PT BALIKU
Laporan Laba Rugi
Untuk Periode yang berakhir tanggal 31 Desember 2021
2020 %
Penjualan 4.000.000 100,0%
Harga Pokok Penjulan 3.000.000 75,0%
Laba Kotor 1.000.000 25,0%
Biaya Administrasi dan Umum 570.000 14,3%
Operating expenses 570.000 14,3%
Laba Sebelum Bunga Pajak (EBIT) 430.000 10,8%
Bunga Obligasi (5% X 600.000) 30.000 0,8%
0,0%
Laba Sebelum Pajak (EBT) 400.000 10,0%
Pajak Penghasilan 160.000 4,0%
Net income 240.000 6,0%
LAPORAN NERACA
Per 31 Desember 2020
PT BALIKU
Aktiva 2020 % Hutang dan Modal Sendiri 2020 %
Aktiva Lancar Hutang Lancar
Kas 200.000 6,7% Hutang Dagang 300.000 10,0%
Efek 200.000 6,7% Hutang Wesel 100.000 3,3%
Piutang 160.000 5,3% Hutang Pajak 160.000 5,3%
Persediaan 840.000 28,0% Jumlah Hutang Lancar 560.000 18,7%
0,0% Hutang Jangka Panjang
0,0% Obligasi 600.000 20,0%
Jumlah Aktiva Lancar 1.400.000 46,7% - 0,0%
Aktiva Tetap 0,0%
Tanah 200.000 6,7% Jumlah Hutang Jangka Panjang 600.000 20,0%
Bangunan 1.000.000 33,3%
Akumulasi Depresiasi -200.000 -6,7% Modal Sendiri 1.200.000 40,0%
Mesin 700.000 23,3% Modal Saham - 0,0%
Akumulasi Depresiasi -100.000 -3,3% Laba Tahun Berjalan 240.000 8,0%
Jumlah Aktiva Tetap 1.600.000 53,3% Laba yang di tahan 400.000 13,3%
Jumlah Modal Sendiri 1.840.000 61,3%
Total Assets 3.000.000 100,0% Total Liabilities and Owner's Equity 3.000.000 100,0%
Jawaban Soal Nama : I Gede Yuliarta Sariyasa
NIM : 20212413124
Kelas : S1 Akuntansi - Sore
Semester : 5 (Lima)
Nama Dosen: I Ketut Yudhana Adhi ,SE . MM
Tugas : Analisa Laporan Keuangan
1 Liquidity Ratio
(Account Neraca) % Decimal
A Current Rasio = Current Asset 1.400.000 = 250% 2,50
Current Liabilities 560.000
B Quick Ratio = Cash + Marketable Securities + AC_ Receivable 560.000 100% 1,00
Current Liabilities 560.000
C Cash Rasio = Cash + Marketable Security 400.000 71% 0,71
Current Liabilities 560.000
D Working Capital To Total Aset Rasio = Current Asset - Current Libilities 840.000 28% 0,28
Total Asset 3.000.000
2 Leverage Ratio
A Total Debt to Equity Rasio = Total Liabilities 1.160.000 63% 0,63
Total Stock holder Equity 1.840.000
B Total Debt to Total Asset Ratio = Total Libilities 1.160.000 39% 0,39
Total Asset 3.000.000
C Long Term to Debt Equity Ratio = Long Term Libilities 600.000 52% 0,52
Total Liabilities 1.160.000
3 Activity Ratio
A Total Asset Turn Over = Net Income 4.000.000 133% 1,33 times
Average Total Asset 3.000.000
B Receivable Turn Over = Net Sales 4.000.000 1875% 18,75 times
Average Account Receivable 160.000
C Average Days Collection = day in year 365 1947% 19,47 day's
receivable turn over 18,75
D Inventory Turn Over = Cost Of good Sold 3.000.000 357% 3,57 times
Average Inventory 840.000
E Average Days Inventory = Day in Year 365 10220% 102,20 day's
Inventory Turn Over 3,57
F Working Capital Turn Over = Net Sales 4.000.000 476% 4,76
Current Asset - Current Liabilities 840.000
4 Profitability Ratio
A Gross Profit Margin = Gross Margin 1.000.000 25% 0,25
Net Sales 4.000.000
B Operating Income Ratio = EBIT 430.000 11% 0,11
Net Sales 4.000.000
C Operating Ratio = Operating Expense 570.000 14% 0,14
Net Sales 4.000.000
D Net Profit Margin = Net Profit 240.000 6% 0,06
Net Sales 4.000.000
E Earning Power of Total Investment = EBIT 430.000 14% 0,14
Total Aset 3.000.000
F Rate of Return Investment = Net Sales - Capital X 100% 2.800.000 233% 2,33
ROI (Return on Invesment) Capital 1.200.000
G Rate on Return for owner = Net Profit
X 100% 240.000 20% 0,20
ROIC (Return on Invested Capital) Capital 1.200.000
Sources : https://www.investopedia.com/terms/c/cash-ratio.asp
Analisis Laporan Keuangan (Dr. Mamduh M. Hanafi,MBA
Financial & Managerial Accounting (needles Anderson Caldwell)
