UNIVERSITAS TRISAKTI

UJIAN TENGAH SEMESTER (UTS)

PERIODE SEMESTER GASAL 2021/2022
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MATAKULIAH : PRAKTIKUM ANALISIS LAPORAN KEUANGAN
HARI/TGL : JUMAT, 29 OKTOBER 2021
WAKTU : 13.15 – 15.15
DOSEN : TIM DOSEN

Mahasiswa yang pada saat UTS terbukti melakukan kecurangan (copy paste)/ jawaban
persis sama, maka peserta ujian yang jawabannya sama tersebut akan dikenakan sanksi
berupa: pembatalan mata kuliah yang bersangkutan (nilai FR), nama mahasiswa
tersebut akan dicantumkan pada papan pengumuman dan majalah kampus News Letter.

SOAL 1 (40%)
Berikut ini merupakan laporan keuangan PT Anugrah Karya Indonesia Tbk tahun 2017 dan
2018 yang disajikan dalam ribuan rupiah. Tax rate 40%.

PT Anugrah Karya Indonesia Tbk

Statement Of Financial Positions
December 31, 2017 and 2018
(In Thousands of Rupiah)

2018 2017

Assets

Current Assets
Cash and Cash Equivalents 2.201.859.470.155 2.179.549.029.701
Accounts Receivables :
Related Parties 477.273.848 463.671.306

Third Parties 9.713.833.300 9.361.536.617

Other Receivables 358.607.515 502.268.982
Inventories 8.664.976.642 10.517.963.219
Prepaid Tax 44.416.027 62.640.369

Prepaid Expenses 235.769.452 349.544.327

Total Current Assets 2.221.354.346.939 2.200.806.654.521

Non-Current Assets

Investment in an Associate Company

Fixed Assets Net 198.875.742.838 125.830.052.512
Deferred Tax Assets 82.446.167.835 89.449.452.581
Investment Properties 59.500.401.363 2.011.669.384
Intangible Assets 199.092.477 187.316.790
Deferred Tax Assets 70.152.110 40.253.379

Other Non-Current Assets 400.169.280 358.723.881

Total Non-Current Assets 341.520.725.903 217.877.468.527
Total Assets 2.562.846.072.842 2.418.684.123.048

Liabilities and Equity

Liabilities
Current Liabilities
Accounts Payable :

Related Parties 51.308.522 21.874.220

Third Parties 2.538.979.187 1.573.539.998
Taxes Payable 46.447.550 49.625.820
Accrued Expenses 165.783.257 179.126.144
Deferred Income 5.985.000.000 2.957.630.000
Total Current Liabilities 8.787.518.516 4.781.796.182

Non-Current Liabilities
Long-Term Loan-Net :

Bank Loans 85.138.023.860 90.545.532.900

Lease Liabilities 10.414.876.000 10.414.876.000
Deferred Tax Liabilities 568.916.781.000 670.130.869.000
Total Non-Current Liabilities 664.469.680.860 771.091.277.900
Total Liabilities 673.257.199.376 775.873.074.082

Equity
Share Capital 7.705.300.000 7.705.300.000
Additional Paid-In Capital 820.401.366 820.401.366

Retained Earnings:
Appropriated 317.359.772.100 361.962.947.600
Unappropriated 1.563.703.400.000 1.272.322.400.000
Total Equity 1.889.588.873.466 1.642.811.048.966

Total Liabilities And Equity 2.562.846.072.842 2.418.684.123.048

PT Anugrah Karya Indonesia Tbk

Statement Of Profit or Loss and Other Comprehensive Income
December 31, 2017 and 2018
(In Thousands of Rupiah)

  2018 2017
Net Sales 55.060.802.395.725 42.816.673.946.473
Cost Of Goods Sold -17.664.148.865.078 -15.841.619.191.077
Gross Profit 37.396.653.530.647 26.975.054.755.396
Operating Expenses -3.768.761.522.641 -2.514.495.367.346
Other operating income, net 33.627.892.008.006 24.460.559.388.050
Other operating expense -245.949.809.151 -273.674.784.576
Finance Income 46.799.131.766 36.492.708.776
Final tax on interest income -23.316.371.699 -19.797.005.919
 Finance Cost -492.638.756.739 -386.922.167.017
Equity in net earnings of asscociated
0 0
companies - net
Profit before income tax 33.627.892.008.006 24.460.559.388.050
Final tax -644.824.290.250 -575.727.778.500
Income before income tax expense 2.381.942.198.855 2.186.884.603.474
Income tax expense net -621.507.918.551 -555.930.772.581
Net Profit for the year 1.760.434.280.304 1.630.953.830.893

Other comprehensive income that will never

be reclassified to profit or loss net 0 0
movement on cash flow hedges

Remeasurement loss on post-employement

beenfits liability 59.926.817.294 -76.316.645.693

Exchange differences on translation in

foreign subsidiary -631.260.077 -3.575.923.391

Other comprehensive loss for the year net of

tax 44.313.852.893 -60.813.407.661

Total comprehensive income of the year

(loss) 1.805.379.393.274 1.573.716.346.623
Basic Earnings per Share 77 71

Diminta :
1. Hitunglah Liquidity Ratio
a. Average Collection Period
b. Days to Sale Inventory
2. Hitunglah Profitability Ratio
a. Operating Profit Margin
b. Net Profit Margin
3. Hitunglah Activity Ratio
a. Total Asset Turnover
b. Fixed Asset Turnover
c. Working Capital Turnover
4. Hitunglah Solvability Ratio
a. Debt Ratio
b. Time Interest Earned
5. Hitunglah Investment Ratio
a. ROA
b. ROI
SOAL 2 (30%)
Berikut ini merupakan laporan keuangan PT Anugerah Jaya Tbk tahun 2019 dan 2020 yang
disajikan dalam ribuan rupiah.
PT. Anugerah Jaya Tbk
Statement Of Financial Position
December 31, 2019 and 2020
(In Thousands of Rupiah)

ASSETS 2020 2019

Land
145.000.000 130.000.000
Equipment
228.000.000 155.000.000
- -
Accumulated depreciation- equipment
45.000.000 35.000.000
Buildings
200.000.000 200.000.000
- -
Accumulated depreciation- buildings
60.000.000 40.000.000
Prepaid Expenses
18.280.000 21.000.000
Inventory
154.550.000 142.000.000
Account receivable
46.000.000 62.000.000
Cash
62.520.000 45.000.000
TOTAL ASSETS
749.350.000 680.000.000

LIABILITIES & EQUITY    

Common stock Rp1.000.000 par

195.000.000 160.000.000
Retained earnings
208.000.000 180.000.000
Bonds Payable
300.000.000 300.000.000
Account payable
46.350.000 40.000.000
TOTAL LIABILITIES & EQUITY
749.350.000 680.000.000

Informasi Tambahan :

1. Biaya penyusutan Rp40.000.000

2. Tanah dijual secara tunai sebesar Rp20.000.000
3. Dividen tunai sebesar Rp20.000.000 telah dibayarkan
4. Laba bersih untuk tahun ke-2 adalah Rp48.000.000
5. Peralatan dibeli dengan harga tunai Rp95.000.000
6. Peralatan dengan nilai buku Rp12.000.000 dijual dengan harga tunai Rp6.000.000

Diminta: Buatlah Statement of Cash Flow (Indirect method) untuk tahun ke-2
SOAL 3 (30%)
PT. Mekar Usaha Tbk adalah produsen komputer yang baru berdiri. PT. Mekar Usaha Tbk
merencanakan untuk memulai operasinya pada tanggal 1 Januari di tahun ke-2. Berikut
beberapa informasi keuangan pilihan yang tersedia untuk penyusunan perkiraan kinerja PT.
Mekar Usaha Tbk selama 6 bulan mulai dari 1 Januari hingga 30 Juni, tahun ke-2.

Target sales per month Rp300.000.000

Operating Cost per month :
Labor Rp 25.000.000
Factory Rent 9.000.000
Overhead variable 22.500.000
Depreciation of equipment 30.000.000
Amortization of patent 1.000.000
Selling and administrative 55.000.000
Raw Materials 150.000.000

Additional information
45 days
1. Periode penagihan
2. Syarat penjualan (purchase term) n/30
3. Persediaan akhir barang jadi 150.000.000
4. Persediaan akhir bahan baku 50.000.000
5. Tarif pajak efektif 50%
6. Saldo kas awal 39.000.000
7. Saldo kas minimum yang dibutuhkan 45.000.000
8. Biaya dibayar di muka pada 30 Juni, Tahun ke -2 75.000.000
9. Tidak ada persediaan barang dalam proses pada 30 Juni,
Tahun ke -2
10. Penjualan dilakukan secara merata sepanjang periode
tersebut.
11. Beban dibayar tunai (kecuali dinyatakan lain).
12. Penagihan piutang diterima sebesar 50% pada bulan
berikutnya.

Data laporan posisi keuangan PT. Mekar Usaha Tbk pada 1 Januari, tahun ke-2 adalah
sebagai berikut:

Cash Rp 39.000.000
Equipment 1.300.000.000
Patent 66.000.000
Shareholder’s of Equity 1.405.000.000
 PT. Mekar Usaha Tbk
Pro Forma Income Statement
Six Months Ended June 30, Year 2

Sales Revenue (Rp300.000.000 x 6 months) 1.800.000.000

Cost Of Good Sold - 1.150.000.000
Gross Margin 650.000.000
Selling and administrative expense (Rp55.000.000 x 6 months) - 330.000.000
Expected pre-tax income 320.000.000
Estimated income taxes (at 50%) 160.000.000
Estimated net income 160.000.000

Diminta : Buatlah laporan posisi keuangan pro forma per 30 Juni, tahun ke-2.

Pengesahan Pengesahan Pengusul

Kaprodi/Sekprodi Koord Praktikum & Asistensi Kepala Praktikum

Dr. Murtanto, Ak.,MSi.,CA Drs. Lutfi Baraja, Ak., MBA Cicely Delfina H.,SE.,Ak.,M.Ak

Oktober 2021 Oktober 2021 Oktober 2021