BAB - 04

ANALISIS SUMBER DANA DAN PENGGUNAANYA

DAFTAR PILIHAN

DATA NERACA DATA RUGI LABA

KASUS-1 LAT-1
NERACA NERACA
NERACA

K ASUS - 2 LAT-2
NERACA
JAWAB-3
JAWAB-4
AND .1 NERACA
NERACA
AND
LAT-3
LAT-4
.1
ENGGUNAANYA

ATA RUGI LABA

LAT-1
NERACA
NERACA

LAT-2
NERACA
NERACA
AND
LAT-3
LAT-4
.1
 PT. JAPFA COMFEED INDONESIA TBK
NERACA PER 31 DESEMBER
Uraian 2018
AKTIVA LANCAR
Kas dan Bank 1,088,132,000,000
Piutang Usaha 1,822,474,000,000
Pajak Dibayar Dimuka 7,683,000,000
Aset Biologis 1,058,969,000,000
Uang Muka 598,923,000,000
Biaya Dibayar Dimuka 60,404,000,000
Persediaan Barang Dagangan 7,779,175,000,000
Jumlah Aktiva Lancar 12,415,760,000,000
AKTIVA TETAP
Tagihan Restitusi Pajak 394,037,000,000
Tanah yang Belum Dikembangkan 788,605,000,000
Properti Investasi 49,463,000,000
Aset Tetap Neto 9,691,270,000,000
Mesin-mesin 92,881,000,000
Jumlah Aktiva Tetap Netto 10,622,219,000,000
Jumlah Aktiva 23,037,979,000,000
PASIVA
KEWAJIBAN LANCAR
Hutang Bank 2,740,086,000,000
Hutang Dagang 4,165,044,000,000
Jumlah Kewajiban Lancar 6,905,130,000,000
KEWAJIBAN JANGKA PANJANG 5,918,742,000,000
Total Kewajiban 12,823,872,000,000
EKUITAS
Modal saham 8,523,027,000,000
Laba Ditahan 1,691,782,000,000
Total Ekuitas 10,214,809,000,000
Total Pasiva 23,038,681,000,000

KEMBALI KE LEMBAR KERJA

DAPIL
A TBK
R
2019

939,159,000,000 (148,973,000,000)
2,039,842,000,000 217,368,000,000
28,480,000,000 20,797,000,000
1,179,943,000,000 120,974,000,000
312,788,000,000 (286,135,000,000)
43,030,000,000 (17,374,000,000)
7,648,738,000,000 (130,437,000,000)
12,191,980,000,000 (223,780,000,000)

398,690,000,000 (4,653,000,000)
1,036,033,000,000 247,428,000,000
49,718,000,000 255,000,000
11,370,332,000,000 1,679,062,000,000 596,746,000,000
137,306,000,000 44,425,000,000
12,992,079,000,000 2,369,860,000,000
25,184,059,000,000 2,146,080,000,000

3,124,881,000,000 384,795,000,000
3,908,915,000,000 (256,129,000,000)
7,033,796,000,000 128,666,000,000
6,703,045,000,000 784,303,000,000
13,736,841,000,000 912,969,000,000

8,523,027,000,000
2,925,141,000,000 1,233,359,000,000
11,448,168,000,000 1,233,359,000,000
25,185,009,000,000 2,146,328,000,000

A
 PT. JAPFA COMFEED INDONESIA TBK
LAPORAN LABA RUGI
Penjulan 34,012,965,000,000
HPP 26,804,578,000,000
Laba kotor 7,208,387,000,000
Beban Operasi 3,682,397,000,000
Pendapatan Lainnya 317,889,000,000
Pendapatan Keuangan 39,427,000,000
Biaya Keuangan 793,467,000,000
Jumlah 3,089,839,000,000
Laba Sebelum Bunga dan Pajak 4,118,548,000,000
Beban Pajak Penghasilan 836,638,000,000
Laba Setelah Pajak 3,281,910,000,000
KEMBALI KE LEMBAR KERJA
DAPIL
36,742,561,000,000
29,616,563,000,000
7,125,998,000,000
4,106,915,000,000
130,835,000,000
168,621,000,000
745,831,000,000
2,572,708,000,000
4,553,290,000,000
688,851,000,000
3,864,439,000,000
2,729,596,000,000
2,811,985,000,000
(82,389,000,000)
424,518,000,000
(187,054,000,000)
129,194,000,000
(47,636,000,000)
(517,131,000,000)
434,742,000,000
(147,787,000,000)
582,529,000,000
 ANALISIS LAPORAN SUMBER DAN PENGGUNAAN DANA

Uraian 2006 2007 Sumber

AKTIVA LANCAR
Kas dan Bank 62,500,000 55,000,000 7,500,000
Piutang Usaha 122,500,000 155,000,000
Piutang Karyawan 35,000,000 45,000,000
Persediaan Barang Dag 315,000,000 410,000,000
Jumlah Aktiva Lancar 535,000,000 665,000,000
AKTIVA TETAP
Tanah 172,500,000 267,500,000
Bangunan Kantor 727,500,000 992,500,000
Akm. Penyusutan Bangu (280,000,000) (380,000,000) 100,000,000
Mesin-mesin 35,000,000 50,000,000
Akm. Penyusutan mesin (15,000,000) (25,000,000) 10,000,000
Kendaraan 40,000,000 60,000,000
Akm. Penyusutan Kenda (15,000,000) (35,000,000) 20,000,000
Jumlah Aktiva Tetap Netto 665,000,000 930,000,000
Jumlah Aktiva 1,200,000,000 1,595,000,000
PASIVA
KEWAJIBAN LANCAR
Hutang Bank 190,000,000 315,000,000 125,000,000
Hutang Dagang 167,500,000 477,500,000 310,000,000
Jumlah Kewajiban Lancar 357,500,000 792,500,000
KEWAJIBAN JANGKA PANJANG 287,500,000 229,500,000
Total Kewajiban 645,000,000 1,022,000,000
EKUITAS
Modal saham 307,500,000 307,500,000
Laba Ditahan 247,500,000 265,500,000 18,000,000
Total Ekuitas 555,000,000 573,000,000
Total Pasiva 1,200,000,000 1,595,000,000 590,500,000

LAPORAN LABA DITAHAN PER 31 DESEMBER 2007

Saldo Laba ditahan per 31 Desember 20X6 247,500,000

Laba bersih tahun 20X7 1,660,000,000
Deviden 1,642,000,000
Saldo Laba ditahan per 31 Desember 2007 265,500,000

LAPORAN SUMBER DAN PENGGUNAAN DANA

Uraian Jumlah
SUMBER DANA
Laba Bersih 1,660,000,000
 Penyusutan
Bangunan 100,000,000
Mesin 10,000,000
Kendaraan 20,000,000
Jumlah 130,000,000
Penurunan Modal kerja
Saldo Kas 7,500,000
Menaiknya Hutang Bank 125,000,000
Menaiknya Hutang Dag 310,000,000
Total Penurunan Modal Kerja 442,500,000
Total Sumbar Dana 2,232,500,000

PENGGUNAAN DANA
Kenaikan Modal Kerja
Menaiknya Piutang Dagang 32,500,000
Menaiknya Piutang Karyawan 10,000,000
Menaiknya Investasi Persediaan 95,000,000
Total Kenaikan Modal Kerja 137,500,000

Tanah 95,000,000
Bangunan dan Peralatan 265,000,000
Mesin 15,000,000
Kendaraan 20,000,000
Bayar Hutang Jangka Panjang 58,000,000
Bayar Deviden 1,642,000,000
Total Penggunaan Dana 2,232,500,000
AAN DANA

Penggunaan

32,500,000
10,000,000
95,000,000

95,000,000
265,000,000

15,000,000

20,000,000

58,000,000

590,500,000
 ANALISIS LAPORAN SUMBER DAN PENGGUNAAN DANA

Uraian 2018 2019

AKTIVA LANCAR
Kas dan Bank 1,088,132,000,000 939,159,000,000
Piutang Usaha 1,822,474,000,000 2,039,842,000,000
Pajak Dibayar Dimuka 7,683,000,000 28,480,000,000
Aset Biologis 1,058,969,000,000 1,179,943,000,000
Uang Muka 598,923,000,000 312,788,000,000
Biaya Dibayar Dimuka 60,404,000,000 43,030,000,000
Persediaan Barang Dagangan 7,779,175,000,000 7,648,738,000,000
Jumlah Aktiva Lancar 12,415,760,000,000 12,191,980,000,000
AKTIVA TETAP
Tagihan Restitusi Pajak 394,037,000,000 398,690,000,000
Tanah yang Belum Dikembangkan 788,605,000,000 1,036,033,000,000
Properti Investasi 49,463,000,000 49,718,000,000
Aset Tetap Neto 9,691,270,000,000 11,370,332,000,000
Mesin-mesin 92,881,000,000 137,306,000,000
Jumlah Aktiva Tetap Netto 10,622,219,000,000 12,992,079,000,000
Jumlah Aktiva 23,037,979,000,000 25,184,059,000,000
PASIVA
KEWAJIBAN LANCAR
Hutang Bank 2,740,086,000,000 3,124,881,000,000
Hutang Dagang 4,165,044,000,000 3,908,915,000,000
Jumlah Kewajiban Lancar 6,905,130,000,000 7,033,796,000,000
KEWAJIBAN JANGKA PANJANG 5,918,742,000,000 6,703,045,000,000
Total Kewajiban 12,823,872,000,000 13,736,841,000,000
EKUITAS
Modal saham 8,523,027,000,000 8,523,027,000,000
Laba Ditahan 1,691,782,000,000 2,925,141,000,000
Total Ekuitas 10,214,809,000,000 11,448,168,000,000
Total Pasiva 23,038,681,000,000 25,185,009,000,000

LAPORAN LABA DITAHAN PER 31 DESEMBER 2018

Saldo Laba ditahan per 31 Desember 20X6 1,691,782,000,000

Laba bersih tahun 20X7 3,864,439,000,000
Deviden 1,642,000,000
Saldo Laba ditahan per 31 Desember 2007 2,925,141,000,000

LAPORAN SUMBER DAN PENGGUNAAN DANA

Uraian Jumlah
SUMBER DANA
Laba Bersih 3,864,439,000,000
Penurunan Modal kerja
Saldo Kas 148,973,000,000
Menaiknya Hutang Bank 384,795,000,000
Menaiknya Hutang Dagang (256,129,000,000)
Total Penurunan Modal Kerja 277,639,000,000
Total Sumbar Dana 3,586,800,000,000

PENGGUNAAN DANA
Kenaikan Modal Kerja
Menaiknya Piutang Dagang 217,368,000,000
Menaiknya Investasi Persediaan (130,437,000,000)
Total Kenaikan Modal Kerja 86,931,000,000

Tagihan Restitusi Pajak (4,653,000,000)

Tanah yang Belum Dikembangkan 247,428,000,000
Properti Investasi 255,000,000
Aset Tetap Neto 1,679,062,000,000
Mesin-mesin 44,425,000,000
Total Penggunaan Dana 1,966,517,000,000
KEMBALI KE LEMBAR KERJA
DAPIL
GUNAAN DANA

Sumber Penggunaan

148,973,000,000
217,368,000,000
20,797,000,000
120,974,000,000
(286,135,000,000)
(17,374,000,000)
(130,437,000,000)

(4,653,000,000)
247,428,000,000
255,000,000
1,679,062,000,000
44,425,000,000

384,795,000,000
(256,129,000,000)

(784,303,000,000)

1,233,359,000,000

1,506,345,000,000 1,112,060,000,000