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1.

Likuiditas
Current asset ratio
CAR = harta lancar
kewajiban lancar

CAR = 190000000
115000000

CAR = 1.65217391304348

Acid test ratio


= harta lancar-persediaan
kewajiban lancar

Acid test = 190000000 - 110000000


115000000

Acid test = 0.695652173913044

Cash ratio
Ratio kas = kas+efek
kewajiban lancar

Ratio kas = 150000000 + 5000000


115000000

Ratio kas = 1.34782608695652

2. Solvabilitas
Total debt to total equity ratio
Total debt to total equity ratio = total hutang
modal sendiri

Total debt to total equity ratio = 250000000


240000000

Total debt to total equity ratio = 1.04166666666667

Total debt to total asset ratio


Total debt to total asset ratio = total hutang
total aktiva

Total debt to total asset ratio = 250000000


490000000
Total debt to total asset ratio = 0.510204081632653

3. Rentabilitas
Rentabilitas ekonomi
Rentabilitas ekonomi = laba operasi
total aktiva

Rentabilitas ekonomi = 320000000


490000000

Rentabilitas ekonomi = 0.653061224489796

Rentabilitas usaha/modal sendiri


Rentabilitas modal sendiri = laba bersih setelah pajak
modal sendiri

Rentabilitas modal sendiri = 206500000


240000000

Rentabilitas modal sendiri = 0.860416666666667


Catatan Kesimpulan:
Hasil analisis secara keseluruhan adalah:

Analisis Rasio Jenis Rasio Hasilnya Keterangan


Likuiditas Current Asset Ratio 1.65 Likuid
Acid Test Rasio 0.69 Likuid
Cash Ratio 1.35 Likuid
Solvabilitas Total Debt to Total Equityratio 1.04 Solvable
Total Debt toTotal Asset ratio 0.51 Insovable
Long Term Debt To Equity ratio 0.56 Insovable
Rentabilitas Rentabilitas Ekonomi 0.65 Profitable
Rentabilitas Modal Sendiri 0.86 Profitable

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