TUGAS TUTORIAL KE-2

PROGRAM STUDI AKUNTANSI

Nama Mata Kuliah : AnalisislnformasiKeuangan

Nama : Heti Asriani
NIM : 042933557
Prodi : S1-Akuntansi

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   tahun 2019  tahun 2020

NERACA    
                                                                   
Cash
14,950 17,250
                                                                   
Accounts Receivable
56,925 23,000
                                                                   
Marketable Securities
23,000 11,500
                                                               
Inventories
126,500 103,500
                                                                          
Prepaids
863 2,013
                                                               
  Total Current Assets
222,238 157,263
Property, Plant, and                                                             
Equipment, net 246,388 245,238
                                                               
  Total Assets
468,625 402,500
     
                                                                   
Current Liabilities
69,000 46,000
                                                               
Bonds Payable
115,000 115,000
                                                               
Common Equity
284,625 241,500
                                     
  Total Liabilities & Equity
468,625 402,500
LABA (RUGI)    
                                                               
Sales
471,500 452,525
                                                                
  Cost of Goods Sold
230,000 208,438
                                                               
Gross Profit
241,500 244,088
                                                               
SG&A
126,500 123,625
                                                                     
Interest Expense
11,500 7,188
                                                               
  Net Income
103,500 113,275

Diminta :Hitunglah rasioLikuiditas, Solvabilitas, RentabilitasdanAktivitas

Jawaban :
1. Rasio Likuiditas
aktiva lancar ( current asset ) 222.238
a. Current Ratio (2019 ) = = = 3,2
utang lancar ( current liabilities ) 69.000
kali
aktiva lancar ( current asset ) 157.263
Current Ratio (2020 ) = = = 3,4
utang lancar ( current liabilities ) 46.000
kali
current assets−inventory 222.238−126.500
b. Quick Ratio (2019) = = =
current liabilities 69.000
1,4 kali
current assets−inventory 157.263−10.500
Quick Ratio (2020) = = = 1,2
current liabilities 46.000
kali
cash∨cash equivalent 14.950
c. Ratio Cash (2019) = = = 0,2 kali
cuttent liabilities 69.000
cash∨cash equivalent 17.250
Ratio Cash (2020) = = = 0,4 kali
cuttent liabilities 46.000
penjualan bersih 471.500
d. Rasio perputaran kas (2019) = = = 3,1 kali
modal kerja bersih 153.238
penjualan bersih 452.525
Rasio perputaran kas (2020) = = = 4,1 kali
modal kerja bersih 111.263
inventory 126.500
e. Inventory to NWC (2019)= = =
current assets−current liabilities 153.238
0,83 / 83%
inventory 103.500
Inventory to NWC (2020)= = = 0,93/
current assets−current liabilities 111.263
93 %
2. Rasio Solvabilitas
total debt 184.000
a. Debt to asset ratio (2019) = = =0,39 atau 39%
total assets 468.625
total debt 161.000
Debt to asset ratio (2020) = = = 0,4 atau 40%
total assets 402.500
 total debt 184.000
b. Debt to equity ratio (2019) = = = 0,65 atau 65 %
total equity 284.625
total debt 161.000
Debt to equity ratio (2020) = = = 0,67 atau 67 %
total equity 241.500
long term debt 115.000
c. LTDtER (2019) = = = 0,4 atau 40 %
total equity 284.625
long term debt 115.000
LTDtER (2020) = = = 0,48 atau 48 %
total equity 241.500
EBIT 115.000
d. Times Interest Earned (2019) = = = 10 kali
interest 11.500
EBIT 120.463
Times Interest Earned (2019) = = = 16,7 kali
interest 7.188
3. Rasio Rentabilitas
total penjualan−HPP 471.500−230.000
a. Profit Margin (2019) = = = 0,51=
total penjualan 471.500
51%
total penjualan−HPP 452.525−208.438
Profit Margin (2020) = = = 0,54= 54
total penjualan 452.525
%
laba kotor 241.500
b. Gross Profit Margin (2019) = = = 0,51= 51%
pendapatan penjualan 471.500
laba kotor 244.088
Gross Profit Margin (2020) = = = 0,54= 54 %
pendapatan penjualan 452.525
4. Rasio Aktivitas
penjualan 471.500
a. Perputaran piutang (2019) = = = 8,3 kali
piutang 56.925
penjualan 452.525
Perputaran piutang (2020) = = = 19,7 kali
piutang 23.000
penjualan 471.500
b. Perputaran sediaan (2019) = = = 3,7 kali
sediaan 126.500
penjualan 452.525
Perputaran sediaan (2020) = = = 4,4 kali
sediaan 103.500
penjualan bersih 471.500
c. Perputaran modal kerja (2019) = = = 1,7 kali
modal kerja 284.625
penjualan bersih 452.525
Perputaran modal kerja(2020) = = = 1,9 kali
modal kerja 241.500
penjualan 471.500
d. Fixed asset and turn(2019) = = = 1,9 kali
total aktiva tetap 246.388
penjualan 452.525
Fixed asset and turn (2020) = = = 1,8 kali
total aktiva tetap 245.238
penjalan 471.500
e. Total asset turn over (2019) = = = 1 kali
total aktiva 468.625
penjalan 452.525
Total asset turn over (2020) = = =1,1 kali
total aktiva 402.500