TUGAS TUTORIAL KE-2

ANALISIS INFORMASI KEUANGAN (EKSI4204)

NAMA : Aisyah Deny Agustiningsih

NIM : 043551785
UPBJJ UT : Jakarta

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1 Perhatikan data pada tabel dibawah ini. Modul 4
100
KB 1

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 rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas

 2019 2020

1. Liquidity Ratio

𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑒𝑠
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑒𝑠
𝐶𝑎𝑠ℎ+𝐶𝑎𝑠ℎ 𝐸𝑞𝑢𝑖𝑣𝑎𝑙𝑒𝑛𝑡
Cash 𝑅𝑎𝑡𝑖𝑜 = 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑒𝑠

𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠
𝐶𝑎𝑠ℎ 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 𝑅𝑎𝑡𝑖𝑜 =
𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝐶𝑎𝑝𝑖𝑡𝑎𝑙

𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑡𝑜 𝑁𝑊𝐶 =
𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝐶𝑎𝑝𝑖𝑡𝑎𝑙
222,238 157,263
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = = 3,22 kali 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = = 3,42 kali
69,000 46,000

222,238 −126,500 157,263−103,500

𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 = = 1,39 kali 𝑄𝑢𝑖𝑐𝑘 𝑅𝑎𝑡𝑖𝑜 = = 1,17 kali
69,000 46,000

14,950+23,000 17,250+11,500
𝐶𝑎𝑠ℎ 𝑅𝑎𝑡𝑖𝑜 = = 0,55 / 55% 𝐶𝑎𝑠ℎ 𝑅𝑎𝑡𝑖𝑜 = = 0,63 / 55%
69,000 46,000

471,500 471,500
𝐶𝑇𝑅 = 222,238−69,000 = 3,08 kali 𝐶𝑇𝑅 = 222,238−69,000 = 3,08 kali

126,500 103,500
𝐼𝑛𝑣 𝑡𝑜 𝑁𝑊𝐶 = 222,238−69,000 = 0,83 / 83% 𝐼𝑛𝑣 𝑡𝑜 𝑁𝑊𝐶 = 222,238−69,000 = 0,68 / 68%

2. Solvability Ratio

115,000+69,000 115,000+46,000
𝐷𝑒𝑏𝑡 𝑡𝑜 𝐴𝑠𝑠𝑒𝑡 = = 0,39 atau 39% 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐴𝑠𝑠𝑒𝑡 = = 0,4 atau 40%
468,625 402,500

115,000+69,000 115,000+46,000
𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 = = 0,65 atau 65% 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 = = 0,67 atau 67%
284,625 241,500

115,000 115,000
Long-Term 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 = 284,625 = 0,40 atau 𝐿𝑜𝑛𝑔 − 𝑡𝑒𝑟𝑚 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 = 241,500 = 0,48
40% atau 48%
222,238 244,088−123,625
Times Interest earned= = 10 kali Times Interest earned= = 16,8 kali
11,500 7188
3. Rentatibility Ratio
471,500−230,000 452525−208,438
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 = = 0,51 𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 = = 0,54
471,500 452,525
atau 51% atau 54%
103,500 113,275
𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 = 471,500 = 0,22 atau 22% 𝑃𝑟𝑜𝑓𝑖𝑡 𝑀𝑎𝑟𝑔𝑖𝑛 = 452,525 = 0,25 atau 25%

241,500−126,500 244,088−123,625
𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐴𝑠𝑠𝑒𝑡 = = 0,25 atau 𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐴𝑠𝑠𝑒𝑡 = = 0,30 atau
468,625 402,500
25% 30%
241,500−126,500 244,088−123,625
𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐸𝑞𝑢𝑖𝑡𝑦 = = 0,40 atau 𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐴𝑠𝑠𝑒𝑡 = = 0,50 atau
284,625 241,500
40% 50%

4. Activity Ratio
471,500 452,525
𝐴𝑠𝑠𝑒𝑡 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 468,625 = 1,00 kali 𝐴𝑠𝑠𝑒𝑡 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 402,500 = 1,12 kali

471,500 452,525
𝐹𝑖𝑥𝑒𝑑 − 𝐴𝑠𝑠𝑒𝑡 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 246,388 = 1,91 kali 𝐹𝑖𝑥𝑒𝑑 − 𝐴𝑠𝑠𝑒𝑡 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 245,238 = 1,85 kali

(perputaran piutang dan inventory seharusnya (perputaran piutang dan inventory seharusnya
diketahui saldo awal dan saldo akhir tahun untuk diketahui saldo awal dan saldo akhir tahun untuk
mengetahui rata2 nilai) mengetahui rata2 nilai)
471,500 452,525
𝐴𝑐𝑐. 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = = 8,28 kali 𝐴𝑐𝑐. 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = = 19,68kali
56,925 23,000

471,500 452,525
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 126,500 = 3,73 kali 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 103,500 = 4,37 kali