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HITUNG KEUANGAN

HITUNG KEUANGAN. Widita Kurniasari. Modul 10. Agustus 2006. BUNGA ( INTEREST ). Bunga ( interest ) ≠ tingkat bunga ( interest rate ) Bunga merupakan : Opportunity cost Risk Time value of money Jenis-jenis perhitungan bunga : Bunga tunggal Diskonto Bunga majemuk

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HITUNG KEUANGAN

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  1. HITUNG KEUANGAN Widita Kurniasari Modul 10 Agustus 2006

  2. BUNGA (INTEREST) • Bunga (interest) ≠ tingkat bunga (interest rate) • Bunga merupakan : • Opportunity cost • Risk • Time value of money • Jenis-jenis perhitungan bunga : • Bunga tunggal • Diskonto • Bunga majemuk • Bunga kontinyu (roll on) • Bunga efektif

  3. PERHITUNGAN NILAI YANG AKAN DATANG (FUTURE VALUE = F) • Bunga Tunggal : F = P (1 + n.i) • Bunga Majemuk : F = P (1 + i )n • (1 + i)n : compounding factor • Bunga Kontinyu (roll on) : F = P (1 + i/k)n.k jika k tak terhingga, maka : sehingga : F = P.en.i

  4. BUNGA MAJEMUK • Perhit. nilai sekarang (Present Value = P) P = F/(1 + i)n • 1/(1 + i)n : discount factor • Perhitungan i : i = (F/P)1/n – 1, atau • Perhitungan n : • Perhit. bunga efektif : i = ((1 + r%)k – 1) x 100%

  5. Lanjutan .. • Perhit. Jumlah Nilai Akhir, JNA, (Compound Sum), F : • F > n.A • Perhitungan A : • A < F/n • i/((1 + i)n – 1) = 1/Sn = sinking fund factor • Perhitungan n :

  6. Lanjutan .. • Perhit. Jumlah Nilai Sekarang, JNS, (Present Value of an Annuity), P : • P < n.A • Perhitungan A : • A > P/n • i(1+i)n/((1 + i)n – 1) = 1/Sn = capital recovery factor

  7. ANUITAS (ANNUITY) • Serangkaian pembayaran/tagihan yang jumlahnya tetap (A) tiap periode selama jangka waktu tertentu (n). • Anuitas terdiri dari : • Angsuran dari hutang/pinjaman pokok (ak), yang nilainya semakin naik dengan rasio (1+i) • Bunga dari sisa hutang/pinjaman (bk), yang nilainya semakin menurun. • Rumus Umum : A = a1 + b1 = a2 + b2= . . . = an + bn

  8. Lanjutan .. • Perhitungan ak : • ak = a1(1 + i)k-1  a1 = ak/(1 + i)k-1 • ak = am(1 + i)k-m  ak/am = (1 + i)k-m • a1 = A/(1 + i)n  A = a1(1 + i)n • ak = A/(1 + i)n-k+1 • Perhitungan bk : bk = i(P – a1 – a2 – . . . – ak-1)  b1 = iP

  9. Lanjutan .. • Perhitungan Jumlah Nilai Sekarang (JNS), P : P = a1 + a2 + . . . + an • Perhitungan jumlah cicilan hutang (n)

  10. Lanjutan .. • Perhitungan Sisa/Saldo Hutang dari Pinjaman Sk = P – (a1 + a2 + . . . + ak) • atau : • atau :

  11. Lanjutan .. • Anuitas yang ditangguhkan (Differed Annuity) • Perhitungan P : • Perhitungan A :

  12. Lanjutan .. • Tabel Pelunasan Pinjaman secara Anuitas (P = 2 jt, n = 5 th, i = 18% per th)

  13. Lanjutan .. • Pelunasan Hutang Secara Flat Rate • Angsuran : • Hubungan flat rate (f) dengan interest rate (i)

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