Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition

5. INVESTASI JANGKA PENDEK 5. SHORT-TERM INVESTMENTS Deposito Berjangka Time Deposits Rupiah Rupiah PT. Bank Syariah Mandiri PT. Bank Syariah Mandiri PT. Bank Bukopin Tbk. PT. Bank Bukopin Tbk. PT. Bank Negara PT. Bank Negara Indonesia Persero Tbk. Indonesia Persero Tbk. PT. Bank CIMB Niaga Tbk. PT. Bank CIMB Niaga Tbk. PT. Bank Tabungan PT. Bank Tabungan Negara Persero Tbk. Negara Persero Tbk. Dolar Amerika Serikat United States Dollar PT. Bank Negara PT. Bank Negara Indonesia Persero Tbk. Indonesia Persero Tbk. Jumlah Deposito Berjangka Total Time Deposits Reksadana Mutual Funds Obligasi Bonds Jumlah Investasi Jangka Total Short-Term Pendek Investments a. Deposito Berjangka a. Time Deposits Mata Uang Rupiah Rupiah Currency Mata Uang Asing Foreign Currency b. Reksadana b. Mutual Funds 2012 2012 Makara Prima Makara Prima Mandiri Investa Mandiri Investa Atraktif Syariah Atraktif Syariah Jumlah Total 2011 2011 Makara Prima Makara Prima Mandiri Investa Mandiri Investa Atraktif Syariah Atraktif Syariah Jumlah Total 200.000.000 310.278.708 883.221.503 133.221.503 534.333 950.000.000 1.228.108.460 278.108.460 185.348 348.985 750.000.000 839.019.072 89.019.072 9.006.622.780 Unrealized Cost 185.348 200.000.000 344.886.957 144.886.957 110.278.708 Kisaran tingkat suku bunga efektif deposito berjangka per tahun adalah sebagai berikut: Range of effective interest rates per annum of time deposits are as follows: 2012 2011 6 - 7 6,67 534.333 950.000.000 1.149.297.780 199.297.780 Value of mutual funds as of December 31, 2012 and 2011 are as follows: 8.961.750.000 7.094.200.000 1.228.108.460 1.149.297.780 763.125.000 10.189.858.460 241.750.000 226.700.000 Gains Losses 348.985 750.000.000 Acquisition Direalisasi Jumlah Unit Harga Nilai Pasar Laba Rugi Total Unit Perolehan Market Price Belum Nilai reksadana pada tanggal 31 Desember 2012 dan 2011 adalah sebagai berikut: 467.500.000 3.500.000.000 5.500.000.000 1,02 3,5 - 4,5 20.000.000 2012 2011 5.200.000.000 100.000.000 800.000.000 20 6. PIUTANG 6. RECEIVABLES Piutang Biaya Pendidikan Tuition Receivables Piutang Usaha Trade Receivables Piutang Mahasiswa Student Loans Piutang Karyawan Employee Loans Piutang Lain-lain Other Receivables Penyisihan Piutang Ragu-ragu Allowance for Doubtful Jumlah Piutang Total Receivables 7. BIAYA DIBAYAR DI MUKA 7. PREPAID EXPENSES Asuransi Insurances Lain-lain Others Jumlah Biaya Dibayar di Muka Total Prepaid Expenses 8. PERSEDIAAN

8. INVENTORIES

Buku, Kertas dan Books, Papers and Alat Tulis Stationeries Penyisihan Penurunan Allowance for Decline Nilai Persediaan in Value of Inventories Jumlah Persediaan Total Inventories 1.242.573.394 11.601.423.037 3.793.316.574 1.932.824.863 254.519.395 1.859.242.988 10.523.497.087 2012 2011 16.894.412.271 834.581.754 1.094.969.612 1.294.832.357 2.056.634.573 Management of the University believes that no indication in declining in value of inventories. Pengurus Universitas berkeyakinan bahwa tidak ada indikasi penurunan nilai persediaan. 19.218.340.784 15.619.189.732 2012 2011 48.996.642.110 43.350.477.018 Berdasarkan hasil penelaahan keadaan akun piutang masing-masing klasifikasi pada akhir tahun, Pengurus Universitas berkeyakinan bahwa penyisihan piutang ragu-ragu telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang. Based on a accounts receivable circumstances review of each clasification at the end of the year, the Management of the University believes that the allowance for doubtful accounts was adequate to cover possible losses from uncollectible accounts receivable. 3.793.316.574 1.932.824.863 1.661.616.340 3.101.816.382 26.570.961.265 18.270.447.098 1.407.096.945 59.520.139.197 53.935.653.286 2012 2011 10.585.176.268 21