Nama : Diah Rai Wardhani

NIM : 042452646
Prodi : S1 Akuntansi

Tugas Tutorial 2
Analisis Informasi Keuangan

1. Rasio Likuiditas
a) Current ratio
 Current ratio (2019) = Current assets
Current liabilities
= 222.238
69.000
= 3,22 kali
 Current ratio (2020) = Current assets
Current liabilities
= 157.263
46.000
= 3,42 kali
b) Quick ratio
 Quick ratio (2019) = Current assets - Inventory
Current liabilities
= 222.238 - 126.500
69.000
= 95.738
69.000
= 1,39 kali
 Quick ratio (2020) = Current assets - Inventory
Current liabilities
= 157.263 - 103.500
46.000
= 53.763
46.000
= 1,17 kali
c) Cash ratio
 Cash ratio (2019) = Cash
Current liabilities

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 = 14.950
69.000
= 0,2167
= 21,67%
 Cash ratio (2020) = Cash
Current liabilities
= 17.250
46.000
= 0,375
= 37,5%
d) Cash turnover ratio
 Cash turnover ratio (2019) = Net Sales
Current assets - Current liabilities
= 471.500
222.238-69.000
= 471.500
153.238
= 3,08 kali
 Cash turnover ratio (2020) = Net Sales
Current assets - Current liabilities
= 452.525
157.263-46.000
= 452.525
111.263
= 4,07 kali
e) Inventory to net working capital
 Inventory to net working capital (2019) = Inventory
Current assets -
Current liabilities
= 126.500
222.238-69.000
= 126.500
153.238
= 0,8255
= 82,55%
 Inventory to net working capital (2020) = Inventory
Current assets -
Current liabilities
= 103.500
157.263-46.000

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 = 126.500
111.263
= 0,9302
= 93,02%

2. Rasio Solvabilitas
a) Debt to asset ratio (debt ratio)
 Debt ratio (2019) = Total liabilities
Total assets
= 69.000 + 115.000
468.625
= 184.000
468.625
= 0,3926
= 39,26%
 Debt ratio (2020) = Total liabilities
Total assets
= 46.000 + 115.000
402.500
= 161.000
402.500
= 0,4
= 40%
b) Debt to equity ratio
 Debt to equity ratio (2019) = Total liabilities
Total equity
= 69.000 + 115.000
284.625
= 184.000
468.625
= 0,6465
= 64,65%
 Debt to equity ratio (2020) = Total liabilities
Total equity
= 46.000 + 115.000
241.500
= 161.000
241.500
= 0,6667
= 66,67%

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 c) Long term debt to equity ratio (LTDtER)
 LTDtER (2019) = Long term liabilities
Total equity
= 115.000
284.625
= 0,404
= 40,4%
 LTDtER (2020) = Long term liabilities
Total equity
= 115.000
241.500
= 0,4762
= 47,62%
d) Times interest earned
 Times interest earned (2019) = Earnings before interest and tax
Interest expense
= 103.500 + 11.500
11.500
= 115.000
11.500
= 10 kali
 Times interest earned (2020) = Earnings before interest and tax
Interest expense
= 113.275 + 7.188
7.188
= 120.463
7.188
= 16,76 kali

3. Rasio Rentabilitas (Profitabilitas)

a) Profit margin on sales
 Profit margin on sales (2019) = Sales - Cost of goods sold
Sales
= 471.500 - 230.000
471.500
= 241.500
471.500
= 0,5122

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 = 51,22%

 Profit margin on sales (2020) = Sales - Cost of goods sold

Sales
= 452.525 - 208.438
452.525
= 244.088
452.525
= 0,5394
= 53,94%
b) Net profit margin on sales
 Net profit margin on sales (2019) = Earnings after interest and tax
Sales
= 103.500
471.500
= 0,2195
= 21,95%
 Net profit margin on sales (2020) = Earnings after interest and tax
Sales
= 113.275
452.525
= 0,2503
= 25,03%
c) Return on investment (ROI)
 ROI (2019) = Earnings after interest and tax
Total assets
= 103.500
468.625
= 0,2209
= 22,09%
 ROI (2020) = Earnings after interest and tax
Total assets
= 113.275
402.500
= 0,2814
= 28,14%
d) Return on equity (ROE)
 ROE (2019) = Earnings after interest and tax
Total equity
= 103.500
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 284.625
= 0,3636
= 36,36%
 ROE (2020) = Earnings after interest and tax
Total equity
= 113.275
241.500
= 0,469
= 46,9%
e) Return on assets (ROA)
 ROA (2019) = Net income + Interest expense
Total assets
= 103.500 + 11.500
468.625
= 115.000
468.625
= 0,2454
= 24,54%
 ROA (2020) = Net income + Interest expense
Total assets
= 113.275 + 7.188
402.500
= 120.463
402.500
= 0,2993
= 29,93%

4. Rasio Aktivitas
a) Receivable turnover
 Receivable turnover (2019) = Sales
Average accounts receivable
= 471.500
56.925
= 8,28 kali
 Receivable turnover (2020) = Sales
Average accounts receivable
= 452.525
23.000
= 19,68 kali
b) Days of receivable

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  Days of receivable (2019) = 365
Receivable turnover
= 365
8,28
= 44,08 hari (dibulatkan 45 hari)
 Days of receivable (2020) = 365
Receivable turnover
= 365
19,68
= 18,55 hari (dibulatkan 19 hari)
c) Inventory turnover
 Inventory turnover (2019) = Cost of goods sold
Inventory
= 230.000
126.500
= 1,82 kali
 Inventory turnover (2020) = Cost of goods sold
Inventory
= 208.438
103.500
= 2,01 kali
d) Days of inventory
 Days of inventory (2019) = 365
Inventory turnover
= 365
1,82
= 200,55 hari (dibulatkan 201 hari)
 Days of inventory (2020) = 365
Inventory turnover
= 365
2,01
= 181,59 hari (dibulatkan 182 hari)
e) Fixed assets turnover
 Fixed assets turnover (2019) = Sales
Total fixed assets
= 471.500
246.388
= 1,91 kali
 Fixed assets turnover (2020) = Sales
Total fixed assets
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 = 452.525
245.238
= 1,85 kali
f) Total assets turnover
 Total assets turnover (2019) = Sales
Total assets
= 471.500
468.625
= 1,01 kali
 Total assets turnover (2020) = Sales
Total assets
= 452.525
402.500
= 1,12 kali

Referensi:
Amilin. 2021. Analisis Informasi Keuangan. Tangerang Selatan: Universitas
Terbuka.
Hal 4.21-4.76.