NO KETERANGAN RUMUS

1 Rasio Lancar
AKTIVA LANCAR
1 Current Ratio =
UTANG LANCAR
AKTIVA LANCAR - INVENTORY
2 Quick Ratio =
UTANG LANCAR
2 RASIO SOLVABILITAS
TOTAL UTANG
1 DEBT TO ASSET RATIO =
TOTAL ASSET
TOTAL UTANG
2 DEBT TO EQUITY RATIO =
EQUITY (EKIUTAS)
3 RASIO AKTIVITAS
1 PENJUALAN
PERPUTARAN PIUTANG =
RATA-RATA PIUTANG
2 RATA-RATA PENAGIHAN 360
=
PIUTANG PERPUTARAN PIUTANG
3 PENJUALAN
PENJUALAN PER HARI =
360
4 PENJUALAN
PERPUTARAN PERSEDIAAN =
PERSEDIAAN
5 360
RATA-RATA HARI =
PENYIMPANAN PERSEDIAAN PERPUTARAN PERSEDIAAN
6 PENJUALAN
PERPUTARAN AKTIVA TETAP =
TOTAL AKTIVA TETAP
7 MODAL KERJA TO TOTAL TOTAL ASSET LANCAR
ASSET TOTAL ASSET
8 PENJUALAN
PERPUTARAN AKTIVA =
TOTAL ASSET
4 RASIO PROFITABILITAS
LABA BERSIH
1 RETURN ON INVESTMENT =
TOTAL ASSET
LABA BERSIH
2 RETURN ON EQUITY =
EQUITY (EKIUTAS)
 2013 2014
Rp RASIO Rp RASIO

6,479,783 7,416,805
2.87 2.08
2,260,956 3,574,129
6479783-901952 7416805-1033360
2.47 1.79
2,260,956 3,574,129

4,125,586 6,141,181
0 0.41
11,677,155 14,812,023
4,125,586 6,141,181
1 0.71
7,551,596 8,670,842

11,209,219 13,077,962
15.70 18.17
713,786 719,701
360 360
22.93 19.81
15.70 18.17
11,209,219 13,077,962
31,136.72 36,327.67
360 360
11,209,219 13,077,962
12.43 12.66
901,952 1,033,360
360 360
28.96 28.44
Rp 12.43 Rp 12.66
11,209,219 13,077,962
4.00 3.28
2,803,393 3,987,565
6,479,783 7,416,805
0.55 0.50
11,677,155 14,812,023
11,209,219 13,077,962
0.96 0.88
11,677,155 14,812,023

2,152,838 2,310,198
0.18 0.16
11,677,155 14,812,023
2,152,838 2,310,198
0.29 0.27
7,551,596 8,670,842
 2015 2016
Rp RASIO Rp RASIO

7,598,476 8,349,927
1.54 1.66
4,922,732 5,042,747
7598476-1233175 8349927-1102290
1.30 1.44
4,922,732 5,042,747

7,606,495 8,024,369
0.45 0.43
16,894,043 18,576,774
7,606,495 8,024,369
0.82 0.76
9,287,547 10,552,405

13,845,199 14,058,869
17.35 12.31
797,790 1,142,533
360 360
20.75 29.24
17.35 12.31
13,845,199 14,058,869
38,458.89 39,052.41
360 360
13,845,199 14,058,869
11.23 12.75
1,233,175 1,102,290
360 360
32.06 28.24
Rp 11.23 Rp 12.75
13,845,199 14,058,869
2.48 2.31
5,579,117 6,087,746
7,598,476 8,349,927
0.4498 0.4495
16,894,043 18,576,774
13,845,199 14,058,869
0.82 0.76
16,894,043 18,576,774

2,468,902 2,530,807
0.15 0.14
16,894,043 18,576,774
2,468,902 2,530,807
0.27 0.24
9,287,547 10,552,405
 2017
Rp RASIO

11,117,745
2.46
4,513,226
11117745 - 1156012
2.21
4,513,226

8,187,497
0.37
21,987,482
8,187,497
0.59
13,799,985

13,222,064
4.95
2,671,854
360
72.73
4.95
13,222,064
36,727.96
360
13,222,064
11.44
1,156,012
360
31.47
Rp 11.44
13,222,064
2.13
6,199,299
11,117,745
0.51
21,987,482
13,222,064
0.60
21,987,482

3,706,448
0.17
21,987,482
3,706,448
0.27
13,799,985
1.1 Analisis Rasio Likuiditas

2013 2014 2015 2016

Current Ratio 2.87 2.08 1.54 1.66
Quick Ratio 2.47 1.79 1.3 1.44

Rasio Likuiditas
Current Ratio Quick Ratio

2.87
2.47 2.46
2.08
1.79 1.66
1.54 1.44
1.3

2013 2014 2015 2016 201

1.2 RASIO SOLVABILITAS

2013 2014 2015 2016

Debt to Asset Ratio 0 0.41 0.45 0.43
Debt to Equity Ratio 1 0.71 0.82 0.76

RASIO SOLVABILITAS

Debt to Asset Ratio Debt to Equity Ratio

1
0.82 0.76
0.71

0.41 0.45 0.43 0.37

0 2013 2014 2015 2016 201

1.3 RASIO AKTIVITAS

2013 2014 2015 2016

PERPUTARAN PIUTANG 15.70 18.17 17.35 12.31
RATA-RATA PENAGIHAN PIUTANG 22.93 19.81 20.75 29.24
PENJUALAN PER HARI 31,136.72 36,327.67 38,458.89 39,052.41
PERPUTARAN PERSEDIAAN 12.43 12.66 11.23 12.75
RATA-RATA HARI PENYIMPANAN PERSEDIAAN 28.96 28.44 32.04 28.24
PERPUTARAN AKTIVA TETAP 4.00 3.28 2.48 2.31
MODAL KERJA TO TOTAL ASSET 0,55 0,50 0,45 0,45
PERPUTARAN AKTIVA 0,96 0,88 0,82 0,76

1.4 RASIO PROFITABILITAS

2013 2014 2015 2016

Return Of Invesment 0.18 0.16 0.15 0.14
Return Of Equity 0.29 0.27 0.27 0.24

RASIO PROFITABILITAS
Return Of Invesment Return Of Equity

0.29
0.27 0.27 0.27
0.24
0.18 0.17
0.16 0.15 0.14

2013 2014 2015 2016 2017

 2017
2.46
2.21

2.46
2.21

1.44

16 2017

2017
0.37
0.69

0.76 0.69 RASI

0.37 PERPUTARAN PIUTAN

16 2017

22.93
2017 18.17 19.81
15.70
4.95
72.73

2013 2014
 22.93
18.17 19.81
15.70

36,727.96
11.44 2013 2014
31.47
2.13 2013 2014
0,51 PENJUALAN PER 31,136.72 36,327.67
0,60

2013 2014 2015

PERPUTARAN PERSEDIAAN 12.43 12.66 11.23
RATA-RATA HARI PENYIMPANAN PERSED 28.96 28.44 32.04

2013 2014 2015

PERPUTARAN AKTIVA TETAP 4.00 3.28 2.48
2017 MODAL KERJA TOTAL ASSET 0.55 0.50 0.45
0.17 PERPUTARAN AKTIVA 0.96 0.88 0.82
0.27

RASIO AKTIVITAS
PERPUTARAN AKTIVA TETAP MODAL KERJA TOTAL ASSE
4.00

0.27 3.28

2.48
0.17

0.96 0.88 0.82

0.55 0.50 0.45
2017

2013 2014 2015

 RASIO AKTIVITAS
PERPUTARAN PIUTANG RATA-RATA PENAGIHAN PIUTANG
72.73

29.24
20.75
18.17 19.81 17.35 45,000.00
12.31 40,000.00
4.95 36,3
35,000.00

2014 2015 2016 2017 30,000.00 31,136.72

25,000.00
20,000.00
15,000.00
 20.75
18.17 19.81 17.35 45,000.00
12.31 40,000.00
4.95 36,3
35,000.00

2014 2015 2016 2017 30,000.00 31,136.72

25,000.00
20,000.00
2015 2016 2017
38,458.89 39,052.41 36,727.96 15,000.00
10,000.00
5,000.00
0.00
2016 2017 2013 2014
12.75 11.44
28.24 31.47

2016 2017
2.31 2.13 RAS
0.45 0.51
0.76 0.6 PERPUTARAN PERSEDIAAN

28.96 28.44

RASIO AKTIVITAS
12.43 12.66
TAP MODAL KERJA TOTAL ASSET PERPUTARAN AKTIVA

2.48 2013 2014

2.31
2.13

0.82 0.76
0.45 0.45 0.51 0.60

2015 2016 2017

 RASIO AKTIVITAS
45,000.00
40,000.00
38,458.89 39,052.41
36,327.67 36,727.96
35,000.00
30,000.00 31,136.72 PENJUALAN PER HARI
25,000.00 31,136.72
20,000.00
15,000.00
45,000.00
40,000.00
38,458.89 39,052.41
36,327.67 36,727.96
35,000.00
30,000.00 31,136.72 PENJUALAN PER HARI
25,000.00 31,136.72
20,000.00
15,000.00
10,000.00
5,000.00
0.00
2013 2014 2015 2016 2017

RASIO AKTIVITAS
PERPUTARAN PERSEDIAAN RATA-RATA HARI PENYIMPANAN PERSEDIAAN
32.04 31.47
28.44 28.24

12.66 12.75
11.23 11.44

2014 2015 2016 2017