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Analisis Laporan Keuangan
Analisis Laporan Keuangan
Analisis Laporan Keuangan
( PT TELKOM )
OLEH : KELOMPOK 6
250000
200000
150000
2013
100000 2014
2015
50000 2016
2017
0
ka
s an ng a r da l s s et i ta s n to n
ba ers
ih
di
a uta a nc o A i l pata Bru e
sr e Pi gL l M ota l Li a b nda a lB ab
Pe a n Tota T l e La b Tota b
U t ta P La
To
Rasio
0.60
0.40
0.20
2014
0.00
2015
2016
rse s
t a car
n d as
l B to
b a an
To tal l
t
n
ba n
h
To oda
l L sse
Pe ka
-0.20
aa
La pata
rsi
an t an
Pe ilit
To Bru
La eb
To an
A
di
be
2017
lM
u
b
L
a
i
ia
P
g
-0.40 ta
ta
Ut
-0.60
-0.80
-1.00
60.00
1
5
9
-20.00
2016 Dasar 2015 2016 Dasar 2015 &
Jumlah
-40.00
Kenaikan ( Penurunan *) Kenaikan ( Penurunan *)
2017 Dasar 2016 2017 Dasar 2016 %
-60.00 Jumlah
-80.00
-100.00
80.00
60.00
kas
40.00 Persediaan
Piutang
20.00
Utang Lancar
0.00 Total Modal
2013 2014 2015 2016 Total Asset
-20.00 Total Liabilitas
Pendapatan
-40.00
Laba Bruto
-60.00 Total Beban
Laba bersih
-80.00
-100.00
TREN PERBANDINGAN DENGAN TOTAL ASET
31-Des
No Perkiraan
2013 2014 2015 2016 2017
kas 14.696 17.672 28.117 29.767 25.145
Persediaan 2.509 474 528 584 631
Piutang 395 383 355 537 342
Utang Lancar 28.473 31.786 35.413 39.762 45.376
105.54 112.13
Total Modal 77.424 86.125 93.428
4 0
Total Liabilitas 50.527 54.770 72.745 74.067 86.354
127.95 140.89 166.17 179.61 198.48
Total Asset
1 5 3 1 4
4,095 408,916 4,18 418,24 4,39 439,46 3,99 398,78 3,92 392,21
0,97 97,50 1,34 134,22 1,34 134,42 1,31 130,91 0,97 97,10
1,37 137,24 1,37 136,98 1,39 139,03 1,34 134,36 1,34 134,35
500.00
450.00
400.00
kas
350.00 Persediaan
300.00 Piutang
Utang Lancar
250.00
Total Modal
200.00 Total Liabilitas
150.00 Pendapatan
Laba Bruto
100.00 Total Beban
50.00
0.00
2013 2014 2015 2016 2017
Varian Dua Tahun Terakhir
Varianc
2017 2016 %
e
Kas 25145 29767 -46227 -168
Piutang Dagang 342 537 -195 -36
Persediaan 631 584 47 8
Pajak di Bayar Muka 1947 2138 -191 -9
Total Aset Lancar 28065 33026 -4961 -53
13017 11449
Aset Tetap - Penyusutan 1 8 15673 14
Aset Tak Berwujud 3530 3089 441 14
Aset Pajak Tangguhan 2804 769 2035 264,63
13650 11835 292,594
Total Aset Tetap 5 6 18149 3
160000
140000
120000
Kas
100000
Piutang Dagang
Persediaan
80000 Pajak di Bayar Muka
Total Aset Lancar
60000 Aset Tetap - Penyusutan
Aset Tak Berwujud
40000 Aset Pajak Tangguhan
Total Aset Tetap
20000
0
2017 2016 Variance %
-20000
7 = 25145 - 29767
8 = - 4622 / 29767* 100
TREN AKUN PERTAHUN
31-Des
No Perkiraan
2013 2014 2015 2016 2017
kas 14696 17672 28117 29767 25145
Persediaan 2509 474 528 584 631
Piutang 395 383 355 537 342
Utang Lancar 28473 31786 35413 39762 45376
Total Modal 77424 86125 93428 105544 112130
Total Asset 127951 140895 166173 179611 198484
Total Liabilitas 50527 54770 72745 74067 86354
180.00
160.00
140.00
120.00
100.00
80.00 2014
60.00 2015
40.00 2016
2017
20.00
0.00
s g r l et s n
ka a an ta n nca oda As s i l i ta
n
ata Bru
to
ba ers
ih
di i u a l b p Be b
rse P gL l M ota ia da a ba ta l ba
Pe ta n Tota T
ta lL Pen L To La
U To
180.00
160.00 kas
Persediaan
140.00
Piutang
120.00 Utang Lancar
Total Modal
100.00 Total Asset
80.00 Total Liabilitas
60.00 Pendapatan
Laba Bruto
40.00
Total Beban
20.00 Laba bersih
0.00
60000
50000
40000
Net Profit
30000
Non Chash Change
10000
0
2013 2014 2015 2016 2017
NON
NET CHASH MODAL
PROFIT CHANGE KERJA
2013 20290 15780 3607011
2014 21446 22288 43734
2015 23317 18534 41851
2016 29172 18532 47704
2017 32701 20446 53147
60000
50000
40000
NET PROFIT
30000
NON CHASH CHANGE
MODAL KERJA
20000
10000
0
2013 2014 2015 2016 2017
35000
30000
Laba Usaha Setelah Pajak
35000
25000
30000
20000
25000
Laba Usaha Setelah Pajak
15000 Laba Lain-lainya Laba Usaha Setelah
20000 Pajak
Total Penambahan Kas
10000 15000
5000 10000
5000
0
2013 2014 2015 2016 2017 0
-5000 2013 2014 2015 2016 2017
0.65
0.64
Fixed Assets Turn Over =
0.63
0.62
0.61
0.60
2013 2014 2015 2016 2017
Rasio likuiditas 2013 2014 2015 2016 2017
Current ratio Current asset
Current ratio 1,16 1,06 1,35 1,20 1,05
Current liabilities
2013 2014 2015 2016 2017
Quick Ratio Current asset - inventory
Quick Ratio 0,43 0,54 0,78 0,73 0,54
Current liabilities
2013 2014 2015 2016 2017
Cash Ratio Cash
Cash Ratio 0,52 0,56 0,79 0,75 0,55
Current liabilities
0.40
0.30
0.20
0.10
0.00
2013 2014 2015 2016 2017
LEVERAGE RATIO
0.10
0.08
0.06
0.04
0.02
0.00
2014 2015 2016 2017
-0.02
-0.04