Aljabar vektor adalah operasi pada dua atau lebih dari vektor yang meliputi penambahan, pengurangan dan perkalian. Operasi vektor dapat dilakukan melalui komponen-komponen skalarnya.
Aljabar vektor adalah operasi pada dua atau lebih dari vektor yang meliputi penambahan, pengurangan dan perkalian. Operasi vektor dapat dilakukan melalui komponen-komponen skalarnya.
OBLIGASI merupakan surat hutang yang pada umumnya berjangka panjang. Diterbitkan oleh suatu perusahaan atau pemerintah. Obligasi disebut surat berharga karena pemegang obligasi memiliki klaim terhadap pembayaran bunga dan pokok pinjaman yang telah di tetpkan. Contoh di Indonesia adalah jasa marga (asuransi)
NILAI NOMINAL OBLIGASI atau par value adalah nilai yang akan dibayar oleh penerbit obligasi kepada pemegang obligasi pada tanggal yang telah ditentukan dimasa mendatang. Nilai nominal ini tertera pada obligasi
TANGGAL JATUH TEMPO OBLIGASI atau maturity date adalah tanggal dimana nilai nominal dibayar kepada pemegang obligasi (bondholders)
PEMBAYARAN BUNGA KUPON adalah sejumlah uang yang dibayarkan secara berkala misalnya setiap tahun atau enam bulan kepada pemegang obligasi
MODAL PENILAIAN OBLIGASI
Obligasi dengan pembayaran kupon secara tahunan akan memberikan serangkaian penerimaan bunga kupon. (menjelaskan contoh : vila)
VB = Nilai obligasi
I = pembayaran bungan obligasi / kupon
K = suku bunga yang berlaku
M = nilai nominal obligasi
N = usia obligasi yang tersisa
PERUBAHAN HARGA OBLIGASI. Obligasi yang baru diterbitkan biasanya dijual sama atau mendekati harga atau nilai nominalnya. Hala ini disebabkan karena bunga obligasi yang diberikan hampir sama dengan suku bunga yang berlaku di pasar. (menjelaskan contoh: vila)
OBLIGASI YANG MEMBAYAR BUNGA TIAP TAHUN TAHUN. RUMUSNYA (menjelaskan : rita)
YIELD TO MATURITY OBLIGASI
YTM (YIELD TO MATURITY) adalah suku bunga atau tingkat keuntungan yang dinikmati investor pada obligasi jika obligasi tersebut disimpan hingga tanggal jatuh tempo
INTEREST ATAU CURRENT YIELD adalah tingkat keuntungan yang dinikmati pemegang obligasi dari bunga obligasi
Rumus : CY = I / P0
CAPITAL GAINS YIELD adalah tingkat keuntungan akibat perubahan harga obligasi. Bernilai negatif artinya ada kerugian akibat perubahan harga obligasi. Rumus : CGY = P1 – P0 / P0
OBLIGASI CALLABLE. Obligasi yang dapat ditarik (dibeli kembali) oleh perusahaan penerbitan sebleum obligasi tersebut jatuh tempo.
Time Value of Money-(Brigham 13th edition)Aufari Indra
Why the time value of money is an important to know?
TVM is an important concept in financial management. It can be used to compare investment alternatives and to solve problems involving loans, mortgages, leases, savings, and annuities.
dasar kelistrikan,elektronika,listrik,menerapkan dasar - dasar elektronika, digital, teknik digital, Prinsip register, Sistem bilangan, Gerbang logika dasar
OBLIGASI merupakan surat hutang yang pada umumnya berjangka panjang. Diterbitkan oleh suatu perusahaan atau pemerintah. Obligasi disebut surat berharga karena pemegang obligasi memiliki klaim terhadap pembayaran bunga dan pokok pinjaman yang telah di tetpkan. Contoh di Indonesia adalah jasa marga (asuransi)
NILAI NOMINAL OBLIGASI atau par value adalah nilai yang akan dibayar oleh penerbit obligasi kepada pemegang obligasi pada tanggal yang telah ditentukan dimasa mendatang. Nilai nominal ini tertera pada obligasi
TANGGAL JATUH TEMPO OBLIGASI atau maturity date adalah tanggal dimana nilai nominal dibayar kepada pemegang obligasi (bondholders)
PEMBAYARAN BUNGA KUPON adalah sejumlah uang yang dibayarkan secara berkala misalnya setiap tahun atau enam bulan kepada pemegang obligasi
MODAL PENILAIAN OBLIGASI
Obligasi dengan pembayaran kupon secara tahunan akan memberikan serangkaian penerimaan bunga kupon. (menjelaskan contoh : vila)
VB = Nilai obligasi
I = pembayaran bungan obligasi / kupon
K = suku bunga yang berlaku
M = nilai nominal obligasi
N = usia obligasi yang tersisa
PERUBAHAN HARGA OBLIGASI. Obligasi yang baru diterbitkan biasanya dijual sama atau mendekati harga atau nilai nominalnya. Hala ini disebabkan karena bunga obligasi yang diberikan hampir sama dengan suku bunga yang berlaku di pasar. (menjelaskan contoh: vila)
OBLIGASI YANG MEMBAYAR BUNGA TIAP TAHUN TAHUN. RUMUSNYA (menjelaskan : rita)
YIELD TO MATURITY OBLIGASI
YTM (YIELD TO MATURITY) adalah suku bunga atau tingkat keuntungan yang dinikmati investor pada obligasi jika obligasi tersebut disimpan hingga tanggal jatuh tempo
INTEREST ATAU CURRENT YIELD adalah tingkat keuntungan yang dinikmati pemegang obligasi dari bunga obligasi
Rumus : CY = I / P0
CAPITAL GAINS YIELD adalah tingkat keuntungan akibat perubahan harga obligasi. Bernilai negatif artinya ada kerugian akibat perubahan harga obligasi. Rumus : CGY = P1 – P0 / P0
OBLIGASI CALLABLE. Obligasi yang dapat ditarik (dibeli kembali) oleh perusahaan penerbitan sebleum obligasi tersebut jatuh tempo.
Time Value of Money-(Brigham 13th edition)Aufari Indra
Why the time value of money is an important to know?
TVM is an important concept in financial management. It can be used to compare investment alternatives and to solve problems involving loans, mortgages, leases, savings, and annuities.
dasar kelistrikan,elektronika,listrik,menerapkan dasar - dasar elektronika, digital, teknik digital, Prinsip register, Sistem bilangan, Gerbang logika dasar
PP RI No.78 Tahun 2015 tentang PENGUPAHANDHM PARTNERS
This is the newest Indonesia government regulation concerning "REMUNERATION", which is recently being protested by labor union. Hope this useful for you.
#dhmpartners
come and join AFTERSCHOOOL and let us together change the world in positive direction. Come and join AFTERSCHOOOL for making people social entrepreneurs
OBJECTIVE :
1. To Provide for fixing minimum rates of wages in certain employments.
2. The provision of the act are intended to achieve the object of doing social justice to the worker employed in the scheduled employment by prescribing minimum rate of wages for them.
3. To achieve to prevent exploitation of labour & for that purpose the authorities under the act have been empowered to take step to prescribe minimum rate of wages in the scheduled industries.
MINIMUM RATE OF WAGE:
The minimum rates of wages may be fixed for different scheduled employments, different classes of work, in the same scheduled employments, adults, adolescents, children & apprentices & for different localities.
The Act is being implemented by the Central & State Government , & such as both are empowered to frame rules.
Minimum rate of the wages fixed or revised consists of the following:-
a basic rate of wages & a special allowance i.e. cost of living allowance;
a basic rate of wages with or without cost of living allowance & cash value of supplies of essential commodities;
an all inclusive rate, i.e. basic rate, cost of living allowance & cash value of concessions.
The Government may fix the minimum rates of wages either by the hour, day, month or by such large wage-period as may be prescribed which may be revised at intervals & reviewed, if felt necessary.
The employer must pay every employee wages so fixed as notified by the Government.
1. THE DECREE OF
MINISTRY OF MANPOWER AND TRANSMIGRATION REPUBLIC OF
INDONESIA
DECREE NO. 102/MEN/VI/2004
CONCERNING OVERTIME WORK HOURS AND OVERTIME PAY
MINISTRY OF MANPOWER AND TRANSMIGRATION OF REPUBLIC OF
INDONESIA
Considering a. that, in the implementation of Article 78 subsection (4) of Act No. 13 Year 2003
: concerning Manpower Affairs, it is necessary to regulate the overtime work
hours and overtime pay.
b. That it is necessary to draw up the Ministerial Decree for it.
In view of : 1. Act Number 1 Year 1951 concerning the Declaration of the Enactment of
Employment Act Year 1948 Number 23 From the Republic of Indonesia For All
Indonesia (State Gazette Year 1951 Number 4);
2. Act Number 22 Year 1999 concerning Residential Government Administration
(State Gazette Year 1999 Number 60, Supplement to State Gazette Number
3839);
3. Act Number 13 Year 2003 concerning Manpower Affairs (State Gazette Year
2003 Number 39, Supplement to State Gazette Number 4279);
4. Government Regulation Number 25 Year 2000 concerning the Authority of
Government and the Authority of Province as Autonomy Territory (State
Gazette Year 2000 Number 54, Supplement to State Gazette Number 3952);
5. Presidential Decree of Republic Indonesia Number 228/M Year 2001
concerning Formation of ‘Gotong Royong’ Cabinet;
1. The Main Idea of Secretariat of National Tripartite Cooperation Institution on
Observing
March 23, 2004;
2. Agreement of Plenary Meeting by National Tripartite Cooperation Institution on
March 23, 2004;
DECIDE:
To Stipulate THE DECREE OF MINISTRY OF MANPOWER AND TRANSMIGRATION
OF REPUBLIC OF INDONESIA CONCERNING OVERTIME WORK
HOURS AND OVERTIME PAY
Article 1
Under this Ministerial Decree, the following definitions shall apply:
1. Overtime hours is the :
hours longer than 7 (seven) hours a day and 40 (forty) hours a week for 6 (six) work days
per one week or 8 (eight) hours a day, and 40 (forty) hours a week for 5 (five) work days
per one week or work hours during the weekly rest day or during the public holiday
stipulated by Government.
2. The Entrepreneur is:
a. An individual, a partnership or a legal entity that operates a self-owned enterprise;
2. An individual, a partnership or a legal entity that independently operates a non-self-
b.
owned enterprise;
c. An individual, a partnership or a legal entity located in Indonesia and representing an
enterprise as mentioned under point a and point b that is domiciled outside the territory
of Indonesia.
3. An enterprise is:
a. Every form of business, which is either a legal entity or not, which is owned by an
individual, a partnership or a legal entity that is either privately owned or state owned,
which employs workers/ laborers by paying them wages or other forms of
remuneration;
b. Social undertakings and other undertakings with officials in charge and which employ
people by paying the wages or other forms of remuneration.
4. Manpower is every individual or person who is able to work in order to produce goods
and/ or services either to fulfill his or her own needs or to fulfill the needs of the society.
5. A worker/laborer are any person who works and receives wages or other forms of
remuneration.
6. A wage is the right of the worker/ laborer that is received and expressed in the form of
money as remuneration from the entrepreneur or the employer to workers/ laborer, whose
amount is determined and paid according to a work agreement, consensus, or laws and
regulations, including allowances for the worker/ laborer and their family for a job and or
service that has been performed or will be performed.
7 Minister is the minister responsible for manpower affairs.
Article 2
1. The provisions concerning the overtime working hours applies to any enterprise, except to
enterprise with certain sector or certain work type.
2. The provisions concerning working hours for certain business sectors or certain types of
work as mentioned under subsection (1) shall be regulated with a Ministerial Decree.
Article 3
1. Maximum overtime work of 3 (three) hours in a day and 14 (fourteen) hours in a week.
2. The provision concerning overtime working hours as mentioned in subsection (1) is apart
from overtime work during weekly rest day or public holliday.
Article 4
1. Entrepreneurs who require their workers/ laborers to work overtime are under an obligation
to pay overtime pay.
2. The workers/ laborers, positioned in certain position level, are not eligible for overtime pay
as mentioned in subsection (1), in condition that they receive higher wage/ salary.
3. Those, positioned in certain position level as mentioned in subsection (2), are the worker
who has function/ responsibility as intellectual, planner, executive, and controller of the
enterprise’s operation in which their work hours cannot be limited with the work hours
regulated by the enterprise in accordance with prevailing provisions/ regulations.
3. Article 5
Overtime pay calculation is applicable to any enterprises, except to the enterprises in
certain business or certain work type as mentioned in Article 2.
Article 6
1. In order to require the workers to work overtime, there shall be written instruction from the
entrepreneur and written approval of relevant workers/ labourers.
2. Written instruction and written approval as mentioned in subsection (1) is possibly made in
the list of workers/ labourers, who agree to work overtime, on which are signed by relevant
workers and entrepreneur.
3. The entrepreneur, in accordance with subsection (2), shall arrange the list of overtime work
implementation, mentioning the names of workers who work overtime and the duration/
time allocation of their overtime
Article 7
1. Entrepreneurs who require their workers/ laborers to work overtime under are under an
obligation to:
a. Pay the overtime pay;
b. Allow their workers/ laborers to take a rest sufficiently.
Provide food and drink at the minimum of 1,400 Calories if the overtime work is
c.
conducted for 3 (three) hours or more.
2. Foods and drinks as mentioned in subsection (1) letter c shall not be replaced with money.
Article 8
1. Calculation of overtime pay is based on monthly wage/ salary.
2. Wage per one hour is 1/173 x monthly wage.
Article 9
1. If the wage of worker is paid daily, then the calculation of monthly salary is daily wage x 25
(twenty five) for the workers/ labourers who work 6 (six) work days a week or the daily
wage x 21 (twenty one) for the workers/ labourers who work 5 (five) work days a week.
2. If the wage is paid based on the unit of output, then the monthly wage is the averaged wage
in the latest 12 (twelve) months.
3. If the workers/ labourers have worked less than 12 (twelve) months as mentioned in
subsection (2), then the monthly wage shall be calculated based on the averaged wage
during their service, in condition that it shall not be lower than local minimum wage.
Article 10
1. If the wage/ salary consists of basic salary and fixed allowance, then the overtime
calculation is based on 100% ( a hundred per a hundred) from wage/ salary.
4. 2. In condition that the wage/ salary consists of basic salary, fixed allowance and variable
allowance, if basic salary plus fixed allowance is still lower than 75% ( Seventy Five Per
One Hundred) from total wage/ salary, then the calculation of overtime pay is based on 75%
( Seventy Five Per One Hundred) of the total wage/ salary.
Article 11
The calculation of overtime pay is as follow:
a If working over time during work days:
a.1. For the first overtime working hour, overtime pay up to 1.5 ( One and a half) x wage
per hour shall be paid.
a.2. For each next hour, overtime pay up to 2 (two) x wage per hour shall be paid.
b. If working over time during weekly rest day and/ or official public holiday, for six (6)
working days 40 (forty) hours a week, then:
b.1 For the first seven overtime hour, overtime pay up to 2 (two) x wage per hour shall be
paid, and for eighth overtime hour, 3 (three) x wage per hour shall be paid and for 9th
& 10 th overtime hour, 4 (four) x wage per hour shall be paid. b.2. If the official public
holiday is on the shortest working day, in calculation, the overtime pay for the first 5
(five) hours shall be paid up to 2 (two) x wage per hour, 6 th overtime hour shall be
paid up to 3 (three) x wage per hour and the 7 th and 8 th overtime hour shall be paid
up to 4 (four) x wage per hour.
b.2 If working overtime during weekly rest day and/ or official public holiday, for five (5)
working days 40 (forty) hours a week, then, the calculation of overtime pay for the 8
(eight) first hour shall be paid up to 2 (two) x wage per hour, the 9 th overtime hour
shall be paid up to 3 (three) x wage per hour and the 10 th and 11 th shall be paid up to
4 (four) x wage per hour.
Article 12
For the enterprises which have implemented the calculation of overtime pay in which the value
is better than calculation based on Ministerial Decree, consequently, the calculation of the
overtime pay is still valid.
Article 13
1. If there is difference in the calculation on the amount of overtime pay, then the Residential/
City Manpower Supervision is authorized to set up the amount of overtime pay.
2. If one of the parties disagrees with the overtime pay amount decided by manpower
Supervision as mentioned in the subsection (1), then they may propose the request to
Manpower Supervision at Province to re-set up the amount of overtime pay.
3. If there is difference in calculation of overtime pay at the enterprise which is located in
more than 1 (one) resident/ city of the same province, then the Provincial Manpower
Supervision is authorized to decide the amount of overtime pay.
5. 4. If one of the parties disagrees with the overtime pay amount decided by manpower
Supervision as mentioned in the subsection (2) and subsection (3), then they may propose
the request to Manpower Supervision at Department of Manpower and Transmigration to
re-set up the amount of overtime pay.
Article 14
If there is difference in calculation of overtime pay at the enterprise which is located
in more than 1 (one) province, then the Manpower Supervision of Department of
Manpower and Transmigration is authorized to decide the amount of overtime pay.
Article 15
As the consequence in determining this Decree, the Decree of Minister of
Manpower and Transmigration No. KEP-72/ MEN/1984 concerning the Principle of
Overtime Pay Calculation, the Decree of Minister of Manpower and Transmigration
No. KEP-608/MEN/1989 concerning the Permission of Work Hour Change and
Break Hour for the Enterprises that Employs the Workers 9 (Nine) Hour a Day and 54 (Fifty
Four) Hours a Week and the Regulation from Minister of Manpower of Republic of Indonesia
No. PER/06/MEN/1993 concerning the Work Hours 5 (Five ) Days a Week and 8 (Eight) Hours
a Day, is thereby not valid/ effective anymore.
Article 16
This decree shall be effective upon the date of its promulgation.
Promulgated in Jakarta
On 25 th of June 2004
MINISTER OF MANPOWER AND
TRANSMIGRATION
REPUBLIC OF INDONESIA
.
.
JACOB NUWA WEA