RASIO LIKUIDITAS

CURRENT RATIO = CURRENT ASSETS/CURRENT LIABILITIES

QUICK RATIO = CURRENT ASSSET – INVENTORY/CURRENT LIABILITIES
CASH RATIO = NILAI KAS / UTANG JANGKA PENDEK

RASIO PROFITABILITAS
GROSS PROFIT MARGIN ON SALES = SALES-COST OF GOODS SOLD/SALES
ROI = NET PROFIT/TOTAL ASSETS X 100%
RETURN ON TOTAL EQUITY (ROE) = NET INCOME / EQUITY X 100%
OPERATING INCOME RATIO = EBIT/NET SALES
OPERATING RATIO = HPP+BY.OPERASIONAL / PENJUALAN BERSIH X100%
NET PROFIT MARGIN = NET PROFIT AFTER TAX/NET SALES
EARNING POWER TOTAL INVESTMENT =EARNING AFTER TAX/ TOTAL ASSETS
NET EARNING POWER RATIO= EARNINGBEFORE INTEREST AND TAX / TOTAL ASSETS
RATE OF RETURN FOR OWNERS =EARNING AFTER TAX/ EQUITY

RASIO LEVERAGE
TOTAL DEBT TO EQUITY RATIO = CURRENT LIABILITIES + LONG TERM DEPT/ EQUITY (MODAL SENDIRI)
LONG TERM TO EQUITY RATIO = LONG TERM DEPT/EQUITY (MODAL SENDIRI)
TOTAL DEPT TO TOTAL ASSETS RATIO = TOTAL DEPT / TOTAL ASSETS
TIME INTERESTS EARNED RATIO = EARNING BEFORE INTEREST DAN INCOME TAX / INTEREST CHANGE

RASIO AKTIVITAS
PERPUTARAN PERSEDIAAN (INVENTORY TURN OVER) = COST OF GOOD SOLD/ AVERAGE INVENTORY
RATA RATA WAKTU PENAGIHAN PIUTANG (AVERAGE COLLECTION PERIODE) = AVERAGE RECEVAIBLE X 360 / NET CREDIT SALE
PERPUTARAN AKTIVA TETAP (FIXED ASSETS TURN OVER) = NET SALES/FIXED ASSETS
PERPUTARAN TOTAL AKTIVA (TOTAL ASSETS TURN OVER) = NET SALES/TOTAL ASSETS
PERPUTARAN PIUTANG (RECEIVABLE TURN OVER) = NET CREDIT SALES/AVERAGE RECEVAIBLE
RATA RATA PENYIMPANAN PERSEDIAAN (AVERAGE DAY’S INVENTORY) = AVERAGE INENTORY X 360 / COST OF GOOD SOLD
PERPUTARAN MODAL KERJA (WORKING CAPITAS TURN OVER) SALES – COST OF GOODS SOLD SALES
 RASIO LIKUIDITAS
ENT ASSETS/CURRENT LIABILITIES
T ASSSET – INVENTORY/CURRENT LIABILITIES
/ UTANG JANGKA PENDEK

RASIO PROFITABILITAS
ON SALES = SALES-COST OF GOODS SOLD/SALES
L ASSETS X 100%
TY (ROE) = NET INCOME / EQUITY X 100%
TIO = EBIT/NET SALES
P+BY.OPERASIONAL / PENJUALAN BERSIH X100%
NET PROFIT AFTER TAX/NET SALES
INVESTMENT =EARNING AFTER TAX/ TOTAL ASSETS
ATIO= EARNINGBEFORE INTEREST AND TAX / TOTAL ASSETS
WNERS =EARNING AFTER TAX/ EQUITY

RASIO LEVERAGE
RATIO = CURRENT LIABILITIES + LONG TERM DEPT/ EQUITY (MODAL SENDIRI)
RATIO = LONG TERM DEPT/EQUITY (MODAL SENDIRI)
SSETS RATIO = TOTAL DEPT / TOTAL ASSETS
D RATIO = EARNING BEFORE INTEREST DAN INCOME TAX / INTEREST CHANGE

RASIO AKTIVITAS
AN (INVENTORY TURN OVER) = COST OF GOOD SOLD/ AVERAGE INVENTORY
AGIHAN PIUTANG (AVERAGE COLLECTION PERIODE) = AVERAGE RECEVAIBLE X 360 / NET CREDIT SALES
TAP (FIXED ASSETS TURN OVER) = NET SALES/FIXED ASSETS
TIVA (TOTAL ASSETS TURN OVER) = NET SALES/TOTAL ASSETS
(RECEIVABLE TURN OVER) = NET CREDIT SALES/AVERAGE RECEVAIBLE
AN PERSEDIAAN (AVERAGE DAY’S INVENTORY) = AVERAGE INENTORY X 360 / COST OF GOOD SOLD
ERJA (WORKING CAPITAS TURN OVER) SALES – COST OF GOODS SOLD SALES
 Perhitungan Komponen LK Nilai
596% Aset Lancar 5,034,737,166,320
306% Aset Tidak Lancar 2,212,326,727,974
263% Liabilitas Jangka Pendek 844,928,054,206
Liabilitas Jangka Panjang 1,179,893,285,690
Perhitungan Ekuitas 5,222,242,554,398
48% Inventory 2,453,226,712,334
10% Kas 2,219,784,801,023
142% Penjualan 7,275,828,758,719
65% Cost of Goods Sold 3,753,585,066,580
96% Net Sales 7,412,766,872,302
10% Profit Operation 989,517,323,823
99% Net Profit (After Tax) 731,310,571,351
102% Pajak 258,206,752,472
137% Earning After Tax 7,154,560,119,830
Average Inventory 2,552,964,631,390
Perhitungan Average Receivable 232,401,546,303
39%
23%
28%
#DIV/0!

Perhitungan
147%
1129%
335%
102%
3190%
24485%
3,522,243,692,139
 TUGAS MANAJEMEN
NAMA : AYU WULAN AGUSTIYANTI
NIM : P32.2021.00805

RASIO LIKUIDITAS
CURRENT RATIO = CURRENT ASSETS/CURRENT LIABILITIES
QUICK RATIO = CURRENT ASSSET – INVENTORY/CURRENT LIABILITIES
CASH RATIO = NILAI KAS / UTANG JANGKA PENDEK

RASIO PROFITABILITAS
GROSS PROFIT MARGIN ON SALES = SALES-COST OF GOODS SOLD/SALES
ROI = NET PROFIT/TOTAL ASSETS X 100%
RETURN ON TOTAL EQUITY (ROE) = NET INCOME / EQUITY X 100%
OPERATING INCOME RATIO = EBIT/NET SALES
OPERATING RATIO = HPP+BY.OPERASIONAL / PENJUALAN BERSIH X100%
NET PROFIT MARGIN = NET PROFIT AFTER TAX/NET SALES
EARNING POWER TOTAL INVESTMENT =EARNING AFTER TAX/ TOTAL ASSETS
NET EARNING POWER RATIO= EARNINGBEFORE INTEREST AND TAX / TOTAL ASSETS
RATE OF RETURN FOR OWNERS =EARNING AFTER TAX/ EQUITY

RASIO LEVERAGE
TOTAL DEBT TO EQUITY RATIO = CURRENT LIABILITIES + LONG TERM DEPT/ EQUITY (MODAL SENDIRI)
LONG TERM TO EQUITY RATIO = LONG TERM DEPT/EQUITY (MODAL SENDIRI)
TOTAL DEPT TO TOTAL ASSETS RATIO = TOTAL DEPT / TOTAL ASSETS
TIME INTERESTS EARNED RATIO = EARNING BEFORE INTEREST DAN INCOME TAX / INTEREST CHANGE

RASIO AKTIVITAS
PERPUTARAN PERSEDIAAN (INVENTORY TURN OVER) = COST OF GOOD SOLD/ AVERAGE INVENTORY
RATA RATA WAKTU PENAGIHAN PIUTANG (AVERAGE COLLECTION PERIODE) = AVERAGE RECEVAIBLE X 360 / NET CREDIT
SALES
PERPUTARAN AKTIVA TETAP (FIXED ASSETS TURN OVER) = NET SALES/FIXED ASSETS
PERPUTARAN TOTAL AKTIVA (TOTAL ASSETS TURN OVER) = NET SALES/TOTAL ASSETS
PERPUTARAN PIUTANG (RECEIVABLE TURN OVER) = NET CREDIT SALES/AVERAGE RECEVAIBLE
RATA RATA PENYIMPANAN PERSEDIAAN (AVERAGE DAY’S INVENTORY) = AVERAGE INENTORY X 360 / COST OF GOOD SOLD
PERPUTARAN MODAL KERJA (WORKING CAPITAS TURN OVER) SALES – COST OF GOODS SOLD SALES
 TUGAS MANAJEMEN KEUANGAN

RASIO LIKUIDITAS Perhitungan

S/CURRENT LIABILITIES 121%
INVENTORY/CURRENT LIABILITIES 87%
ANGKA PENDEK 27%

RASIO PROFITABILITAS Perhitungan

= SALES-COST OF GOODS SOLD/SALES 14%
100% 0%
NET INCOME / EQUITY X 100% 113%
NET SALES 91%
ASIONAL / PENJUALAN BERSIH X100% 91%
AFTER TAX/NET SALES 0%
NT =EARNING AFTER TAX/ TOTAL ASSETS 0%
NINGBEFORE INTEREST AND TAX / TOTAL ASSETS 30%
ARNING AFTER TAX/ EQUITY 2%

RASIO LEVERAGE Perhitungan

URRENT LIABILITIES + LONG TERM DEPT/ EQUITY (MODAL SENDIRI) 282%
NG TERM DEPT/EQUITY (MODAL SENDIRI) 82%
IO = TOTAL DEPT / TOTAL ASSETS 74%
ARNING BEFORE INTEREST DAN INCOME TAX / INTEREST CHANGE #DIV/0!

RASIO AKTIVITAS Perhitungan

TORY TURN OVER) = COST OF GOOD SOLD/ AVERAGE INVENTORY 97%
UTANG (AVERAGE COLLECTION PERIODE) = AVERAGE RECEVAIBLE X 360 / NET CREDIT
14033%
ASSETS TURN OVER) = NET SALES/FIXED ASSETS 81%
L ASSETS TURN OVER) = NET SALES/TOTAL ASSETS 30%
LE TURN OVER) = NET CREDIT SALES/AVERAGE RECEVAIBLE 257%
IAAN (AVERAGE DAY’S INVENTORY) = AVERAGE INENTORY X 360 / COST OF GOOD SOLD 37281%
KING CAPITAS TURN OVER) SALES – COST OF GOODS SOLD SALES 2,173,457,785,433
NGAN

KOMPONEN LAPORAN KEUANGAN NILAI

Aset Lancar 33,924,938,550,674
Aset Tidak Lancar 19,547,512,100,302
Liabilitas Jangka Pendek 27,986,826,929,242
Liabilitas Jangka Panjang 11,478,633,630,784
Ekuitas 14,006,990,090,950
Inventory 9,525,411,108,015
Kas 7,512,097,582,978
Penjualan / PENDAPATAN USAHA 15,831,388,462,166
Cost of Goods Sold / HPP/ BBN POKOK PENDAPATAN 13,657,930,676,733
Net Sales 15,831,388,462,166
Profit Operation/LABA KOTOR 2,173,457,785,433
Net Profit (After Tax) 266,269,870,851
Pajak 23,296,787,409
Earning After Tax/ LABA THN BRJLN 266,269,870,851
Average Inventory/ PERSEDIAAN RATA2 14,143,902,856,194
Average Receivable 6,170,986,937,586