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1 Perhatikan data pada tabel dibawah ini. Modul 4
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tahun 2019 tahun 2020

NERACA
Cash 14,950 17,250
Accounts Receivable 56,925 23,000
Marketable Securities 23,000 11,500
Inventories 126,500 103,500
Prepaids 863 2,013
Total Current Assets 222,238 157,263
Property, Plant, and Equipment, net 246,388 245,238
Total Assets 468,625 402,500

Current Liabilities 69,000 46,000

Bonds Payable 115,000 115,000
Common Equity 284,625 241,500
Total Liabilities & Equity 468,625 402,500
LABA (RUGI)
Sales 471,500 452,525
Cost of Goods Sold 230,000 208,438
Gross Profit 241,500 244,088
SG&A 126,500 123,625
Interest Expense 11,500 7,188
Net Income 103,500 113,275

Diminta : Hitunglah rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas

1. Current Rasio memiliki beberapa rasio sebagai beriku :

 Rasio Lancar (current ratio )
Current ratio = Aktiva lancar ( Current Assets )
Utang Lancar ( Current Liabilities )
CR 2019 = 222,238 = 3,2 kali
69,000
CR 2020 = 157,263 = 3,4 kali
46,000
 Rasio Cepat ( quick ratio )
Quict Ratio = Current Assets – Inventory
Current Liabilities
QR 2019 = 222,238 – 126,000 = 1,3 kali
69,000
QR 2020 = 157,263 – 103,500 = 1,16 kali
46,000
  Rasio kas ( Cash ratio)
Cash Ratio = Cashor Cash Equivalent
Current Liabilities
Cash Ratio 2019 = 14,950 = 0,21 kali
69,000
Cash Ratio 2020 = 17,250 = 0,375 kali
46,000
 Rasio Perputaran Kas
Rasio Perputaran kas = Penjualan Bersih
Modal Kerja bersih
Rasio Perputaran kas 2019 = 103,500 = 0,67 kali
222,238 – 69,000
Rasio Perputaran kas 2020 = 113,275 = 1,01 kali
157,263 - 46,000
 Inventory to NWC
Inventory to NWC = Inventory
Current Assets – Current Liabilities
Inventory to NWC 2019 = 126,500 = 0,8 kali
222,238 – 69,000
Inventory to NWC 2020 = 103,500 = 0,93 kali
157,263 - 46,000
2. Rasio Solvabilitas memiliki beberapa rasio sebagai berikut :
 Debt to asset ratio ( Debt Ratio )
Debt Asset Ratio = Total Debt
Total Assets
DAR 2019 = 468,265 = 2,54 kali atau 254 %
184,000
DAR 2020 = 402,500 = 2,49 kali atau 249 %
161,000

 Debt to Equity Ratio

DER = Total Debt
Total Equity
DER 2019 = 468,265 = 1,64 kali atau 164 %
284,265
DER 2020 = 402,500 = 1,67 kali atau 167 %
241,500
 Times Inerest Earned
TIE = EBIT
Biaya Bunga ( Interest )
TIE 2019 = 115.000 = 10 kali
11.500
TIE 2020 = 120,463 = 16, 75 kali
7,188
 Fixed Cost Average
 FCC = EBT + Biaya Bunga + Kewajiban sewa / lease
Biaya Bunga + Kewajiban Sewa/Lease
FCC 2019 = 103,500 +11,500 = 10 kali
11,500
Fcc 2020 = 113,275 + 7,188 = 16 kali
7,188
3. Rasio Rentabilitas memiliki beberapa rasio sebagai berikut :
 Profit Margin
Profit Margin Sales = Penjualan – HPP
Penjualan
Profit Margin Sales 2019 = 471,500 – 230,000 = 0,512 atau 51%
471,500
Profit Margin Sales 2020 = 452,525 - 208,438 = 0,539 atau 54%
452,525
 Retunrn On Investment
ROI = Earnings After Interest an Tax ( EAIT )
Total Assets
ROI 2019 = 103,500 = 0,22 atau 22 %
468,625
ROI 2020 = 113,275 = 0,28 atau 28 %
402,500
 Return On Equity
ROE = Earnings After Interest and Tax
Equity
ROE 2019 = 103,500 = 0,36 atau 36%
284,625
ROE 2020 = 113,275 = 0,46 atau 46 %
241,500

 Return on Assets
ROI = Laba Bersih + Bunga
Total asset rata- rata
ROI 2019 = 103,500 +11,500 = 0,24 atau 24 %
468,625
ROI 2020 = 113,275 + 7,188 = 0,29 atau 29%
402,500
4. Rasio Aktifitas memiliki beberapa rasio sebagai berikut :
 Perputaran Piutang ( Receivable Turn Over)
RTO = Penjualan Kredit
Rata-rata piutang
RTO 2019 = 471,500 = 8,28 kali
56,925
RTO 2020 = 452,525 = 19 kali
23,000
 Perputaran Sediaan ( Inventory turn over)
ITO = Harga Pokok barang yang dijual
Sediaan
ITO 2019 = 230,000 = 1,18 kali
126,500
ITO 2020 = 208,438 = 2,01 kali
103,500
 Perputaran Modal Kerja ( working capital turn over)
Perputaran Modal Kerja = Penjualan Bersih
Modal Kerja rata –rata
Perputaran Modal Kerja 2019 = 103,500 = 0,45 kali
230,000
Perputaran Modal Kerja 2020 = 113,275 = 0,54 kali
208,438
 Fixed asset turn over
Fixed asset turn over = Penjualan
Total Aktiva Tetap
Fixed asset turn over 2019 = 471,500 = 1,91 kali
246,388
Fixed asset turn over 2020 = 452,525 = 1,84 kali
245,238
 Total Asset Turn Over
Total asset turn over = Penjualan
Total asset
Total asset turn over 2019 = 471,500 = 1 kali
468,625
Total asset turn over 2020 = 452,525 = 1,12 kali
402,500