Intruksi Pengerjaan:

1. Studi Kasus diselesaikan menggunakan bantuan Ms. Word

2. Dikerjakan secara MANDIRI, tidak ada COPY PASTE dari teman, ketahuan dianggap TIDAK
MENGERJAKAN TUGAS
3. Pengumpulan tugas dengan cara Upload ke Ms. Teams sesuai batas waktu yang ditentukan (NB: 5
orang pertama UPLOAD TERCEPAT diberikan TAMBAHAN NILAI)
4. Jawaban boleh menggunakan bahasa Indonesia

Soal 1:
The affiliation structure for Pin Company and its subsidiaries is as follows:
Separate incomes of Pin, son and Tan Company for 2011 are
$360.000, $160.000 and $100.000 respectively

Required:
1. The determining Pin’s income from Son on a one-line
consolidation basis for 2011 is. . . . . .
2. Noncontrolling interest share for Pin and subsidiaries for 2011 is
. …… .

Soal 2:
Penang company owns 80% of Minang and Minang Company owns 60% of Kelang Company. Here are
the three companies separate net income and dividend at the end of 2014:
Penang Company Minang Company Kelang Company
Separate Earning $100.000 $80.000 $50.000
Dividend $ 50.000 $40.000 $30.000

Required:
Hitunglah net income consolidasi untuk kepemilikan Controlling dan Noncontrolling!

Soal 3:
Pandu company acquires 90% of interest in Sunda Company on January 01, 2012. on January 01,
2013 Sunda Company acquired 60% of interest in Dewa Company. There are transactions between
the three companies in 2013. On January 01, 2014 Pandu Company purchased 20% interest of
Dewa Company.
Required:
a. What are the type of indirect holdings for each company, in 2013? What percent of
ownership does Pandu Company have over Dewa company?
b. what type of indirect holdings does each company have in 2014? What percent of
ownership does Pandu Company have over Dewa Company?

Soal 4:
The stockholders equity of Sum Company at December 31, 2010, 2011 and 2012 is as follows:
2010 2011 2012
Capital stock $10 Par $200.000 $200.000 $200.000
Retained Earning $80.000 $160.000 $220.000

Sum Company reported income $80.000 in 2011 and paid no dividends. In 2012 Sum reported net
income of $80.000 and declared and paid dividends of $10.000 on May 01 and $10.000 on
November 01. Income was earned evenly in both years.

Pin Company acquired 4.000 shares of Sum Company common stock on April 01, 2011 for
$64.000 cash and another 8.000 shares on July 01, 2012 for %164.000.

Required:
a. Pin’s income from Sum for 2011 and 2012
b. Noncontrolling interest at December 31, 2012
c. Preacquisition income in 2012
d. Balance of the investment in Sum account at December 31, 2012
Soal 5:
a. Tuliskan 1 contoh perusahaan yang terdaftar di Bursa Efek Indonesia yang memiliki
hubungan afiliasi dengan adanya kepemilikan langsung dan tidak langsung!
b. Jelaskan menurut pendapat anda bagaimanakah perusahaan mutual holdings! Serta berikan
contoh dari perusahaan yang terdaftar di Bursa Efek Indonesia