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Manajemen Keuangan

This document contains calculations of various financial ratios for a company using data from its financial statements. It provides 15 ratios to analyze the company's quality, leverage, profitability, and efficiency. The ratios include current ratio, quick ratio, cash ratio, debt to total assets ratio, debt to equity ratio, long term debt to equity ratio, time interest earned, earning power, return on investment, return on equity, profit margin, net profit margin, total asset turn over, receivable turn over, and inventory turn over. The document calculates the value of each ratio based on figures from the company's balance sheet and income statement.

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ATHAYA ARIELLA GALVANI
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58 views2 pages

Manajemen Keuangan

This document contains calculations of various financial ratios for a company using data from its financial statements. It provides 15 ratios to analyze the company's quality, leverage, profitability, and efficiency. The ratios include current ratio, quick ratio, cash ratio, debt to total assets ratio, debt to equity ratio, long term debt to equity ratio, time interest earned, earning power, return on investment, return on equity, profit margin, net profit margin, total asset turn over, receivable turn over, and inventory turn over. The document calculates the value of each ratio based on figures from the company's balance sheet and income statement.

Uploaded by

ATHAYA ARIELLA GALVANI
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Nama : Athaya Ariella Galvani

NIM : 21311069
Kelas : B
Dosen : Nurfauziah, Dra., M.M.

TUGAS 2 – MANAJEMEN KEUANGAN


MENGHITUNG RASIO LAPORAN KEUANGAN
1. Rasio Kualiditas
𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
• Current Ratio = 𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟 x 100%
328.000.000
Current Ratio = 261.000.000 x 100% = 1,256%
𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
• Quick Ratio = x 100%
𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟
328.000.000 − 112.000.000
Quick Ratio = x 100% = 0,827%
261.000.000
𝐾𝑎𝑠
• Cash Ratio = 𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟 x 100%
25.000.000
Cash Ratio = 261.000.000 x 100% = 0,095%

2. Rasio Leverage / Solvabilitas


𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔
• Debt to Total Asset = x 100%
𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
361.000.000
Debt to Total Asset = 878.000.000 x 100% = 0,411%
𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔
• Debt to Equity Ratio = 𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖 x 100%
361.000.000
Debt to Equity Ratio = 517.000.000 x 100% = 0,698%
𝐻𝑢𝑡𝑎𝑛𝑔 𝐽𝑎𝑛𝑔𝑘𝑎 𝑃𝑎𝑛𝑗𝑎𝑛𝑔
• Long Term Debt to Equity Ratio = x 100%
𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖
100.000.000
Long Term Debt to Equity Ratio = 517.000.000 x 100% = 0,193%
𝐿𝑎𝑏𝑎 𝑈𝑠𝑎ℎ𝑎 (𝐸𝐵𝐼𝑇)
• Time Interest Earned = x 100%
𝐵𝑢𝑛𝑔𝑎
300.000.000
Time Interest Earned = x 100% = 5,357%
56.000.000

3. Rasio Profitabilitas / Efisiensi


𝐿𝑎𝑏𝑎 𝑈𝑠𝑎ℎ𝑎 (𝐸𝐵𝐼𝑇)
• Earning Power = x 100%
𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
300.000.000
Earning Power = 878.000.000 x 100% = 0,341%
𝐿𝑎𝑏𝑎 𝑠𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘 (𝐸𝐴𝑇)
• Return on Investment = x 100%
𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
166.000.000
Return on Investment = 878.000.000 x 100% = 0,189%
𝐿𝑎𝑏𝑎 𝑠𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘 (𝐸𝐴𝑇)
• Return on Equity = x 100%
𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖
166.000.000
Return on Equity = 517.000.000 x 100% = 0,321%
𝐿𝑎𝑏𝑎 𝑈𝑠𝑎ℎ𝑎 (𝐸𝐵𝐼𝑇)
• Profit Margin = x 100%
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
300.000.000
Profit Margin = 2.200.000.000 x 100% = 0,136%
𝐿𝑎𝑏𝑎 𝑠𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘 (𝐸𝐴𝑇)
• Net Profit Margin = x 100%
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
166.000.000
Net Profit Margin = x 100% = 0,075%
2.200.000.000
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
• Total Asset Turn Over = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
2.200.000.000
Total Asset Turn Over = = 2,505 kali
878.000.000
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
• Receivable Turn Over = 𝑃𝑖𝑢𝑡𝑎𝑛𝑔
2.200.000.000
Receivable Turn Over = = 12,5 kali
176.000.000
360 ℎ𝑎𝑟𝑖
• Periode Pengumpulan Piutang = 𝑇𝑖𝑛𝑔𝑘𝑎𝑡 𝑃𝑒𝑟𝑝𝑢𝑡𝑎𝑟𝑎𝑛 𝑃𝑖𝑢𝑡𝑎𝑛𝑔
360 ℎ𝑎𝑟𝑖
Periode Pengumpulan Piutang = = 28,8
12,5

= 29 hari
𝐻𝑎𝑟𝑔𝑎 𝑃𝑜𝑘𝑜𝑘 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛
• Inventory Turn Over = 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
1.500.000.000
Inventory Turn Over = = 13,392 kali
112.000.000
360 ℎ𝑎𝑟𝑖
• Periode Tersimpannya Persediaan = 𝑇𝑖𝑛𝑔𝑘𝑎𝑡 𝑃𝑒𝑟𝑝𝑢𝑡𝑎𝑟𝑎𝑛 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
360 ℎ𝑎𝑟𝑖
Periode Tersimpannya Persediaan = = 26,881
13,392

= 27 hari

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