AKUNTANSI PERBANKAN SYARI’AH MAKALAH AKUNTANSI AKUN TANSI ATAS ATAS MUSYA MU SYARAKA RAKAH H
Kelompok 7 ; Agung Dewangga SN 2012310475 M !"a#$u% Mu&%#' 20133101(1 A)#) U*a#+#%%a" 2013310,,( Sa'&u% A$#)#n 201331017, Pe$'ana R#-./%%a" 20133107,3
SEKOLAH TINGGI ILMU EKONOMI PERBANAS SURABAYA
2015201
Akad Musyarakah
Mu&/a$a.a"
a+a%a" a.a+ .e$a&a'a +# ana$a a$a e'#%#. '+a% /ang
'en6a'u$.an '+a% 'e$e.a unu. uuan 'en6a$# .eunungan Da%a' 'u&/a$a.a" '#$a +an *an. &a'a&a'a 'en/e+#a.an '+a% unu. 'e'*#a/a# &u&u u&a"a e$enu8 *a#. /ang &u+a" *e$a%an 'auun /ang *a$u Se%anun/a '#$a +aa 'enge'*a%#.an '+a% e$&e*u *e$#.u *ag# "a&#% /ang e%a" +#&ea.a# &e6a$a *e$a"a aau &e.a%#gu& .ea+a *an. Pe'*#a/aan 'u&/a$a.a" +aa +#*e$#.an +a%a' *enu. .a&8 &ea$a .a&8 aau a.#9a nn.a&8 e$'a&u. a.#9a #+a. *e$wuu+8 &ee$# %#&en&# +an "a. aen Penge$#an a.a+ 'u&/a$a.a" : Menu$u 4 'a+-"a* ;
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1 Penge$#an
Se6a$a e#'%g#: A%Mu&/a$a.a" aau ?A&/S/#$.a"@ *e$a$# ?e$6a'u$an@ aau e$6a'u$an ana$a &e&uau +engan /ang %a#nn/a Se6a$a e$'#n%g#: ; Hana)#a": a%'u&/a$a.a" a+a%a" a.a+ /ang +#%a.u.an %e" +ua $ang /ang *e$&/#$.a" <*e.e$a&a'a> +a%a' '+a% +an .eunungan ; Pe$6a'u$an +ua *ag#an $ang aau %e*#" /ang 'e%a.u.an .e$a&a'a ana a+a .e#&#'ewaan &au &a'a %a#n ; Ma%#.#a": a%'u&/a$a.a" a+a%a" &uau .e#-#nan unu. *e$#n+a. &e6a$a "u.u' *ag# +ua $ang /ang *e.e$a&a'a e$"a+a "a$a 'e$e.a ; S/a)#’#a": a%'u&/a$a.a" a+a%a" a+an/a .eeaan "a. aa& &e&uau *ag# +ua $ang aau %e*#" /ang 'e%a.u.an .e$a&a'a +engan 6a$a /ang +#.ea"u# <'a&/"u$> ; Hana*#%a": a%'u&/a$a.a" a+a%a" *e$.u'u% <&ea.a> +a%a' &uau "a. +an e$*uaan#n+a.an
Da$# +#)en#&# +# aa& +aa +#&#'u%.an *a"wa a%'u&/a$a.a" a+a%a" a.a+ .e$a&a'a ana$a +ua #"a. aau %e*#" unu. &uau u&a"a e$enu +# 'ana 'a&#ng 'a&#ng #"a. 'e'*e$#.an .n&$#*u&# +ana +engan .e&ea.aan *a"wa .eunungan +an $e&#. a.an +#anggung *e$&a'a &e&ua# .e&ea.aan
Ketentuan Syari’ah
Dewan S/a$#’a" Na&#na% 'enea.an au$an enang Pe'*#a/aan Mu&/a$a.a" &e*aga#'ana e$6anu' +a%a' )awa Dewan S/a$#’a" Na&#na% n'$ 0,DSNMUIIG2000 e$angga% 13 A$#% 2000 1&e*aga# *e$#.u : 1 Pe$n/aaan #a* +an Ka*u% "a$u& +#n/aa.an %e" a$a #"a. unu. 'enunu..an .e"en+a. 'e$e.a +a%a' 'enga+a.an .n$a. 8 +engan 'e'e$"a#.an "a%"a% *e$#.u : a Penawa$an +an ene$#'aan "a$u& &e6a$a e.&%#&# 'enunu..an uuan .n$a. * Pene$#'aan +a$# enawa$an +#%a.u.an a+a &aa .n$a. 6 A.a+ +#uang.an &e6a$a e$u%#&8 'e%a%u# .$e&n+en aau +engan 'engguna.an 6a$a6a$a .'un#.a&# '+e$n
2 P#"a.#"a. /ang *e$.n$a. "a$u& 6a.a "u.u' +an 'e'e$"a#.an "a% "a% *e$#.u : a K'een +a%a' 'e'*e$#.an aau +#*e$#.an .e.ua&aan e$wa.#%an * Se#a '#$a "a$u& 'en/e+#a.an +ana +an e.e$aan8 +an &e#a '#$a 'e%a.&ana.an .e$a &e*aga# wa.#% 6 Se#a '#$a 'e'#%#.# "a. unu. 'engau$ a&&e 'u&/a$a.a" +a%a' $&e& *#&n#& n$'a% + Se#a '#$a 'e'*e$# wewenang .ea+a '#$a /ang %a#n unu. 'enge%%a a&&e +an 'a&#ng'a&#ng +#angga e%a" +#*e$# wewenang unu. 'e%a.u.an a.#)#a& 'u&/a$a.a" +engan 'e'e$"a#.an .een#ngan '#$an/a8 ana 'e%a.u.an .e%a%a#an +an .e&a%a"an /ang +# &engaa e Se$ang '#$a #+a. +# #-#n.an unu. 'en6a#$.an aau 'eng#n9e&a&#.an +ana unu. .een#ngann/a &en+#$# 3 J*/e. a.a+ < '+a%8 .e$a8 .eunungan8 +an .e$ug#an > a M+a% M+a% /ang +# *e$#.an "a$u& uang una#8 e'a&8 e$a. aau /ang • n#%a#n/a &a'a
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Pa$a #"a. #+a. *%e" 'e'#na'8 'e'#na'.an8 'en/u'*ang.an
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aau 'eng"a+#a".an '+a% 'u&/a$a.a" .ea+a #"a. %a#n8 .e6ua%# aa& +a&a$ .e&ea.aan Pa+a $#n&#n/a8 +a%a' e'*#a/aan 'u&/a$a.a" #+a. a+a a'#nan8
na'un unu. 'eng"#n+a$# e$a+#n/a en/#'angan8 LKS +aa 'e'#na a'#nan * Ke$a Pa$#&#a&# a$a '#$a +a%a' e.e$aan 'e$ua.an +a&a$ e%a.&anaan •
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'u&/a$a.a"8 a.an ea# .e&a'aan $&# .e$a *u.an%a" 'e$ua.an &/a$a Se#a '#$a 'e%a.&ana.an .e$a +a%a' 'u&/a$a.a" aa& na'a $##*a+# +an wa.#% +a$# '#$an/a
6 Keunungan Keunungan "a$u& +# .uan#)#.a&# +engan e%a& unu. 'eng"#n+a$.an •
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e$*e+aan +an &eng.aa a+a wa.u a%.a&# .eunungan aau .e#.a eng"en#an 'u&/a$a.a" Se#a .eunungan '#$a "a$u& +#*ag#.an &e6a$a $$&#na% aa&
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+a&a$ &e%u$u" .eunungan +an #+a. a+a u'%a" /ang +#enu.an +#awa% /ang +# ea.an *ag# &e$ang '#$a Se$ang '#$a *%e" 'engu&u%.an *a"wa #.a .eunungan 'e%e*#"#
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u'%a" e$enu8 .e%e*#"an aau $&ena&e #u +# *e$#.an .ea+an/a S#&e' e'*ag#an .eunungan "a$$u& e$uang +engan e%a& +a%a' a.a+
+ Ke$ug#an Ke$ug#an "a$u& +# *ag# ana$a a$a '#$a &e6a$a $$&#na% 'enu$u &a"a' 'a&#ng'a&#ng +a%a' '+a%
4 B#a/a Je$a&#na% +an Pe$&eng.eaan a B#a/a e$a&#na% +# *e*an.an a+a '+a% *e$&a'a * C#.a &a%a" &au #"a. #+a. 'enuna#.an .ewa#*ann/a aau #.a e$a+# e$&e%#&#"an +# ana$a a$a #"a.8 'a.a en/e%e&a#ann/a +# %a.u.an 'e%a%u# Ba+an A$*#$a&# S/a$#’a" &ee%a" #+a. e$6aa# .e&ea.aan 'e%a%u# 'u&/awa$a" enis!"enis Akad Musyarakah
1 Mu&/a$a.a" e'#%#.an <&/#$.a a%a'%a.>: /a#u e$&e.uuan <.e$a&a'a a$ne$&"#> ana$a +ua $ang aau %e*#" +a%a' .ee'#%#.an &a%a" &au *a$ang +engan &a%a" &au &e*a* .ee'#%#.an 'u&/a$a.a" #n# +aa e$6#a .a$ena wa$#&an8 wa&#a8 "#*a"8 au%
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'enga.#*a.an e'#%#.an &uau a&&e %e" +ua $ang aau %e*#" Mu&/a$a.a" e'#%#.an #n# %e" a"%# )#" +#*ag# %ag# 'ena+# +ua: a S/#$.a" #."#/a$ aau e$&e$#.aan /ang +#%an+a&# #%#"an $ang /ang *e$&e$#.a8 6n":
+ua $ang &ea.a *e$&e$#.a 'e'*e%# &uau
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+an Hana*#%a"> 'e'*%e".an +engan
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Rukun dan ketentuan syari’ah
1 Un&u$ un&u$ /ang "a$u& a+a +a%a' a.a+ 'u&/a$a.a" a+a 4 : a Pe%a.u e$+#$# +a$# a$a '#$a * J*e. 'u&/a$a.a" *e$ua '+a% +an .e$a 6 Ia* a*u% + N#&*a" .eunungan <*ag# "a&#%> 2 Keenuan &/a$#a" a Pe%a.u : '#$a "a$u& 6a.a ".u' +an *a%#g" * J*e. 'u&/a$a.a" "a$u& : M+a% : M+a% /ang +#*e$#.an "a$u& una# • M+a% /ang +#&e$a".an +aa *e$ua uang una#8 e'a&8 a&&e • e$+agangan aau a&&e a. *e$wuu+ &ee$# "a. aen +an •
%#&en&# Aa*#%a '+a% /ang +#&e$a".an +a%a' *enu. nn.a&8 'a.a "a$u& +#enu.an n#%a# una#n/ ae$%e*#" +a"u%u +an "a$u&
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+#&ea.a# *e$&a'a M+a% a$a '#$a "a$u& +#6a'u$8 #+a. *%e" +##&a"Ke$a Pa$#&#a&# '#$a 'e$ua.an +a&a$ e%a.&anaan 'u&/a$a.a" T#+a. +#*ena$.an #.a &a%a" &au '#$a #+a. #.u *e$a$#&#a&#
Se#a '#$a *e.e$a aa& +#$#n/a aau 'ewa.#%# '#$a’ Me&.#un $&# '#$a /ang &au +engan /ang %a#nn/a #+a.
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"a$u& &a'a8 '#$a /ang *e.e$a %e*#" *an/a. *%e" 'e'#na *ag#an .eunungan %e*#" *e&a$ 6 Ia* a*u% Ia* a*u% +#&#n# a+a%a" e$n/aaan e$u%#&+an e.&$e&# &a%#ng $#+"a ana$a a$a e%a.u a.a+ + N#&*a" Pe'*ag#an .eunungan "a$u& +#&ea.a# %e" a$a '#$a • Pe$u*a"an n#&*a" "a$u& +#&ea.a# a$a'#$a • Keunungan /ang +#*ag# #+a. *%e" 'engguna.an n#%a# • $/e.&# a.an ea# "a$u& 'engguna.an n#%a# $ea%#&a&# .eunungan
# PERLAKUAN AKUNTANSI $PSAK %&'( )AN *ONTOH KASUS
1
Penga.uan +an Pengu.u$an Awa% Pe'*#a/aan Mu&/a$a.a" M+a% "a$u& *e$*enu. una# +an *#&a *e$ua e'a& aau e$a. /ang &ea$a M+a% *#&a &aa *e$*enu. $a+#ng a&&e& &ee$# *a$ang8 $e$/8 +an e$a%aan %a#nn/a M+a% 'ung.#n &aa uga *e$*enu. "a. a. e$uu+8 &ee$# "a. aen8 "a. ga+a#8 aen +an %a#nn/a Ma-"a* &/a)#’# +an 'a%#.# 'engaa.an *a"wa +ana /ang +#e$%e" +a$# '#$a "a$u& +#6a'u$ aga$ #+a. a+a "a. #&#'ewa +#ana$a 'e$e.a 'e&.#un +e'#.#an 'a-"a* "ana)# #+a. 'enenu.an e'*ag#an +ana +a%a' *enu. una#8 +an 'a-""a* Han*a%# #+a. 'en&/a$a.an a+an/a e$6a'u$an '+a% Pa$#&#a&# +a$# a$a '#$a +a%a' e.e$aan Mu&/a$a.a" 'e$ua.an +a&a$ "u.u' +an +#%a$ang &a%a" &au #"a. unu. 'eng"#n+a$# aau #+a. 'au e$%#*a M+a% 'u&/a$a.a" +#au$ %e" &e.e%'. a&a&8 +# 'ana /ang e$en#ng a+a%a": &a"a' '#$a "a$u&%a" +#.ea"u#8 /ang +# ea.an +an +# &ea.a# a+a wa.u enga+aan a.a+8 +an "a$u& a+a +a%a' *enu. una# aau &e'a6a'n/a8 na'un #+a. +a%a' *enu. "uang8 unu. 'eng"#n+a$.an en#uan8 .e#+a.a"uan +an .e#+a.'a'uan +a%a' 'engguna.an '+a%
A+a +ua a%a&an unu. #+a. 'engguna.an n#%a# "#&$#& +a%a' 'engu.u$ a&&e nn 'nee$ /ang 'ewa.#%# &a"a' Ban. I&%a' +a%a' Mu&/a$a.a" /a#u: •
Pene$aan n#%a# a&&e /ang &u+a" +#&ea.a# .e+ua *e%a" #"a. "a$u& 'ene$#'a "a&#% +a$# en#%a#an a.unan&# .euangan /ang *e.#) +an
•
+#*u.u.an +a%a' e$n/aaan J*e.#) Pene$aan n#%a# &e&unggu"n/a unu. ''engu.u$ a&&e &e6a$a #n# a.an 'enu$u& .e ene$aan .n&e .euu$an en/a#an &e&ua# +engan e$n/aaan .n&e
Da%a' PSAK enang A.unan&# Pe$*an.an S/a$#’a"8 +# e%a&.an enga.uan +an engu.u$an e'*#a/aan 'u&/a$aa" &**: 1> Pe'*#a/aan Mu&/a$a.a" +#a.u# a+a &aa e'*a/a$an una# aau en/e$a"an a.u9a nn .a& .ea+a '#$a 'u&/a$a.a" 2> Pengu.u$an Pe'*#a/aan 'u&/a$a.a" a+a%a" &e*aga# *e$#.u: a Pe'*#a/aan 'u&/a$a.a" +a%a' *enu.: Ka& +#n#%a# &e*e&a$ u'%a" /ang +#*a/a$.an o A.#9a nn.a& +#n#%a# &e*e&a$ n#%a# waa$ +an #.a e$+aa &e%#&#" o ana$a n#%a# waa$ +an n#%a# *u.u a.#9a nn .a&8 'a.a &e%#&#" e$&e*u +# a.u# &e*aga# .eunungan aau .e$ug#an a+a &aa en/e$a"an * B#a/a /ang e$a+# a.#*a a.a+ 'u&/a$a.a" #+a. +aa +#a.u# &e*aga# *ag#an e'*#a/aan 'u&/a$a.a" .e6ua%# a+a e$&euuan +a$# &e%u$u" '#$a 'u&/a$a.a" Da%a' .eenuan e$&e*u e%a& *a"wa e'*#a/aan 'u&/a$a.a" aau '+a% &/#$.a" /ang +#&e$a".an %e" *an. &/a$#’a" #+a. "an/a +a%a' *enu. uang una# &aa ea# uga +a%a' *enu. nn.a& aau a.#9a /ang &ea%an +engan u&a"a /ang a.an +#%a.&ana.an Beg#u uga en/e$a"an '+a% 'u&/a$a.a" +a%a' +#%a.u.an &e6a$a *e$a"a aau &e6a$a &e.a%#gu& Unu. 'e'*e$#.an ga'*a$an /ang e%a& aa& $an&a.&# '+a% 'u&/a$a.a" e$&e*u +aa +#e%a&.an +a%a' 6n" *e$#.u: *+nt+h , %
Pa+a angga% 01 Agu&u& *an. S/a$#’a" 'e'*e$#.an )a&#%#a& e'*#a/aan 'u&/a$a.a" .ea+a Tuan A*+u%%a" +a%a' u&a"a a*$#. eng%aan .e%aa &aw# +an e%a" +#&ea.a# +engan +aa+aa &e*aga# *e$#.u: 1> Tangga% 05 Agu&u& +#*a/a$ *e*an $a a.a+8 &ee$# e'*uaan &u+# .e%a/a.an $/e.8 ene%##an .e%a/a.an $/e. &e*e&a$ R 10000008
2> M+a% &/#$.a" .e&e%u$u"an &e*e&a$ R 1500000008 +#'ana *an. &/a$#’a" 'en+aa.an $&# '+a% &e*e&a$ R 700000008 +an $&# '+a% unu. Tuan A*+u%%a" &e*e&a$ R ,00000008 +engan n#&*a" .eunungan8 unu. *an. &e*e&a$ 40 +an unu. Tuan A*+u%%a" &e*e&a$ 0 3> M+a% &/#$.a" /ang 'ena+# $&# *an. &/a$#’a" &e*e&a$ R 700000008 +#*a/a$ +engan a"aan &e*aga# *e$#.u: a Tangga% 15 Agu&u&8 +#*a/a$.an '+a% &/#$.a" +a%a' *enu. .a& &e*e&a$ R 200000008 * Tangga% 20 Agu&u& +#&e$a".an '+a% nn .a&8 *e$ua +ua *ua" 'e&#n a*$#. /ang e%a" +#'#%#.# %e" *an. &/a$#’a"8 'e&#n e$a'a &e*e&a$ R 300000008 /ang+#*e%# +engan "a$ga R 325000008 +an 'e&#n .e+ua &e*e&a$ R 200000008 /ang +#*e%# +engan "a$ga R 150000008 Aa& $an&a.&# e$&e*u +#aa& +#%a.u.an u$na% +an ene%a&an &e*aga# *e$#.u:
Tangga% 01 Agu&u& a+a &aa e'*#a/aan 'u&/a$a.a" +#&euu# +an +#&ea.a# %e" Tuan A*+u%%a"8 *an. &/a$#’a" 'e'un/a# .ewa#*an /ang *e$ua .'#'en aa& e'*#a/aan 'u&/a$a.a" &e*e&a$ R 700000008
Cu$na% .'#'en <$e.en#ng a+'#n#&$a#)> : D$ Kn$a .'#'enPe'* Mu&/a$a.a"
R 700000008
!$ K'#'en Pe'*#a/aan Mu&/a$a.a"
R 700000008
Dengan a+an/a e$&euuan e'*#a/aan 'u+"a$a*a" e$&e*u8 *u.u *e&a$ .'#'en <$e.en#ng a+'#n#&$a#)> *an. &/a$#’a" 'enunu..an &e*aga# *e$#.u :
BUKU BESAR $Ad-(
De*e K$e+# Tg%
Kee$angan
Cu'%a"
Tg%
Kee$angan
010, Tn A*+u%%a"
Cu'%a" 70000000
2
Tangga% 15 Agu&u&8 *an. &/a$#’a" 'en/e$a".an '+a% +a%a' *enu. uang una# .ea+a &/#$.a" &e*e&a$ $200000008 D* Pe'*#a/aan 'u&/a$a.a"
R 200000008
K$ Ka&Re.en#ng S/#$.a"K%#$#ng
R 200000008
D$ K'#'en e'* Mu&/a$a.a"
R 200000008
!$ Kn$a .'#'en Pe'* Mu&/a$a.a"
R 200000008
Dengan u$na% $an&a.&# e$&e*u a.an 'enga.#*a.an e$u*a"an &#&# *u.u *e&a$ +an ne$a6a &e*aga# *e$#.u :
BUKU BESAR $Ad-(
De*e K$e+# Tg%
Kee$angan
150, Pen/e$a"an
Cu'%a"
Tg%
200000008
010, Tn
M+a%
Kee$angan
Cu'%a" 70000000
A*+u%%a"
BUKU BESAR $Nera.a(
De*e K$e+# Tg%
Kee$angan
Cu'%a"
150,
Tuan
20000000
A*+u%%a"
NERA*A
Tg%
Kee$angan
Cu'%a"
Per %/ a0ustus 1222
A.#9a Pa a U$a#an
Cu'%a"
U$a#an
Pe'*#a/aan
20000000
Cu'%a"
Mu&/a$a.a"
3
Tangga% 20 Agu&u& a+a &aa *an. 'en/e$a".an a.#9a nn.a& .ea+a &/#$.a"
A C#.a n#%a# waa$ a.#9a /ang +#&e$a".an %e*#" $en+a" aa& aa& n#%a# *u.u"a$ga e$%e"an Me&#n e$a'a +#&e$a".an +engan "a$ga a&a$ waa$ &e*e&a$ R 3000000088 'e&#n e$&e*u +#*e%# +engan "a$ga e$%e"an &e*e&a$ R 325000008
Cu$na% aa& en/e$a"an '+a% nn .a& a+a%a" : D* Pe'*#a/aan 'u&/a$a.a"
R 300000008
D* Ke$ug#an en/e$a"an A.#9a
R 25000008
K$ A.#9a nn.a&
R 325000008
D$ K'#'en Pe'*/ Mu&/a$a.a"
R 300000008
!$ Kn$a .'#'en Pe'* Mu&/a$a.a"
R 300000008
Dengan u$na% $an&a.&# e$&e*u a.an 'enga.#*a.an e$u*a"an &#&# *u.u *e&a$ +an ne$a6a &e*aga# *e$#.u :
BUKU BESAR $Ad-(
De*e .$e+#
Tg%
Kee$angan
150, Pen/e$a"an
Cu'%a"
Tg%
20000000
010, Tn
'+a% 200, Pen/e$a"an
Kee$angan
Cu'%a" 70000000
A*+u%%a" 30000000
'e&#n
BUKU BESAR $Nera.a(
De*e K$e+# Tg%
Kee$angan
Cu'%a"
150,
Tuan
20000000
Tg%
Kee$angan
Cu'%a"
A*+u%%a" 200,
Tuan
3000000
A*+u%%a"
BUKU BESAR $L3R( Keru0ian Penyerahan Akti4a
De*e K$e+# Tg%
Kee$angan
Cu'%a"
200,
Pen/e$a"an
2500000
'e&#n
NERA*A Per %/ A0ustus 1222
A.#9a Pa a
Tg%
Kee$angan
Cu'%a"
U$a#an
Cu'%a"
Pe'*#a/aan
50000000
U$a#an
Cu'%a"
Mu&/a$a.a"
B
C#.a n#%a# waa$ a.#9a /ang +#&e$a".an %e*#" #ngg# aa& n#%a# *u.u"a$ga e$%e"an Me&#n .e+ua +#*e%# +engan "a$ga e$%e"ann/a &e*e&a$ R 150000008 +an +#&e$a".an +engan "a$ga ua%waa$ R 200000008 D* Pe'*#a/aan Mu&/a$a.a"
R 200000008
K$ A.#9a nn.a&
R 150000008
K$ Keunungan en/e$a"an a.#9a
R 50000008
D$ K'#'en Pe'*/ Mu&/a$a.a"
R 200000008
!$ Kn$a K'#'en Pe'* Mu&/a$a.a"
R 200000008
Dengan u$na% $an&a.&# e$&e*u a.an 'enga.#*a.an e$u*a"an &#&# *u.u *e&a$ +an ne$a6a &e*aga# *e$#.u : BUKU BESAR $Ad-(
De*e K$e+# Tg%
Kee$angan
150, Pen/e$a"an
Cu'%a"
Tg%
Kee$angan
Cu'%a"
20000000
010,
Tn
70000000
'+a% 200, Pen/e$a"an
A*+u%%a" 30000000
'e&#n 200, Pen/e$a"an
20000000
'e&#n
BUKU BESAR $L3R( Keru0ian Penyerahan Akti4a
Tg%
Kee$angan
Cu'%a"
Tg%
200,
Pen/e$a"an
2500000
Kee$angan
Cu'%a"
'e&#n
BUKU BESAR $L3R( Keuntun0an Penyerahan Akti4a
Tg%
Kee$angan
Cu'%a"
Tg%
Kee$angan
Cu'%a"
200,
Pen/e$a"an
2500000
'e&#n NERA*A Per 1& A0ustus 1222
A.#9a Pa a U$a#an
Cu'%a"
Pe'*#a/aan
50000000
U$a#an
Cu'%a"
Mu&/a$a.a"
4
Tangga% 05 Agu&u& 2002 a+a &aa enge%ua$an *#a/a +a%a' $ang.a a.a+ 'u&/a$a.a" D* Uang 'u.a +a%a' $ang.a a.a+ Mu&/a$a.a" K$ Ka&K%#$#ng
5 A
R 100000008 R 100000008
Penga.uan *#a/a a.a+ 'u&/a$a.a" C#.a +#a.u# &e*aga# *e*an D* B#a/a a.a+ K$ Uang 'u.a +a%a' $ang.a 'u&/a$a.a"
R 10000008 R 10000008
B
C#.a *e$+a&a$.an .e&ea.aan +aa +#a.u# &e*aga# e'*#a/aan D* Pe'*#a/aan 'u&/a$a.a"
R 10000008
K$ Uang 'u.a +a%a' $ang.a a.a+ 'u&/a$a.a"
R 10000008
