(MENGHITUNG RATIO KEUANGAN)

MANAJEMEN KEUANGAN

Oleh :

Made Krisna Purna Nugraha (1907531235)

PROGRAM STUDI S1 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS UDAYANA

2020
 LIKUIDITAS
Rumus 2008 2009
Current 𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 106,000 100,000
× 100% = × 100% = × 100%
𝑃𝑎𝑠𝑖𝑣𝑎 𝑙𝑎𝑛𝑐𝑎𝑟 40,000 42,000
Ratio
= 2,65 × 100% = 2,38 × 100%
=265% =238%
Quick 𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑛 106,000 − 68,000 100,000 − 50,000
× 100% = × 100% = × 100%
𝑃𝑎𝑠𝑖𝑣𝑎 𝑙𝑎𝑛𝑐𝑎𝑟 40,000 42,000
Ratio
=0,95×100% = 1,19 × 100%
(Acid
=95% =119%
Test
Ratio)

Net 𝑀𝑜𝑑𝑎𝑙 𝐾𝑒𝑟𝑗𝑎 106,000 − 40,000 100,000 − 42,000

× 100% = × 100% = × 100%
𝑝𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 220,000 260,000
Working
Modal Kerja: Aktiva lancar- Utang lancar =0,3 x 100% =0,2230 x 100%
Capital to
=30% 22,30%
Sales

Current 𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 106,000 100,000

× 100% × 100% × 100%
𝑝𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 220,000 260,000
Assets to
=0,4818 x 100% =0,3846 x 100%
Sales
=48,18% =38,46%

LEVERAGE / SOLVABILITAS

Rumus 2008 2009

Debt to 𝐽𝑢𝑚𝑙𝑎ℎ 𝐻𝑢𝑡𝑎𝑛𝑔 × 100% 70,000 72,000
= × 100% = × 100%
𝐽𝑢𝑚𝑙𝑎ℎ 𝐴𝑘𝑡𝑖𝑣𝑎 160,000 156,000
Total
= 0,4375 × 100% = 0,4615 × 100%
Assets
=43,75% / 44% 46,15%
Long 𝐽𝑢𝑚𝑙𝑎ℎ 𝐻𝑢𝑡𝑎𝑛𝑔 𝐽𝑃 30,000 30,000
× 100% × 100% × 100%
𝐽𝑢𝑚𝑙𝑎ℎ 𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖 90,000 84,000
Term
=0,3333×100% = 0,3571 × 100%
Debt to
=33,33% =35,71%
Equity

Times 𝐿𝑎𝑏𝑎 𝑂𝑝𝑒𝑟𝑎𝑠𝑖 8,500 21,500

× … … … 𝑘𝑎𝑙𝑖
𝐵𝑖𝑎𝑦𝑎 𝐵𝑢𝑛𝑔𝑎 3,240 3240
Interest
=2,62 kali 6,63 kali
Earned

Fixed 𝑃𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛 𝑆𝑒𝑏𝑒𝑙𝑢𝑚 𝐵𝑖𝑎𝑦𝑎 𝑇𝑒𝑡𝑎𝑝 8,500 21,500

𝐵𝑒𝑏𝑎𝑛 𝑇𝑒𝑡𝑎𝑝 3,240 3240
Charged
=2,62 kali 6,64 kali
Coverage

AKTIVITAS

Rumus 2008 2009

Inventory 𝐻𝑎𝑟𝑔𝑎 𝑃𝑜𝑘𝑜𝑘 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 173,000 201,000
𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑛 68,000 50,000
Turnover
=2,54 = 4,02

Day’s 360 360 360

… . . 𝐻𝑎𝑟𝑖
𝐼𝑛𝑣𝑒𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 2,54 4,02
Inventory
(Inventory Turnover = Harga Pokok =141,73 Hari = 89,55 𝐻𝑎𝑟𝑖
Penjualan : Persediaan

Receivable 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐾𝑟𝑒𝑑𝑖𝑡 220,000 260,000

𝑝𝑖𝑢𝑡𝑎𝑛𝑔 𝑟𝑎𝑡𝑎 − 𝑟𝑎𝑡𝑎 30,000 30,000
Turnover
=7,3 =8,6

Receivable 360 360 360

𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 7,3 8,6
days
=49,31 hari =41,86 hari
Fixed 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 220,000 260,000
𝐴𝑘𝑡𝑖𝑣𝑎 𝑇𝑒𝑡𝑎𝑝 50,000 52,000
Assets
=4,4 =5
Turnover

Total 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 220,000 260,000

𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎 160,000 156,000
Assets
=1,375 / 1,38 (pembulatan) =1,666 / 1,7 (pembulatan)
Turnover

PROFITABILITAS

Rumus 2008 2009

Profit 𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 2,630 9,130
× 100% × 100% × 100%
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 220,000 260,000
Margin
=0,00119 x 100% =0,0351 x 100%
=1,19% =3,51 %

Return on 𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 2,630 9,130

× 100% × 100% × 100%
𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎 160,000 156,000
Investment/
=0,0164 x 100% =0,0585 x 100%
Return on
=1,64% =5,9%
Total
Assets /
Earning
Power

Return on 𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 2,630 9,130

× 100% × 100% × 100%
𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖 90,000 84,000
Net Worth
=0,029 x 100% =0,10869 x 100%
atau
=2,9% =10,9%
Return on
Equity