MANAGEMENT ACCOUNTING FOR FINANCE

KELOMPOK 5 :
AGUNG IBRAHIM 2201001002
BINTI QUROTUL AINI 2201001007
DHOMAS AGASTYA H 2201001005
RIZKY HERDIANTO 2201001013
ZULFAHNUR 2201001009

PROGRAM STUDI
MAGISTER MANAGEMEN
UNIVERSITAS BAKRIE
JAKARTA
TAHUN 2021
1. PT Wahyu Adhi (WA) is a growing company and now is planning to expand its business to
other areas. His expansion plan needs an additional funding from investors and creditors.
Naturally, the new investors and creditors require more organized and detailed financial
statements.
Now, the management of PT WA has working on its financial records and has assembled the
following information:
2013 2014
Cost of goods sold $126,038 $159,143
Cash 18,187 27,478
Depreciation 35,581 40,217
Interest expense 7,735 8,866
Selling and administrative 24,787 32,352
Account payable 32,143 36,404
Net fixed assets 156,975 191,250
Sales 247,259 301,392
Account receivable 12,887 16,717
Note payable 14,651 15,997
Long-term debt 79,235 91,195
Inventory 27,119 37,216
Equity 67,891.8 83,124.4

PT WA currently pay out 50 percent of net income as dividends to the shareholders, and has
a 20 percent tax rate. You are asked to help the management of PT WA to prepare the
following: (note: all numbers should be rounded up in dollars not cents)

a. An income statement for 2014 and show the dividends and addition to retained
earnings in the bottom line.

LAPORAN KEUANGAN 2014

Revenue    
301,39
Sales   2
159,14
Cost of goods Sold 3  
142,24
Gross Profits   9
Expense    
 Depreciation 40,217  
Selling and Administrative 32,352  
Earning before interest and taxes   69,68
interest expense 8,86  
Taxable Incomes   60,82
Taxes (20%) 12,164  
Net Income   48,656
     
Devidens   24,328
Additions to retained earnings   24,328

b. A balance sheet for 2014.

Balance Sheet
Cash 27,478
AR 16,717
Inventary 37,216
Current Assets 81,411
   
Net Fixed Asset 191,25
Total Asset 272,661
   
AP 36,404
Note Payable 15,997
Current Liabilities 52,401
   
Long Term Debt LAPORAN KEUANGAN 2013
91,195
Revenue
Equlty 104,737   
RESales 24,328  247,259
Total
CostLiabilities
of goods & Equilty
Sold 272,661126,038  
Gross Profits   121,221
c. Income for
Expense    
Depreciation 35,581   2013
Selling and Administrative 24,787  
Earning before interest and taxes   60,853
interest expense 7,735  
Taxable Incomes   53,118
Taxes (20%) 10,6236  
Net Income   42,4944
     
Devidens   21,2472
Additions to retained earnings   21,2472
 d. A balance for 2013

Balance Sheet
Cash 18,187
AR 12,887
Inventary 27,119
Current Assets 58,193
   
Net Fixed Asset 156,975
Total Asset 215,168
   
AP 32,143
Note Payable 14,651
Current Liabilities 46,794
   
Long Term Debt 79,235
Equity 67,8968
RE 21,2472
Total Liabilities & Equilty 215,173

2. Saudara lakukan analisis keuangan perusahaan tersebut dengan menggunakan analisis ratio,
masing-masing menggunakan 2 ratio
 Analisa Ratio : 2014 % 2013 %
84,3399 66,4059
Ratio Net Working Capital -8,206 9 -15,72 5
155,361
Gross Working Capital 29,01 5 11,399 124,36
Inventory Turn Over
(Ratio Perputaran Persediaan) 4   5  
Return on Investment 89   96  

Dilihat dari hasil Ratio Net Working Capital, perusahaan PT Wahyu Adhi sudah tidak sehat
dengan ratio Net ditahun 2013 sebesar -15,72 dan dan tahun 2014 sebesar -8,206 dimana,
 Cash tidak bisa menutupi Account Payable ( hutang dagang perusahaan)
 Gross Working Capital menunjukan perusahaan mampu menutupi hutang jangka
pendek
 Inventory perusahaan tidak dapat diuangkan sesegera mungkin sehingga perusahaan
harus melakukan pinjaman jangka pendek atau jangka panjang
 R/E (Laba ditahan) salah satu sumber modal kerja persetujuan pemegang saham
 Terjadi penurunan perputaran persediaan di tahun 2013 bisa mencapai lima kali
dalam setahun dan perputaran persediaan pada tahun 2014 hanya bisa mencapai
empat kali dalam setahun.
 Return On Investment, menunjukan bahwa tingkat pengembalian dari modal hanya
sebesar 96 % ditahun 2013 dan pada tahun 2014 mengalami penurunan sebesar 89 %.

LIQUIDITY
- 2014
81,411 : 52,401 = 1,553
- 2013
58,193 : 46,794 = 1,243

Total Asset Turnover Ratio :

301,392 : 272,661 = 1,105
247,299 : 215,168 = 1,149

2014 perhitungan market book valuenya

Bvps = equitas dibagi jumlah share
= 104,737/10.000 = 0,0104

Market Book Ratio (MBR) = 125/0,0104 = 1.201,92

2013
BVPS = 0,00678
MBR = 18.417,62