QUIS KE-1 / MANAJEMEN KEUANGAN - 1

DOSEN : HJ. CATUR RAHAYU M., SE, MM

SOAL- 1
PT. SINAR DUNIA Dec-21 Dec-20
Asset
Cash 525.000 515.000
Marketable Securities 295.000 285.000
Account Receivable 1.250.000 900.000
Inventory 705.000 700.000
Current Asset 2.775.000 2.400.000

Gross Fixed Asset 3.175.000 3.100.000

Acc. Depreciation 350.000 300.000
Net Fixed Asset 2.825.000 2.800.000
Total Asset 5.600.000 5.200.000

Liabilities and Stockholder's Equity

Account Payable 427.500 421.500
Notes Payable 245.000 205.000
Accruals 153.000 150.000
Current Liabilities 825.500 776.500
Long Term Debt 2.000.000 1.800.000
Total Liabilities 2.825.500 2.576.500

Preffered Stock 550.000 727.000

Common Stock 970.000 800.000
Paid in Capital 532.500 321.500
Retained Earning 722.000   775.000
Total S/H Equity 2.774.500 2.623.500
Total Liabilities + S/H Equity 5.600.000 5.200.000

PT. SINAR DUNIA

Income Statement Dec-21
Sales 15.000.000
COGS 8.250.000
Gross Profit 6.750.000
Operating Expenses :
- Selling Expenses 415.000
- Gen. & Admin Exp. 375.000
- Depreciation Exp. 50.000
Total Operating Expenses 840.000
Operating Profit ( EBIT ) 5.910.000
Interest Expenses 1.700.000
Earning Before Tax ( EBT ) 4.210.000
Tax 40% 1.684.000
Earning After Tax ( EAT ) 2.526.000
Preffered Stock Dividen 500.000
Earning Av. to C/S Holder 2.026.000

Keterangan Tambahan :
Market Price $12
Outstanding Share 1.200.000 lembar
Purchase $3.847.500
 Pertanyaan :

a. Hitunglah rasio keuangan tahun 2021 dan analisa perhitungan anda dengan
menggunakan time series serta cross sectional analysis dan jelaskan perhitungan
saudara ? (asumsi 1 tahun = 360 hari )

Rasio Keuangan Industry Actual Actual Time Cross Overall

Average 2020 2021 Series Sectional
Current Ratio 2.5 x 2,65 x
Quick Ratio 4.15 x 4.2 x
Average Collection Period 35 days 42 days
Inventory Turnover 8x 9x
Average Payment Period 25 days 20 days
Total Asset Turnover 6x 6.5x
Debt Ratio 40% 35%
Debt to Equity Ratio 45% 40%
TIER 3.5x 3x
Operating Profit Margin 42.5% 40%
Net Profit Margin 35% 32%
Return on Equity 60% 55%
Earning Per Share 2.5x 2.4x
Price Earning Ratio 10 12
Market to Book Ratio 12 10

b. Hitunglah Free Cash Flow tahun 2021 ?

SOAL- 2
Berikut Data Keuangan yang dimiliki PT. Mitra Sejahtera :
 Cost of Good Sold = $ 8.500.000
 Net Fixed Asset = $ 12.000.000
 Cash = $ 500.000
 Marketable Securities = $ 350.000
 Net Fixed Asset Turnover = 1.5 x
 Average Collection Period = 21 hari
 Inventory Turnover = 10 x
 Debt Ratio = 44%
 Current Ratio = 1.5x
 Asumsi 1 tahun = 360 hari

Berdasarkan data diatas, hitunglah :

1. Sales
2. Gross Profit
3. Account Receivable
4. Current Asset
5. Inventory
6. Long Term Debt
7. Total Asset
8. Total Debt
9. S/H Equity
10. Current Liabilities
` NAMA :
NIM :