TUGAS

ANALISIS RASIO PROFITABILITAS DAN RASIO SOLVABILITAS

PT ANEKA GAS INDUSTRI Tbk Dan PT BANK RAKYAT INDONESIA (PERSERO) Tbk

DOSEN : ALIAH PRATIWI, M. AK

NAMA : ARIDA FITRIANI

NIM : 17010002/M

KLS : KEUANGAN 01

SEKOLAH TINGGI ILMU EKONOMI (STIE) BIMA

TAHUN AKADEMIK 2020-2021

A. RASIO PROFITABILITAS
1. Rasio gross profit margin
GPM = LABA BRUTO * 100%
PENJUALAN NETO

2017 = 399.891 * 100% = 46.10%

867.390
2018 = 448.984 * 100% = 47.23%
950.487

2. Operating rasio
OR = hpp + biaya operasional * 100%
Penjualan bersih

2017 = 467.499 + 3.910 * 100% = 54%

867.390
2018 = 501.503 + 7.199 *100% = 53%
950.487

3. Net profit margin

NPM = laba setelah pajak *100%
Penjualan neto

2017 = 44.501 *100% = 5.1%

867.390
2018 = 49.005 * 100% = 5.1%
950.487

4. Return on assets (ROA)

ROA = laba bersih operasi (EBIT) * 100%
Asset bersih

2017 = 61.105 * 100% = 4.17%

1.526.964
 2018 = 64.199 *100% = 3.92%
1.637.292

5. Return on equity (ROE)

ROE = eat * 100%
Modal sendiri (EQUITY)

2017 = 44.501 *100% = 1.32%

3.358.010
2018 = 49.005 *100% = 1.43%
3.407.015

B. RASIO SOLVABILITAS
1. Debt to asset ratio
DAR = total debt (hutang) *100%
Total asset

2010 = 367.612.492 *100% = 90.9%

404.285.602

2. Debt to equity ratio

DER = total debt (hutang) *100%
Ekuitas ( equity)

2010 = 367.612.492 *100% = 1.02%

36.673.110

3. Long term debt to equity ratio

LTDtER = long term debt ( utang jk panjang) *100%
Ekuitas (equity)
 2010 = 3.988.585 *100% = 10.8%
36.673.110

4. time interest earnet

time interest earned = ebit =
biaya bunga (interest)

2010 = 14.402.001 = 0.43

32.888.603

5. fixed charge covarage (fcc)

fcc = ebit + biaya bunga + kewajiban sewa / lease
biaya bunga + kewajiban/ lease

2010 = 14.402.001 + 32.888.603 + 9.766.026 =1.33kali

32.888.603 + 9.766.026