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Rasio Likuiditas: Current Assets Kas, Bank, Efek, & Piutang
Rasio Likuiditas: Current Assets Kas, Bank, Efek, & Piutang
Rasio Likuiditas: Current Assets Kas, Bank, Efek, & Piutang
Rasio Likuiditas
Current Assets
Current ratio = x 100 %
Current Liabilities
Nb.
Current Assets kas, bank, efek, & piutang
Inventory
Inventory to Net Working Capital =
Current Assets −Current Liabilities
(dalam kali)
2. Rasio Aktivitas
Penjualan Kredit
Receivable Turn Over =
Rata-rata Piutang
(dalam kali)
Atau
365
Rata-rata Penagihan Piutang =
Receivable Turn Over
(dalam hari)
1 | 7/11
Sales
Inventory Turn Over =
Inventory
(dalam kali)
365
Rata-rata Persediaan =
Inventory Turn Over
(dalam hari)
Penjualan Bersih
Working Capital Turn Over =
Modal Kerja
(dalam kali)
Sales
Fixed Assets Turn Over =
Total Fixed Assets
(dalam kali)
Sales
Assets Turn Over =
Total Assets
(dalam kali)
3. Rasio Solvabilitas
Total Debt
Debt to Asset ratiob (DAR) = x 100 %
Total Assets
Total Debt
Debt to Equity ratio (DER) = x 100 %
Equity
EBIT
Times Interest Earned =
Interest Expense
(dalam kali)
2 | 7/11
EBT + Biaya Bunga + Kewajiban Sewa ( Lease )
Fix Charge Coverage =
Biaya Bunga + Kewajiban Sewa ( Lease )
(dalam kali)
4. Rasio Profitabilitas
Untuk Margin Laba Kotor
Penjualan Bersih - Harga Pokok Penjualan
Profit Margin on Sales = x 100 %
Sales
Untuk Margin Laba Bersih
Earning After Interest and Tax
Profit Margin on Sales = x 100 %
Sales
3 | 7/11
Total Ekui tas
Book Value per Share (BVpS) =
Jumlah saham yang beredar
(dalam rupiah)
6. Rasio Bank
Cash Assets
Quick Ratio = x 100 %
Total Deposit
Cash Assets adalah kas atau setara kas yang paling likuid
Total deposit melingkupi giro, tabungan, dan deposito berjangka
Securities
Investing Policy Ratio = x 100 %
Total Deposit
Securities melingkupi efek (surat berharga seperti saham) dan deposito
Total Loans
Banking Ratio = x 100 %
Total Deposit
Loans melingkupi pinjaman yang diberikan dalam bentuk rupiah maupun valuta asing
Total Loans
Assets to Loan Ratio = x 100 %
Total Assets
Liquid Assets
Cash Ratio = x 100 %
Pinjaman Jangka Pendek
4 | 7/11