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Tugas Tutorial Ke-2 Analisis Informasi Keuangan PDF

This document contains a tutorial assignment for the accounting program. It provides the balance sheet and income statement for years 2019 and 2020 for a company. It then asks to calculate liquidity, solvency, profitability, and activity ratios for both years. The document provides the calculations for current ratio, quick ratio, cash ratio, debt ratio, debt to equity ratio, profit margin, return on investment, return on assets, and total asset turnover for 2019 and 2020.

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477 views4 pages

Tugas Tutorial Ke-2 Analisis Informasi Keuangan PDF

This document contains a tutorial assignment for the accounting program. It provides the balance sheet and income statement for years 2019 and 2020 for a company. It then asks to calculate liquidity, solvency, profitability, and activity ratios for both years. The document provides the calculations for current ratio, quick ratio, cash ratio, debt ratio, debt to equity ratio, profit margin, return on investment, return on assets, and total asset turnover for 2019 and 2020.

Uploaded by

putridewitawinanti
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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TUGAS TUTORIAL KE-2

PROGRAM STUDI AKUNTANSI

Nama Mata Kuliah : Analisis Informasi Keuangan


Kode Mata Kuliah : EKSI4204
Nama Mahasiswa : Dewita Putri Winanti
NIP : 043610681
UPBJJ : Jakarta

   tahun 2019  tahun 2020


NERACA    
Cash                                   14,950                                   17,250
Accounts Receivable                                   56,925                                   23,000
Marketable Securities                                   23,000                                   11,500
Inventories                                 126,500                                 103,500
Prepaids                                        863                                     2,013
  Total Current Assets                                 222,238                                 157,263
Property, Plant, and Equipment, net                                 246,388                                 245,238
  Total Assets                                 468,625                                 402,500
     
Current Liabilities                                   69,000                                   46,000
Bonds Payable                                 115,000                                 115,000
Common Equity                                 284,625                                 241,500
  Total Liabilities & Equity                                 468,625                                 402,500
LABA (RUGI)    
Sales                                 471,500                                 452,525
  Cost of Goods Sold                                 230,000                                 208,438
Gross Profit                                 241,500                                 244,088
SG&A                                 126,500                                 123,625
Interest Expense                                   11,500                                     7,188
  Net Income                                 103,500                                 113,275

Diminta : Hitunglah rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas


1. Rasio Likuiditas

2019 2020

a. Current Ratio Aktiva Lancar a. Current Ratio Aktiva Lancar


= =
Utang Lancar Utang Lancar
222.238 157.263
= =
69.000 46.000
= 3,22 = 3,41

b. Quick Ratio = b. Quick Ratio =


Aktiva Lancar−Persediaan Aktiva Lancar−Persediaan
Utang Lancar Utang Lancar
222.238−126.500 157.263−103.500
= =
69.000 46.000
= 1,39 = 1,17

c. Cash Ratio Kas+Setara Kas c. Cash Ratio Kas+Setara Kas


= =
Utang Lancar Utang Lancar
14.950+ 23.000 17.250+ 11.500
= =
69.000 46.000
= 0,55 = 0,625

2. Rasio Solvabilitas

2019 2020

a. Debt Ratio Total Utang a. Debt Ratio Total Utang


= =
Total Aktiva Total Aktiva
184.000 161.000
= =
468.625 402.500
= 0,39 = 0,40

b. Debt to Equity Ratio Total Utang b. Debt to Equity Ratio Total Utang
= =
Modal Modal
184.000 161.000
= =
284.625 241.500
= 0,65 = 0,67

3. Rasio Rentabilitas

2019 2020

a. Profit Margin Laba Bersih a. Profit Margin Laba Bersih


= =
Total Penjualan Total Penjualan
103.500 113.275
= =
471.500 452.525
= 0,22 = 0,25

b. Gross Proftit Laba Kotor b. Gross Proftit Laba Kotor


= =
Margin Penjualan Bersih Margin Penjualan Bersih
222.238−126.500 222.238−126.500
= =
69.000 69.000
= =

c. Net Profit = c. Net Profit =


Margin Margin
Laba Bersih Setelah Pajak Laba Bersih Setelah Pajak
Penjualan Bersih Penjualan Bersih
14.950−23.000 14.950−23.000
= =
69.000 69.000
= =
d. Return on = d. Return on =
Investment Total Penjualan−Investasi Investment Total Penjualan−Investasi
Investasi Investasi
471.500−138.000 452.525−126.500
= =
23.000 11.500
= =
e. Return on = e. Return on =
Assets Laba Bersih Setelah Pajak Assets Laba Bersih Setelah Pajak
Total Aktiva Total Aktiva
103.500 113.275
= =
468.625 402.500
= 0,22 = 0,28

4. Rasio Aktivitas

2019 2020

a. Total Asset Penjualan a. Total Asset Penjualan


= =
Turnover Total Aktiva Turnover Total Aktiva
471.500 452.525
= =
468.625 402.500
= 1,006 = 0,112

b. Working Penjualan b. Working Penjualan


= =
Capital Turnover Modal Capital Modal
Turnover
471.500 452.525
= =
284.625 241.500
= 1,66 = 1,87

c. Cash Turnover Penjualan c. Cash Penjualan


= =
Kas+Setara Kas Turnover Kas+Setara Kas
471.500 452.525
= =
37.950 28.750
= 12,42 = 15,74

d. Inventory = d. Inventory Harga Pokok Penjualan


Harga Pokok Penjualan =
Turnover Turnover Rata−Rata Persediaan
Rata−Rata Persediaan
230.000 208.438
= =
126.500 103.500
= 1,82 = 2,01

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