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PERHITUNGAN INDEKS PT.

MEUTHIA AZZAHRA

Harga Kuantitas (Qo)


No Macam barang
2017 (Po) 2018 (Pn) 2017 (Qo) 2018 (Qn)
a Gula 7,000 8,000 10 20
b Beras 4,000 5,000 20 20
c The 5,000 4,000 20 40
d Kopi 8,000 9,000 40 50
e Susu 4,000 5,000 10 20
Jumlah 28,000 31,000 100 150

A. Indeks harga metode Laspeyres


Σ(Pn)xQo
Rumus: IL= x 100%
Σ(PoxQo)

670,000
IL=
610,000 x 100% 109.8%
= 1.098

B. Indeks harga metode Paasche


Rumus: Σ(PnxQn)
IP= x 100%
Σ(PoxQn)

970,000
IP=
900,000 x 100% 107.8%
= 1.078
S PT. MEUTHIA AZZAHRA

Po.Qo Pn.Qo Po.Qn Pn.Qn Po*(Qo+Qn) Pn*(Qo+Qn)

70,000 80,000 140,000 160,000 210,000 240,000


80,000 100,000 80,000 100,000 160,000 200,000
100,000 80,000 200,000 160,000 300,000 240,000
320,000 360,000 400,000 450,000 720,000 810,000
40,000 50,000 80,000 100,000 120,000 150,000
610,000 670,000 900,000 970,000 1,510,000 1,640,000

C. Indeks harga metode Drobisch dan Bowley


IL+IP
Rumus: ID=
2

2
ID= = 1.088
2

D. Indeks harga metode Ronald Fischer


Rumus:
IF= √𝐈𝐋𝐱𝐈𝐏 x 100%

IF= 1.088

E. Indeks harga metode Marshall


Rumus: Σ(QoxQn)xPn
IM= x 100%
Σ(QoxQn)xPo

1,640,000
IM=
1,510,000 x 100% 108.6%
= 1.086

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