Kelompok 1 : Ni Putu Ayu Ayu Jayanimitta Ni Putu Ayu Ayu Mentari Putri Mas Ida Ayu ayan !ttama"ana
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Persek 'apo 'aporran 'iku 'ikuiidas dasi d 'ikuidasi sekali"us
Kas +aldo se)elum likuidasi +e)esar (p*15
(p (p (p (p (p
meni"katkan kekayaan )ersi=
Aset Non kas
*5,000,000 (p 475,000,000 *60,000,000 (p -475,000,000. *#5,000,000 (p / *5,000,000 310,000,000 (p /
%istri)usi %eisit sekutu yan" insolen *0210 1000000 40260 1000000 menutupi modal deisit Pem)ayaran untuk kreditur Pem)ayaran an""ota +aldo Pasa 'ikuidasi
(p 310,000,000 (p 36,666,667 (p 346,666,667 (p -*70,000,000. (p 76,666,667 (p -76,666,667. (p /
(p
/
(p
/
(p
/
(p
/
P(+K!8!AN $%& KKA9AAN KKA9AAN (+I AN&&;8A 10 %+M( *016 $atur Aset Pri)adi tidak termasuk )un"a modal persekutuan
(p
*50,000,000
%adan
(p
300,000,000
K e>a
(p -*30,000,000. (p -*40,000,000. (p
*0,000,000
(p
(p (p
/ (p 76,666, 76,666,667 667 (p
(p
?6,666, ?6,666,667 667
(p
60,000,000 -36,666,667. / *3,333, *3,333,333 333
tuan $%& n (ealisasi Persekutuan ada 10 %esem)er *006
Ke>a
*0@
+aldo Modal 40@
(p -*70, -*70,00 000,0 0,000 00.. (p -1*0 -1*0,0 ,000, 00,00 000. 0. (p (p 43,000,000 (p (p -*70,0 -*70,000,0 00,000. 00. (p -77,00 -77,000,00 0,000. 0. (p (p -*70,0 -*70,000,0 00,000. 00. (p (p (p -*70,0 -*70,000,0 00,000. 00. (p (p -*70, -*70,00 000,0 0,000 00.. (p (p *70,000,000 (p / (p (p (p / (p
&arnadi
(p
350,000,000
-77,00 -77,000,00 0,000. 0. (p
40@
-50, -50,000 000,0 ,000. 00. (p #6,000,000 (p 36,000, 36,000,000 000 (p (p 36,000, 36,000,000 000 (p (p (p
-60, -60,000 000,0 ,000. 00. #6,000,000 *6,000, *6,000,000 000 -*5,000,000. 1,000,0 1,000,000 00 -1,000,000.
333,333 (p -76,66 -76,666,66 6,667. 7. (p (p -76, -76,66 666,6 6,667 67.. (p
666,667 36,666, 36,666,667 667 (p -36,666,667. / (p
/
-76,66 -76,666,66 6,667. 7. (p 76,666,667 / (p
/ (p
/
/ (p
/
/
(p -3*5,000,000. (p
*5,000,000
(p (p
-*5,000,000. /
(p
/
P(+K!8!AN $%& KKA9AAN KKA9AAN (+I AN&&;8A 10 %+M( *016 $atur Aset Pri)adi tidak termasuk )un"a modal persekutuan Ke>a
(p (p
Kekayaan Pri)adi, tidak termasuk )un"a (p modal persekutuan 1 %esem)er *016 Kontri)usi untuk persekutuan (p %ist %istri ri)u )usi si liku likuid idas asii dari dari pers persek ekut utua uan n (p Kaka Kakaya yaan an )ers )ersi= i= 10 %ese %esem) m)er er *016 *016 (p
%adan
*50,000,000 (p -*30,000,000. (p *0,000,000
(p
/ (p 76,6 76,666 66,6 ,667 67 (p ?6,6 ?6,666 66,6 ,667 67 (p
300,000,000 -*40,000,000. 60,000,000 -3 - 36,666,667. / *3,3 *3,333 33,3 ,333 33
&arnadi
(p (p
350,000,000 -3*5,000,000.
(p
*5,000,000
(p (p (p
-*5,000,000. / /
Persekutuan (enana %istri) 30 Juni *0 Kemampuan Menan""un" Petra man Persentase pem)a"ian ru"i +aldo akun modal dan pin
(p -110,000,000. (p -150,000,000.
(p 30,000,000 (p -110,000,00 -110,000,000. 0. (p -1*0,000,000. -1*0,000,000.
Penurunan 'AP ke 'AP tertin""i )erikutnya: Menurunkan man se)esar (p10000 -distri)usi kas: 10000 30@ B (p3000. Menurunkan 8ora 8ora se)esar (p10000 -distri)usi kas: 10000 *0@ B (p*000.
(p
10,000,000
(p -110,000, -110,000,000. 000. (p -110,000, -110,000,000. 000.
(in"kasan (enana %istri)usi -aran (p100000 dite
Akun utan" Kas tersedia 'an"ka= 1: (p17000 (p17000 untuk mem)ayar mem)ayar =utan" 'an" 'an"ka ka= = *: se)es e)esar ar (p? (p?0 000 00 unt untuk man man 'an"ka= 3: se)esar (p5000 untuk man dan 8ora sesuai den"an rasio pem)a"ian la)a dan ru"i masin" / masin" sekutu 'an"ka= 4: distri)usi tam)a=an sesuai den"an rasi asio la)a a)a dan dan ru"i ru"i masi asin"/m n"/mas asiin" seku sekuttu
(p 106,000,000 (p -17,000,000. -17,000,000. (p (p -?,00 ?,000, 0,00 000. 0.
(p
-5,000,000.
(p
-75, -75,00 000, 0,00 000. 0.
(p
/ (p
17,000,000 17,000,000
17,000,000
8 si Kas 1 eru"ian 8ora
Petra
Akun Modal man
8ora
5 0@
30@
*0@
(p
-55,000 -55,000,000 ,000.. (p
-45,00 -45,000,00 0,000. 0. (p -*4,000 -*4,000,000 ,000..
(p -1*0,00 -1*0,000,00 0,000. 0. (p
(p -55,000 -55,000,000 ,000.. (p
?,000,000 -36,00 -36,000,00 0,000. 0. (p -*4,000 -*4,000,000 ,000..
(p -1*0,000,000.
(p (p 10,000 (p -11?,? -11?,??0,0 ?0,000. 00. (p
-55,000 -55,000,000 ,000.. (p
3,000,000 (p *,000,000 -33,00 -33,000,00 0,000. 0. (p -**,000 -**,000,000 ,000..
as ima. Petra 50@
man 3 0@
8ora *0@
(p
?,000,000
(p
3,000,000 (p
*,000,000
(p
37,500,000
(p
**,500,000 (p
15,000,000
(p
37,500,000
(p
34,500,000 (p
17,000,000