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  • 7-Analisis Rasio Keuangan

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    The document defines and provides formulas for several financial ratios used to analyze companies, including: - Current ratio, quick ratio, and cash ratio, which measure a company's ability to pay short-term debts. - Working capital ratio, debt ratios, tangible asset coverage ratios, and turnover ratios, which measure asset use, leverage, coverage of debt payments, and efficiency of operations. - Profitability ratios like gross profit margin, net profit margin, return on equity, and operating income ratio, which measure profit levels relative to sales and investments.

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    Original Title

    7-ANALISIS RASIO KEUANGAN

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    The document defines and provides formulas for several financial ratios used to analyze companies, including: - Current ratio, quick ratio, and cash ratio, which measure a company's ability to pay short-term debts. - Working capital ratio, debt ratios, tangible asset coverage ratios, and turnover ratios, which measure asset use, leverage, coverage of debt payments, and efficiency of operations. - Profitability ratios like gross profit margin, net profit margin, return on equity, and operating income ratio, which measure profit levels relative to sales and investments.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    8 views11 pages

    7-Analisis Rasio Keuangan

    Uploaded by

    arthur
    The document defines and provides formulas for several financial ratios used to analyze companies, including: - Current ratio, quick ratio, and cash ratio, which measure a company's ability to pay short-term debts. - Working capital ratio, debt ratios, tangible asset coverage ratios, and turnover ratios, which measure asset use, leverage, coverage of debt payments, and efficiency of operations. - Profitability ratios like gross profit margin, net profit margin, return on equity, and operating income ratio, which measure profit levels relative to sales and investments.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 11

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟

    𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟
    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛
    𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    𝐶𝑎𝑠ℎ + 𝐸𝑓𝑒𝑘
    𝐶𝑎𝑠ℎ 𝑅𝑎𝑡𝑖𝑜 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    (𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟)


    𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑡𝑜 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝑅𝑎𝑡𝑖𝑜 =
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
    𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔
    𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 𝑅𝑎𝑡𝑖𝑜 =
    𝐸𝑘𝑢𝑖𝑡𝑎𝑠 𝑃𝑒𝑚𝑒𝑔𝑎𝑛𝑔 𝑆𝑎ℎ𝑎𝑚

    𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔
    𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 𝑡𝑜 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 𝑅𝑎𝑡𝑖𝑜 =
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎

    𝐻𝑢𝑡𝑎𝑛𝑔 𝐽𝑎𝑛𝑔𝑘𝑎 𝑃𝑎𝑛𝑗𝑎𝑛𝑔


    𝐿𝑜𝑛𝑔 𝑇𝑒𝑟𝑚 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 𝑅𝑎𝑡𝑖𝑜 =
    𝑀𝑜𝑑𝑎𝑙 𝑆𝑎ℎ𝑎𝑚

    (𝐽𝑚𝑙 𝐴𝑘𝑡𝑖𝑣𝑎 − 𝐼𝑛𝑡𝑎𝑛𝑔𝑖𝑏𝑙𝑒𝑠 − 𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟)


    𝑇𝑎𝑛𝑔𝑖𝑏𝑙𝑒 𝐴𝑠𝑠𝑒𝑡𝑠 𝐷𝑒𝑏𝑡 𝐶𝑜𝑣𝑒𝑟𝑎𝑔𝑒 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐽𝑎𝑛𝑔𝑘𝑎 𝑃𝑎𝑛𝑗𝑎𝑛𝑔
    𝐸𝐵𝐼𝑇
    𝑇𝑎𝑛𝑔𝑖𝑏𝑙𝑒 𝐴𝑠𝑠𝑒𝑡𝑠 𝐷𝑒𝑏𝑡 𝐶𝑜𝑣𝑒𝑟𝑎𝑔𝑒 =
    𝐵𝑢𝑛𝑔𝑎 𝐻𝑢𝑡𝑎𝑛𝑔 𝐽𝑎𝑛𝑔𝑘𝑎 𝑃𝑎𝑛𝑗𝑎𝑛𝑔

    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 =
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎

    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐾𝑟𝑒𝑑𝑖𝑡
    𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 =
    𝑃𝑖𝑢𝑡𝑎𝑛𝑔 𝑅𝑎𝑡𝑎 − 𝑟𝑎𝑡𝑎
    (𝑃𝑖𝑢𝑡𝑎𝑛𝑔 𝑅𝑎𝑡𝑎 − 𝑟𝑎𝑡𝑎 𝑥 360)
    𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐶𝑜𝑙𝑙𝑒𝑐𝑡𝑖𝑜𝑛 𝑃𝑒𝑟𝑖𝑜𝑑𝑒 =
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐾𝑟𝑒𝑑𝑖𝑡

    𝐻𝑎𝑟𝑔𝑎 𝑃𝑜𝑘𝑜𝑘 𝑃𝑟𝑜𝑑𝑢𝑘


    𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 =
    𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑅𝑎𝑡𝑎 − 𝑟𝑎𝑡𝑎

    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑁𝑒𝑡𝑡𝑜
    𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 =
    (𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟−𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟)

    (𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑅𝑎𝑡𝑎 − 𝑟𝑎𝑡𝑎 𝑋 360)


    𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑑𝑎𝑦′𝑠𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 = 𝐻𝑎𝑟𝑔𝑎 𝑃𝑜𝑘𝑜𝑘 𝑃𝑟𝑜𝑑𝑢𝑘
    𝐿𝑎𝑏𝑎 𝐾𝑜𝑡𝑜𝑟
    𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 =
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ

    𝐿𝑎𝑏𝑎 𝑆𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘


    𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 =
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝐵𝑒𝑟𝑠𝑖ℎ

    𝐿𝑎𝑏𝑎 𝑆𝑒𝑏𝑒𝑙𝑢𝑚 𝐵𝑢𝑛𝑔𝑎 𝑑𝑎𝑛 𝑃𝑎𝑗𝑎𝑘


    𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝑃𝑜𝑤𝑒𝑟 𝑜𝑓 𝑇𝑜𝑡𝑎𝑙 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 =
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
    𝐿𝑎𝑏𝑎 𝐵𝑒𝑟𝑠𝑖ℎ 𝑆𝑒𝑡𝑒𝑙𝑎ℎ 𝑃𝑎𝑗𝑎𝑘
    𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐸𝑞𝑢𝑖𝑡𝑦 =
    𝑀𝑜𝑑𝑎𝑙 𝑆𝑒𝑛𝑑𝑖𝑟𝑖

    (𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑁𝑒𝑡𝑡𝑜 − 𝐻𝑃𝑃 − 𝐵𝑖𝑎𝑦𝑎 𝐴𝑑𝑚, 𝑃𝑒𝑛𝑗, 𝑈𝑚𝑢𝑚)


    𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 𝑅𝑎𝑡𝑖𝑜 =
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑁𝑒𝑡𝑡𝑜

    (𝐻𝑃𝑃 + 𝐵𝑖𝑎𝑦𝑎 𝑎𝑑𝑚, 𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛, 𝑈𝑚𝑢𝑚)


    𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐸𝑞𝑢𝑖𝑡𝑦 =
    𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 𝑁𝑒𝑡𝑡𝑜

    𝐿𝑎𝑏𝑎 𝑁𝑒𝑡𝑡𝑜 𝑆𝑒𝑠𝑢𝑑𝑎ℎ 𝑃𝑎𝑗𝑎𝑘


    𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑟 𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 =
    𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
    𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = 𝑋 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟
    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
    2009 = 𝑋 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    883.828.975
    2009 = 𝑋 100%
    1.140.707.150

    = 77,48%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
    2010 = 𝑋 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    1.959.689.796
    2010 = 𝑋 100%
    2.028.903.274

    = 96,59%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
    2011 = 𝑋 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    1.399.424.571
    2011 = 𝑋 100%
    1.331.178.357

    = 105,13%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟
    2012 = 𝑋 100%
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    911.358.193
    2012 = 𝑋 100%
    752.526.018

    = 121.11%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛


    𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛


    2009 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    883.828.975
    2009 = 𝑋100%
    1.140.707.150
    = 77,48%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛


    2010 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    1.959.689.796
    2010 = 𝑋100%
    2.028.903.274

    = 96,59%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛


    2011 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    1.399.424.571
    2011 = 𝑋100%
    1.331.178.357

    = 105,13%

    𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛


    2012 =
    𝐻𝑢𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

    911.358.193
    2012 = 𝑋100%
    752.526.018

    = 121,11%

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