TUGAS TUTORIAL KE-2

PROGRAM STUDI AKUNTANSI

Nama Mata Kuliah : Analisis lnformasi Keuangan

Kode Mata Kuliah : EKSI4204
Jumlah sks : 3sks
sks
Nama Pengembang : PesiSuryani, S.E., M.Ak.
Nama Penelaah : PesiSuryani, S.E., M.Ak.
Status Pengembangan : Baru
Baru/Revisi*
Tahun Pengembangan : 2021
Edisi Ke- : 2

Skor Sumber Tugas

No Tugas Tutorial
Maksimal Tutorial
1 Perhatikan data pada tabel dibawah ini. Modul4
Modul
100
KB 1

tahun 2019 tahun 2020

NERACA
Cash 14,950 17,250
Accounts Receivable 56,925 23,000
Marketable Securities 23,000 11,500
Inventories 126,500 103,500

Prepaids 863 2,013

Total Current Assets 222,238 157,263

Property, Plant, and Equipment, net 246,388 245,238
Total Assets 468,625 402,500

Current Liabilities 69,000 46,000

Bonds Payable 115,000 115,000

Common Equity 284,625 241,500

Total Liabilities & Equity 468,625 402,500
LABA (RUGI)
Sales 471,500 452,525
Cost of Goods Sold 230,000 208,438
Gross Profit 241,500 244,088

SG&A 126,500 123,625

Interest Expense 11,500 7,188

Net Income 103,500 113,275

Diminta :Hitunglah rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas

 LEMBAR JAWAB

Nama : Dini Nur Lathifah

NIM : 030995277

2019 2020

RASIO LIKUIDITAS

Rasio Lancar / Current Ratio

222,238 157,263
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 = 3,22 = 3,41
69,000 46,000
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Rasio Sangat Lancar / Quick Ratio
222,238 − 126,500 157,263 − 103,500
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 = 1,39 = 1,17
69,000 46,000
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Rasio Kas / Cash Ratio
14,950 17,250
𝐶𝑎𝑠ℎ 𝑜𝑟 𝐶𝑎𝑠ℎ 𝐸𝑞𝑢𝑖𝑣𝑎𝑙𝑒𝑛𝑡 = 0,22 = 0,375
69,000 46,000
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Rasio Perputaran Kas
471,500 452,525
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ = 3,08 = 4,07
222,238 − 69,000 157,263 − 46,000
𝑀𝑜𝑑𝑎𝑙 𝐾𝑒𝑟𝑗𝑎 𝐵𝑒𝑟𝑠𝑖ℎ

Inventory to Net Working Capital

126,500 103,500
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 = 0,83 = 0,93
222,238 − 69,000 157,263 − 46,000
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 − 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

RASIO SOLVABILITAS

Debt Ratio
115,000 115,000
𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 = 0,25 = 0,29
468,625 402,500
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
Debt to Equity Ratio
115,000 115,000
𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 = 0,40 = 0,48
284,625 241,500
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦
Long Term Debt to Equity Ratio
115,000 115,000
𝐿𝑜𝑛𝑔 𝑇𝑒𝑟𝑚 𝐷𝑒𝑏𝑡 = 0,40 = 0,48
284,625 241,500
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦
Times Interest Earned 244,088 − 123,625
241,500 − 126,500 =
𝐸𝐵𝐼𝑇 = 10 7,188
11,500
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 16,76

Fixed Charge Coverage 113,275 + 7,188

103,500 + 11,500 =
𝐸𝐵𝑇 + 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 + 𝐿𝑒𝑎𝑠𝑒 = 10 7,188
11,500
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 + 𝐿𝑒𝑎𝑠𝑒 16,76

RASIO RENTABILITAS

Profit Margin
471,500 − 230,000 452,525 − 208,438
Profit Margin = = 0,51 = 0,54
471,500 452,525
103,500 113,275
Net Profit Margin = = 0,22 = 0,25
471,500 452,525
Return on Investment / ROI
103,500 113,275
𝐸𝐴𝐼𝑇 = 0,22 = 0,28
468,625 402,500
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
Return on Equity / ROE
103,500 113,275
𝐸𝐴𝐼𝑇 = 0,36 = 0,47
284,625 241,500
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦
Laba per Lembar Saham
𝐿𝑎𝑏𝑎 𝑆𝑎ℎ𝑎𝑚 𝐵𝑖𝑎𝑠𝑎 - -
𝑆𝑎ℎ𝑎𝑚 𝐵𝑖𝑎𝑠𝑎 𝑦𝑎𝑛𝑔 𝐵𝑒𝑟𝑒𝑑𝑎𝑟
Return on Assets / ROA
103,500 113,275
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 = 0,22 = 0,28
468,625 402,500
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

RASIO AKTIVITAS

Receivable Turn Over

471,500 452,525
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 = 8,28 = 19,675
56,925 23,000
𝑃𝑖𝑢𝑡𝑎𝑛𝑔
 ℎ𝑎𝑟𝑖 𝑑𝑙𝑚 1𝑡ℎ𝑛 365 365
𝐷𝑎𝑦𝑠 𝑜𝑓 𝑅𝑒𝑐𝑖𝑒𝑣𝑎𝑏𝑙𝑒 = = 44,08 = 18,55
𝑅𝑇𝑂 8,28 19,675
Inventory Turn Over
471,500 452,525
𝑆𝑎𝑙𝑒𝑠 = 3,73 = 4,37
126,500 103,500
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
Working Capital Turn Over
471,500 452,525
𝑆𝑎𝑙𝑒𝑠 = 1,01 = 1,12
468,625 402,500
𝐴𝑠𝑠𝑒𝑡𝑠
Fixed Assets Turn Over
471,500 452,525
𝑆𝑎𝑙𝑒𝑠 = 1,91 = 1,85
246,388 245,238
𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡𝑠
Assets Turn Over
471,500 452,525
𝑆𝑎𝑙𝑒𝑠 = 1,01 = 1,12
468,625 402,500
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠