapat merangsang untuk belajar. Sedangkan Briggs mengartikan media adalah
segala alat fisik yang dapat menyajikan pesan serta merangsang siswa untuk
belajar.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Media pembelajaran adalah
segala sesuatu yang digunakan untuk menyalurkan pesan serta dapat merangsang
pikiran, perasaan, perhatian, dan kemauan si belajar sehingga dapat mendorong
terjadinya proses belajar yang disengaja, bertujuan dan terkendali.3<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Media dalam lingkup
pendidikan adalah segala benda yang dapat dimanipulasikan, dilihat, didengar,
dibaca atau dibicarakan beserta instrumen yang dipergunakan untuk kegiatan
tersebut (National Education Association/NEA).<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">C. MANFAAT MEDIA<br />
1. Mudah, media mempermudah siswa memahami materi yang disampaikan dan
memudahkan guru menyampaikan materi. Materi tentang gerhana bulan atau tentang
gerhana matahari akan lebih mudah dipahami siswa jika siswa melihat alat
peraga, bukan hanya sekedar digambarkan.<br />
2. Menarik, siswa dapat lebih mempunyai minat dan motivasi untuk belajar.
Materi pencampuran budaya di Indonesia (akulturasi, asimilasi, akomodasi) akan
lebih menarik jika diumpamakan dengan tetesan warna yang dicampur.<br />
Materi bahasa asing akan sangat menarik jika disajikan dalam bentuk audio
visual seperti film, lagu, dan gambar.<br />
3. Efisien, dapat mengatasi keterbatasan ruang, waktu, dan daya serap siswa.<br />
—————————-<br />
2Yusufhadi Miarso, Menyemai Benih Teknologi Pendidikan (Jakarta: Kencana, 2009)
p.457<br />
3Ibid., p.458<br />
Penggunaan buah apel atau telur rebus yang dibelah dua sebagai penggambaran
bumi dapat digunakan untuk menjelaskan struktur lapisan bumi.<br />
4. Efektif, dapat digunakan sesuai tujuan yang ingin dicapai. Untuk menjelaskan
dan mengerti materi tekanan, dapat digunakan alat sederhana berupa botol
mineral bekas yang dilubangi dengan ketinggian berbeda.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">D. PERANAN MEDIA<br />
Peranan media digambarkan Edgar Dale dalam sebuah kerucut yang dinamakan Edgar
Dale cone of experience atau Kerucut Pengalaman Edgar seperti berikut :<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Siswa hanya dapat mengingat
10% dari materi yang dibaca, 20% materi dari yang mereka dengar, 30% materi
jika mereka melihat, 50% materi dapat diingat jika mereka melihat dan
mendengarkan, 70% dapat mereka ingat bila mereka menyatakan dan menulis materi,
dan 90% dapat mereka kuasai jika mereka mempraktekkannya secara langsung.<br />
10% sampai dengan 20% materi terserap jika disampaikan dengan cara dilihat dan
didengar, ini yang kita jumpai bila metode pembelajaran yang diterapkan adalah
metode ceramah, yakni guru menerangkan, siswa membaca dan mendengarkan.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Melihat gambar dan menonton
film atau video hanya mampu membuat siswa menyerap 30% dari materi
pembelajaran. Sedangkan melihat demonstrasi dan pameran dapat meningkatkan
pemahaman materi pembelajaran sampai dengan 50%.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Dengan menciptakan, berkreasi
dan jika siswa diajak terlibat sepenuhnya dalam pembuatan media pembelajaran,
siswa dapat lebih meningkatkan pemahamannya dalam materi pembelajaran sampai
dengan 90%.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">E. PEMILIHAN MEDIA<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Rogers mengemukakan One main
role of the change agent is to facilitate the flow of innovations from a change
agency to an audience of clients. For this type of communication to be
effective, the innovations must be selected to match clients needs.4<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Guru sebagai fasilitator
harus dapat mengerti kebutuhan dan kondisi siswa agar pembelajaran dan
komunikasi yang terjalin efektif.<br />
1. Sesuaikan dengan tujuan yang ingin dicapai, bila dalam pembelajaran bahasa
Inggris, siswa diharapkan dapat menambah kosakata, maka kita dapat membuat atau
menggunakan media yang dapat menambah kosakata siswa, misalnya dengan kartu
kata, membawa siswa mengenal arti tiap kata yang diinginkan dengan melihat dan
mengalami secara langsung. Contoh, bila ingin memperkenalkan nama buah-buahan,
siswa diminta membawa beragam buah. Untuk menyampaikan teori hukum kepuasan
yang menurun, The law of diminishing return, siswa diminta membawa makanan
kesukaannya dan langsung mengalami teori tersebut dengan mempraktekkannya.<br />
2. Manfaatkan barang yang ada di lingkungan sekitar sekolah dan rumah. Yang<br />
————————-<br />
4Everett M. Rogers, Diffusion of Innovation (New York: Free Press,1995), p.368.<br /><br />
</span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">terbaik adalah dengan memanfaatkan barang-barang bekas, selain mengajarkan siswa
untuk ikut membantu mengatasi sampah yang kita hasilkan, juga dapat mengajarkan
siswa untuk kreatif dan tidak konsumtif. Misalnya dengan membuat proyek untuk
membuat peraga sains dengan materi laut, dapat digunakan barang-barang bekas
yang diolah sedemikian rupa sehingga dapat menghasilkan media pembelajaran yang
menarik.<br />
3. Audiens sangat menentukan pemilihan media, media yang sangat bagus untuk
siswa sekolah dasar belum tentu tepat digunakan untuk siswa menengah, demikian
pula sebaliknya. Oleh karena itu diperlukan pemilihan media yang tepat bagi
siswa, sesuai dengan jenjang pendidikan dan usia siswa. Contoh, permainan tebak
kata dengan menggunakan inisial dapat digunakan siswa yang sudah pandai dan
mahir membaca.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Dengan menggunakan media
pembelajaran, otak merespon dengan bervariasi sehingga otak kita dapat
berfungsi secara optimal. Warna pun sangat berpengaruh untuk daya kerja otak
kanan yang merupakan tempat kedudukan pikiran visual, emosional, holistik
fisikal, spatial dan kreatif.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Media pun dapat mengatasi
keterbatasan pengalaman yang dimiliki siswa, dalam hal ini media berupa buku
dapat memperkaya pengalaman siswa, terlebih lagi dengan melakukan kunjungan
edukatif dan praktek secara langsung, seperti halnya dalam memberi pengalaman
suasana pasar, siswa dapat diajak untuk langsung melihat dan berinteraksi
dengan lingkungan pasar, tentu disesuaikan dengan situasi dan kondisi siswa dan
lingkungan. Pengalaman dapat melatih siswa untuk melakukan interaksi dengan
lingkungannya.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Media dapat mengingkatkan keingintahuan
siswa dan membangkitkan motivasi untuk belajar. Keunikan dan kedahsyatan sel,
dapat disaksikan siswa melalui media audio visual. Selain menarik, juga dapat
meningkatkan ketakwaan atas kekuasaan Allah terhadap penciptaan alam.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">F. JENIS-JENIS MEDIA
PEMBELAJARAN<br />
1. Grafis, berupa gambar, yaitu melibatkan indera penglihatan. Materi yang
disampaikan dengan media ini bersifat nyata atau konkret. Sangat sering
digunakan dalam pembelajaran, contohnya dalam menunjukkan materi tentang alam,
bumi, perilaku manusia, dan lain-lain.<br />
2. Audio, melibatkan indera pendengaran. Sering sekali digunakan untuk media
pembelajaran Bahasa Inggris, untuk melatih kemampuan listening atau
mendengarkan.<br />
3. Audio Visual, melibatkan indera penglihatan dan pendengaran. Contohnya
adalah media televisi, multimedia dan alat komunikasi masa kini yakni telepon
genggam yang memiliki fitur-fitur multimedia.<br />
4. Permainan atau simulasi, melibatkan pebelajar secara aktif dalam proses
belajar, yang menonjol adalah aktivitas interaksi antar pebelajar, dapat
memberikan umpan balik langsung, memungkinkan penerapan konsep-konsep atau
peran-peran ke dalam situasi nyata di masyarakat, memiliki sifat luwes karena
dapat dipakai untuk berbagai tujuan pembelajaran dengan mengubah alat dan
persoalannya sedikit saja, mampu meningkatkan kemampuan komunikatif pebelajar,
mampu mengatasi keterbatasan pebelajar yang sulit belajar dengan metode
tradisional, dan dalam penyajiannya mudah dibuat serta diperbanyak.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Gagne (dalam Sadiman,
1986:23) menyebutkan jenis media ada 7 macam yaitu :<br />
1. Benda untuk di demonstrasikan<br />
2. Komunikasi lisan<br />
3. Media cetak<br />
4. Gambar diam<br />
5. Gambar gerak<br />
6. Film bersuara<br />
7. Mesin belajar<o:p></o:p></span></div>
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<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">G. UPAYA MENINGKATKAN MINAT
BELAJAR DENGAN MENGGUNAKAN MEDIA PEMBELAJARAN<br />
Banyak sekolah yang telah menggunakan beragam media pembelajaran untuk
meningkatkan minat belajar siswa, sekolah Kami, Sekolah Islam Terpadu Fajar
Hidayah adalah salah satunya. Perpaduan antara penggunaan media pembelajaran
dengan fun learning, belajar dengan menyenangkan sudah menjadi suatu keharusan.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Upaya-upaya yang telah
dilakukan antara lain :<br />
1. Proyek, siswa diberi tugas membuat kreasi tertentu sesuai materi
pembelajaran. Contoh mata pelajaran sains, siswa diminta mengumpulkan beragam
jenis daun, ditempel dan diberi nama jenisnya, atau membuat miniatur tempat
bersejarah atau terkenal di dunia untuk pelajaran sosial.<br />
2. Display, hasil karya siswa didisplay atau ditempel di dinding kelas, di
dalam atau di luar kelas, sehingga menimbulkan perasaan bangga terhadap hasil
karya siswa dan membangkitkan motivasi untuk membuat kreasi sebaik-baiknya.<br />
3. Permainan, siswa diajak mengenal materi pembelajaran melalui
permainan-permainan yang menarik dan menyenangkan, sehingga dapat meningkatkan
minat belajar siswa.<br />
Contoh permainan :<br />
Bernyanyi dengan tema materi pembelajaran<br />
Tebak kata<br />
Tebak gambar<br />
dan lain-lain<br />
4. Praktek, mengenal nama sayuran dan buah dengan fun cooking, memasak sambil
menyebutkan nama sayuran dalam bahasa asing, dan mengenal prosedur.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">BAB III<br />
KESIMPULAN<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Minat belajar siswa dapat
ditingkatkan dengan pemilihan media yang tepat, sesuai dengan kondisi,
lingkungan dan tujuan yang ingin dicapai.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Adanya variasi penggunaan
media diperlukan agar siswa selalu tertarik dan tertantang untuk memahami dan
menguasai materi pembelajaran.<o:p></o:p></span></div>
<div style="background: #FFEBF2; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt;">Pendekatan yang tepat pun
diperlukan guna keberhasilan pembelajaran, kondisi siswa yang kondusif
memungkinkan tercapainya tujuan penggunaan media pembelajaran.<o:p></o:p></span></div>
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Sumber </span><br />
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span>
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><span style="background-color: #ffebf2; font-family: Verdana, sans-serif; font-size: 13.3333px;">Everett M. Rogers, Diffusion of Innovation (New York: Free Press,1995)</span></span><br />
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><span style="background-color: #ffebf2; font-family: Verdana, sans-serif; font-size: 13.3333px;">Yusufhadi Miarso, Menyemai Benih Teknologi Pendidikan (Jakarta: Kencana, 2009)</span></span><br />
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><span style="font-family: Verdana, sans-serif; font-size: 10pt;">http://</span><span class="skimlinks-unlinked" style="color: black; font-family: "Times New Roman"; font-size: small;"><span style="border: 1pt none windowtext; color: #333333; font-family: inherit, serif; font-size: 10pt; padding: 0cm;">wikipedia.org</span></span></span><br />
<span style="color: #333333; font-family: "Verdana","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><span style="background-color: #ffebf2; font-family: Verdana, sans-serif; font-size: 13.3333px;"><br /></span></span>Ike Devi Alanda Media Edukasihttp://www.blogger.com/profile/16901952850820515923noreply@blogger.com0