Komputerisasi Lembaga Keuangan Perbankan ( Transaksi Perbankan Serta Kliring)

Atun ( Tab 10%, Harian)

4/3                         Setor Tunai  Rp. 10.000.000

8/3                         Pinbuk Debet  Rp. 8.000.000

12/3                       Pinbuk Kredit Rp. 5.000.000

14/3                       Pinbuk Kredit (Cek Toni) Rp. 15.000.000

20/3                       Pinbuk Kredit deposito abdul Rp. 7.000.000

25/3                       Pinbuk Debet tab zizi Rp. 5.000.000

Siti                                                                                          Karman

Cek Tn A              Rp. 2.000.000                                     Cek Tutik Rp. 4.000.000

Cek Tn C               Rp. 4.000.000                                     Cek Toni Rp. 11.000.000

Cek Tn C               Rp. 3.000.000                                     B/G PT.X Rp. 10.000.000

B/G PT.D              Rp. 6.000.000                                     B/G PT.Y Rp. 18.000.000

B/G PT.E              Rp. 8.000.000                                     B/G PT.Z Rp. 15.000.000

B/G PT.F              Rp. 8.000.000

Nota Kredit         Rp. 15.000.000

Tolakan Siti                                                                         Tolakan Karman

Cek Tn.B                                                                              Cek Tutik

B/G PT.E                                                                              B/G PT.Z

B/G PT.F

Portofolio  1/3

Asset                                                                                     Liability

Kas                         Rp. 45.000.000                                   Tabungan            RP. 150.000.000

R/K pada BI         Rp. 55.000.000                                   Giro                       Rp. 100.000.000

                                                                                                Deposito              Rp. 200.000.000

Loan                      Rp. 500.000.000

Securities            Rp.   50.000.000                 Securities            Rp.   50.000.000

Other asset        Rp.   50.000.000                 Capital                  Rp. 250.000.000

Sebelum tolakan                             

SITI                                                                         KARMAN

Siti          Karman                                                                Siti          Karman

-2            +2                                                           +4           -4

-4            +4                                                           +11         -11

-3            +3                                                           +10         -10

-6            +6                                                           +18         -18

-8            +8                                                           +15         -15

-8            +8

+15         -15

-16          +16                                                         +58         -58

Sebelum tolakan kliring :

Siti ( +42 )

Karman ( -42 )

Sesudah tolakan

SITI                                                                         KARMAN

Siti          Karman                                                                Siti          Karman

-2            +2                                                           +11         -11

-3            +3                                                           +10         -10

-6            +6                                                           +18         -18

+15         -15

Sesudah terjadi kliring

Siti ( +43)

Karman ( -43)

Asset
Kas 15 juta
R/K pada BI 70 juta
Loan 400 juta
Securieties 30 juta
Other asset 50 juta
Total 650 juta

Liability
Tabungan 150 juta
Giro 120 juta
Deposito 230 juta
Securieties 50 juta

CAPITAL 100 juta
Total 650 juta

Kasus :
Portofolio siti ¼!
Bunga deposito ? dan bunga kredit?
Profit?
Hasil kliring!
Ket :
Tabungan (10%), deposito (12%), giro (8%)
Kas 10%
RR 8% ER 4%
Loan 100%
KUK 20%
Laon 18%
KUK 10%
Siti Bank : Tabungan Atun
Rekapitulasi
Saldo Harian:
4/3 10.000.000 kas 10.000.000
Tabungan Atun 10.000.000
8/3 5.000.000 Tabungan Atun 5.000.000
5.000.000
18/3 4.000.000 Deposito Totok 9.000.000
Tabungan Atun 9.000.000
25/3 8.000.000 Tabungan Joko 17.000.000
Tabungan Atun 17.000.000
29/3 2.000.000 Tabungan Atun 15.000.000
Giro Tutik 15.000.000
30/3 5.000.000 R/K pada BI 20.000.000
Tabungan Atun 20.000.000


Bunga :
8/3 (10% x 8-4 x 10.000.000)/365 = Rp. 10.958, 9
18/3 (10% x 18-8 x 5.000.000)/365 = Rp. 13.698,63
25/3 (10% x 25-18 x 9.000.000)/365 = Rp. 17.260, 27
29/3 (10% x 29-25 x 17.000.000)/365 = Rp. 18.630, 13
30/3 (10% x 30-29 x 15.000.000)/365 = Rp. 4.109, 59
31/3 (10% x 31-30+1 x 20.000.000)/365 = Rp. 10.958, 90

Saldo Tabungan = Rp. 20.000.000 + Rp. 75.616,421
= Rp. 20.075.616,42

¼ Tabungan
(10% x 31-1+1 x 142.000.000)/365
Rp. 1.206.027,39 + Rp. 20.075.616,42 = Rp. 21.281.643,82

Giro = Rp. 828. 931,51 + Rp. 122.000.000
Deposito = Rp. 2.303.342,47 + Rp. 226.000.000






Hitungan Kliring:
- 3.000.000
- 4.000.000 X
- 6.000.000
- 5.000.000 X
+10.000.000
----------------+
+ 5.000.000
+ 6.000.000 X
+ 8.000.000
+12.000.000
+10.000.000 X
-----------------+
(+) 26.000.000

NERACA
Asset                                           Liability                                                    
Kas = 514.413.917,8                     Tabungan 163.281.643,8

Loan : komersial 411.531.134,2      Giro 122.828.931,5

R/K pada BI (8%) 41.153.113,42    Deposito 228.303.342,5

KUK 102.882.783,6                       Total 514.413.917,8