Nama : Nafilah An Nur Istianah

NIM : 1903787
Kelas : Akuntansi A

KASUS 3.5
PT USAHA PRODUKTIF INDONESIA (UPI) Rasio - Rasio Keuangan dari
INCOME STATEMENT Rata - Rata Industri
For Year Ended Dec, 31 20x5 Current ratio
Sales 103,230 Quick ratio
Cost of Goods Sold 41,292 Cash ratio
Gross Profit 61,398 Debt Ratio
Operating Expenses 15,485 Debt to equity ratio
EBDIT 46,454 Gross profit margin
Depreciation Expenses 6,200 Operating profit margin
EBIT 40,254 Net profit margin
Interest Expense 1,320 Return on Investment
Earning Before Tax 38,934 Return on Equity
Tax (25%) 9,733 Inventory Turnover
Earning After Tax 29,200 Average age of inventory
Account Receivable Turnover
Average age of Account Receivable

1. Analisis dan Laporan Per

Current Account 20x4

Current Asset :
Cash 700
Temporary Investment
Receivable 350
Inventory 1,200
Prepaid Expenses 200
Total Current Asset 2,450

Current Liabilities
Account Payable 400
Notes Payable 225
Tax Payable 175
Total Current Liabilities 800

Increase/(Decrease) of NWC 1,650

3. Mengukur Kinerja Keuangan PT. USAHA PRODUK

Rasio Likuiditas Current ratio

Quick ratio

Rasio Solvabilitas
Rasio Profitabilitas
Rasio Aktivitas
Cash ratio
Debt to asset ratio
Debt to equity ratio
Gross Profit Margin
Operating Profit Margin
Net Profit Margin
Return on Investment
Return on Equity
Return on Asset
Inventory Turnover
Average age of inventory
Account Receivable Turnover
Average age of Account Receivab
Total Asset Turnover

4. Membandingkan Kinerja Keuangan PT. USAHA PRODU

Rasio Keuangan
Rata - Rata Industri
20x4 20x5

Current Ratio 3.06 5.63 1.50

Rasio Likuiditas Quick Ratio

Cash Ratio
 20x4
Rasio Likuiditas Current ratio 3.06
Quick ratio 1.56
Cash ratio 0.87
Rasio Solvabilitas Debt to asset ratio 0.49
Debt to equity ratio 0.95
Rasio Profitabilitas Gross Profit Margin
Operating Profit Margin
Net Profit Margin
Return on Investment 0.9
Return on Equity 1.75
Rasio Aktivitas Inventory Turnover
Average age of inventory
Account Receivable Turnover
Average age of Account Receivable
 KASUS 3.5
Rasio - Rasio Keuangan dari PT USAHA PRODUKTIF INDONESIA (UPI)
Rata - Rata Industri FINANCIAL POSITION STATEMENT
1.50 Per Dec, 31 20x5
0.80 ASSET 20X4 20X5
0.70 CURRENT ASSET :
0.30 Cash 700 675
0.25 Account Receivable 350 280
0.50 Inventory 1,200 900
0.25 Prepaid Expenses 200 455
0.15 Total Current Asset 2,450 2,310
0.60
0.75 FIXED ASSET :
40 X Land 10,000 10,000
10 hari Building & Equipment 20,000 22,100
ver 300 X Total Fixed Asset 30,000 32,100
ceivable 1,2 hari Total Asset 32,450 34,410

Analisis dan Laporan Perubahan Modal Kerja

Changes of Working Capital

20x5
Increase Decrease

675 25

280 70
900 300
455 255
2,310

120 280
200 25
90 85
410 390

1,900 250

angan PT. USAHA PRODUKTIF INDONESIA (UPI) dengan melakukan Analisis Rasio

20x4 20x5 Naik/Turun

ent ratio 3.06 5.63 Naik 84%
k ratio 1.56 3.44 Naik 121%
 ratio 0.87 1.64 Naik 89%
to asset ratio 0.49 0.36 Turun 27%
to equity ratio 0.95 0.17 Turun 82%
s Profit Margin 0.6
ating Profit Margin 0.39
Profit Margin 0.28
rn on Investment 0.9 0.85 Turun 6%
rn on Equity 1.75 0.41 Naik 77%
rn on Asset 0.9 0.85 Turun 6%
ntory Turnover 39.33
age age of inventory 9.15
unt Receivable Turnover 327.71
age age of Account Receivable 1.10
Asset Turnover 3.18 3.00 Turun 6%

euangan PT. USAHA PRODUKTIF INDONESIA (UPI) dengan kinerja dari rata - rata industri
20x4 20x5 Rasio Keuangan Rata - Rata Industri
3.06 5.63 1.50
1.56 3.44 0.80
0.87 1.64 0.70
0.49 0.36 0.30
0.95 0.17 0.25
0.6 0.50
0.39 0.25
0.28 0.15
0.9 0.85 0.60
1.75 0.41 0.75
39.33 40 X
9.15 10 hari
327.71 300 X
1.10 1,2 hari
 PRODUKTIF INDONESIA (UPI)
CIAL POSITION STATEMENT
Per Dec, 31 20x5
LIABILITIES & EQUITY 20X4 20X5
Current Liabilities
Account Payable 400 120
Notes Payable 225 200
Tax Payable 175 90
Total Current Liabilities 800 410

Long Term Liabilities 15,000 12,000

Equity :
Capital Stock 15,000 16,500
Retained Earning 1,650 55,000
Total Equity 16,650 71,500
Total Liabilities & Equity 32,450 83,910