1.

Rasio Likuiditas (Liquidity Ratio)

a. Current Ratio

Current Ratio = Aktiva Lancar ( Current Asset)

Utang Lancar (Current Liabilities)

Komponen 2018 2019 2020 2021 2022

Total Aktiva Lancar Rp14,813,363 Rp21,806,516 Rp23,767,820 Rp26,708,953 Rp20,209,220
Total utang Lancar Rp49,720,044 Rp69,841,177 Rp38,093,957 Rp28,206,904 Rp22,068,233

2018
CR = Rp49,720,044
=
Rp14,813,363 3.3564318919343

2019
CR = Rp69,841,177
=
Rp21,806,516 3.2027664116542

2020
CR = Rp38,093,957
=
Rp23,767,820 1.6027535129431

2021
CR = Rp28,206,904
=
Rp26,708,953 1.0560842276371

2022
CR = Rp22,068,233
=
Rp20,209,220 1.0919883597685

b. Quick Ratio
 Quic Ratio = Current Asset - Inventory
Current Liabilities

Komponen 2018 2019 2020 2021 2022

Total Aktiva Lancar Rp14,813,363 Rp21,806,516 Rp23,767,820 Rp26,708,953 Rp20,209,220
Total utang Lancar Rp49,720,044 Rp69,841,177 Rp38,093,957 Rp28,206,904 Rp22,068,233
Persediaan Rp331,758 Rp889,865 Rp826,548 Rp939,536 Rp833,394

2018
Quick Ratio = Rp49,720,044 Rp331,758 Rp49,388,286
= =
Rp14,813,363 Rp14,813,363 3.334036032196

2019
Quick Ratio = Rp69,814,177 Rp889,865 Rp68,924,312
= =
Rp21,806,363 Rp21,806,363 3.160743128049

2020
Quick Ratio = Rp38,093,957 Rp826,548 Rp49,388,286
= =
Rp23,767,820 Rp23,767,820 2.077947662007

2021
Quick Ratio = Rp28,206,904 Rp939,536 Rp49,388,286
= =
Rp26,708,953 Rp26,708,953 1.849128492607

2022
Quick Ratio = Rp22,068,233 Rp833,394 Rp49,388,286
= =
Rp20,209,220 Rp20,209,220 2.443849193586

c. Inventory to Net Working Capital

Inventory to Net Working Capital = inventory

 Current Asset- Current Liabilities

2022 Rp833,394 Rp833,394

= =
Rp22,068,233 Rp20,209,220 Rp1,859,013 0.448299178112

2021 Rp939,536 Rp939,536

= =
Rp28,206,904 Rp26,708,953 Rp1,497,951 0.627214107805

2020 Rp826,548 Rp826,548

= =
Rp38,093,957 Rp23,767,820 Rp14,326,137 0.057695106504

2019 Rp889,865 Rp889,865

= =
Rp69,814,177 Rp21,806,516 Rp48,007,661 0.01853589576

2018 Rp287,939 Rp287,939

= =
Rp49,720,044 Rp14,813,363 Rp34,906,681 0.008248822052

d. Cash Ratio

Cash Ratio = Cash or cash equivalent

Current liabilities

Komponen 2018 2019 2020 2021 2022

Cash Equivalent Rp4,587,776 Rp8,242,399 Rp11,127,374 Rp21,205,226 Rp12,177,348
Current Liabilities Rp14,813,363 Rp21,806,516 Rp23,767,820 Rp26,708,953 Rp20,209,220

2018
Cash Ratio = Rp4,587,776
=
Rp14,813,363 0.3097052303383

2019
 Cash Ratio = Rp8,242,399
=
Rp21,806,516 0.3779787197551

2020
Cash Ratio = Rp11,127,374
=
Rp23,767,820 0.4681697353817

2021
Cash Ratio = Rp21,205,226
=
Rp26,708,953 0.7939369993275

2022
Cash Ratio = Rp12,177,348
=
Rp20,209,220 0.6025639782238

2. Leverage Ratio
a. Debt to Asset Ratio (DAR)

DAR = Total Debt / Total Hutang

Total Asset

Komponen 2018 2019 2020 2021 2022

Total Aktiva Rp64,533,407 Rp91,647,693 Rp110,989,762 Rp132,917,503 Rp127,949,685
Total utang Rp53,917,493 Rp68,689,084 Rp79,190,300 Rp78,108,753 Rp73,802,179

2022 = Rp73,802,179 58%

Rp127,949,685
 2021 = Rp78,108,753 59%
Rp132,917,503

2020 = Rp79,190,300 71%

Rp110,989,762

2019 = Rp68,689,084 75%

Rp91,647,693

2018 = Rp53,917,493 84%

Rp64,533,407

b. Debt to equity Ratio (DER) ( PERSEN)

Debt to equity ratio = total utang (debt)

equity

komponen 2022 2021 2020 2019 2018

total equity Rp54,147,506 Rp54,808,750 Rp31,799,462 Rp22,958,609 Rp10,615,914
total utang Rp73,802,179 Rp78,108,753 Rp79,190,300 Rp68,689,084 Rp53,917,493

2022 = Rp73,802,179 = 1.36%

Rp54,147,506
2021 = Rp78,108,753 = 1.42%
Rp54,808,750
2020 = Rp79,190,300 = 2.49%
Rp31,799,462
 2019 = Rp68,689,084 = 2.99%
Rp22,958,609
2018 = Rp53,917,493 = 5.07%
Rp10,615,914

c. long term debt to equity ratio (LTDER) (persen)

LTDER = Long term debt / hutang jangka panjang

equity

komponen 2022 2021 2020 2019 2018

total equity Rp54,147,506 Rp54,808,750 Rp31,799,462 Rp22,980,162 Rp10,615,914
total LTDER Rp51,733,946 Rp51,399,800 Rp41,096,343 Rp47,101,772 Rp36,980,162

2022 = Rp51,733,946 = 95.05%

Rp54,147,506
2021 = Rp51,399,800 = 93.78%
Rp54,808,750
2020 = Rp41,096,343 = 129.23%
Rp31,799,462
2019 = Rp47,101,772 = 205.16%
Rp22,980,162
2018 = Rp36,980,162 = 348.34%
Rp10,615,914

d. current liabilities to net worth

current liabilities to equity = current liabilities

equity

komponen 2022 2021 2020 2019 2018

total equity Rp54,147,506 Rp54,808,750 Rp31,799,462 Rp22,958,609 Rp10,615,914
total hutang lancar Rp22,068,233 Rp26,708,953 Rp23,767,820 Rp21,587,312 Rp16,937,331
 2022 = Rp22,068,233 = 0,4 kali
Rp54,147,506
2021 = Rp26,708,953 = 0,48 kali
Rp54,808,750
2020 = Rp23,767,820 = 0,74 kali
Rp31,799,462
2019 = Rp21,587,312 = 0,94 kali
Rp22,958,609
2018 = Rp16,937,331 = 1,59 kali
Rp10,615,914

3. Ratio Aktivitas (Activity Ratio )

a. perputaraan piutang ( turnover receivable)

turnover receivalbe = penjuualan kredit (laba / rugi)

rata rata piutang

komponen 2022 2021 2020 2019 2018

penjualan kredit Rp1,347,377 Rp2,408,296 Rp2,034,646 Rp2,022,594 Rp2,276,424
piutang
awal tahun Rp26,708,953 Rp38,093,957 Rp21,587,312 Rp16,937,331 Rp14,395,250
akhir tahun Rp22,068,233 Rp26,708,953 Rp38,093,957 Rp21,587,312 Rp16,937,331

2022 Rp26,708,953 Rp22,068,233 = Rp48,777,186 = Rp1,347,377 =

2 2 Rp24,388,593

2021 Rp38,093,957 Rp26,708,953 = Rp64,802,910 = Rp2,408,296 =

2 2 Rp32,401,455
 2020 Rp21,587,312 Rp38,093,957 = Rp59,681,269 = Rp2,034,646 =
2 2 Rp29,840,635

2019 Rp16,937,331 Rp21,587,312 = Rp38,524,643 = Rp2,022,594 =

2 2 Rp19,262,322

2018 Rp14,395,250 Rp16,937,331 = Rp31,332,581 = Rp2,276,424 =

2 2 Rp15,666,291

b. perputaran persediaan (inventory turnover)

inventory turnover = harga pokok barang yang di jual

rata rata persediaan

komponen 2022 2021 2020 2019 2018

penjualan Rp660,411 Rp2,408,296 Rp2,060,773 Rp2,022,594 Rp2,276,424
persediaan
awal tahun Rp939,536 Rp826,548 Rp889,865 Rp331,758 Rp287,939
akhir tahun Rp833,394 Rp939,536 Rp826,548 Rp889,865 Rp331,758

2018
rata rata persediaan = Rp287,939 Rp331,758 = Rp619,697 = Rp309,849
2 2

inventory turnover = Rp2,276,424 = 7.3468818682649

Rp309,849

2019
rata rata persediaan = Rp331,758 Rp889,865 = Rp1,221,623 = Rp610,812
2 2

inventory turnover = Rp2,022,594 = 3.3113200133593

 Rp610,812

2020
rata rata persediaan = Rp889,865 Rp826,548 = Rp1,716,413 = Rp858,207
2 2

inventory turnover = Rp2,060,773 = 2.4012540098135

Rp858,207

2021
rata rata persediaan = Rp826,548 Rp939,536 = Rp1,766,084 = Rp883,042
2 2

inventory turnover = Rp2,408,296 = 2.7272723154731

Rp883,042

2022
rata rata persediaan = Rp939,536 Rp833,394 = Rp1,772,930 = Rp886,465
2 2

inventory turnover = Rp660,411 = 0.744993880187

Rp886,465

c. perputaraan modal kerja (working capital turnover)

NWC turnover = Net sales
Working capital

komponen 2022 2021 2020 2019 2018

total aktiva lancar Rp22,068,233 Rp28,206,904 Rp38,093,957 Rp69,841,177 49,720,044.00
total utang lancar Rp20,209,220 Rp26,708,953 Rp23,767,820 Rp21,806,516 14,813,363.00
penjualan net sales 20,484,998.00 26,391,551.00 23,401,032.00 26,391,551.00 26,747,664.00
 2018 =
NWC turnover = Rp26,747,664 = Rp26,747,664 = 0.766262023020751
Rp49,720,044 Rp14,813,363 Rp34,906,681

2019 = Rp26,391,551 = Rp26,391,551 = 0.549427235470653

NWC turnover = Rp69,841,177 Rp21,806,516 Rp48,034,661

2020= Rp23,401,032 = Rp23,401,032 = 1.63345024551978

NWC turnover = Rp38,093,957 Rp23,767,820 Rp14,326,137

2021 = Rp20,484,998 = Rp20,484,998 = 13.6753458557723

NWC turnover = Rp28,206,904 Rp26,708,953 Rp1,497,951

2022 = Rp8,132,158 = Rp8,132,158 = 4.37444923731034

NWC turnover = Rp22,068,233 Rp20,209,220 Rp1,859,013

d. perputaraan aktita tetap (fixed assets turnover)

komponen 2022 2021 2020 2019 2018
aktivita tetap 3,640,271.00 3,740,219.00 4,000,800.00 3,354,992.00 1,595,925.00
sales 8,132,158.00 20,984,998.00 23,401,032.00 26,391,551.00 26,747,664.00

2018 Rp26,747,664 = 16.76 kali

Rp1,595,925
=
 2019 Rp26,391,551 7.87 kali
Rp3,354,992 =

2020 Rp23,401,032 = 5.85 kali

Rp4,000,800
=
2021 Rp20,484,998 5.48 kali
Rp3,740,219 =

2022 Rp8,132,158 = 2.23 kali

Rp3,640,271

e. perputaran aset (aset turnover)

aset turnover = sales

total asset

komponen 2022 2021 2020 2019 2018

total aktiva lancar Rp8,132,158 Rp20,484,998 Rp23,401,032 Rp26,391,551 Rp26,747,664
total activa Rp127,949,685 Rp132,917,503 Rp110,989,762 Rp91,647,693 Rp64,533,407
net sales Rp8,132,158 Rp20,484,998 Rp23,401,032 Rp26,391,551 Rp26,747,664

2018 = Rp26,747,664 = 0,41 kali

Rp64,533,407
2019 = Rp26,391,551 = 0,28 kali
Rp91,647,693
2020 = Rp23,401,032 = 0,21 kali
Rp110,989,762
2021 = Rp20,484,998 = 0,15 kali
Rp132,917,503
2022 = Rp8,132,158 = 0,06 kali
Rp127,949,685
4. Ratio Profitabilitas (hasil persen )
a. Profit Margin (profit margin on sales)
net profit margin = net profit after tax
net sales

2018 = Rp2,276,424 = 8.51%

Rp26,747,664
2019 = Rp202,549 = 0.77%
Rp26,391,551
2020 = Rp2,060,793 = 8.81%
Rp23,401,032
2021 = Rp2,408,296 = 11.76%
Rp20,484,296
2022 = Rp660,411 = 8.12%
Rp8,132,158

b. Return on investment (ROI)

Roi = Net profit after tax

total assets

2018 = Rp2,276,424 = 4%
Rp64,533,407
2019 = Rp2,022,594 = 2%
Rp91,647,693
2020 = Rp2,060,793 = 2%
Rp110,489,762
2021 = Rp2,408,296 = 2%
Rp132,917,503
2022 = Rp660,411 = 1%
Rp127,949,685
c. return on equity (ROE)

ROE = Net profit after tax

equity

2018 = Rp2,276,424 = 21%

Rp10,615,914
2019 = Rp2,022,594 = 9%
Rp22,958,609
2020 = Rp2,060,793 = 6%
Rp31,799,462
2021 = Rp2,408,296 = 4%
Rp54,808,750
2022 = Rp660,411 = 1%
Rp54,147,506
0.055246196449299

0.074326785633546
 0.06818373784914

0.105002608330465

0.145307148491853
No. Keterangan 2018
1 Current Ratio 3.35
2 Quick Ratio 3.33
3 Inventory to Net Working Capital 0.09
4 Cash Ratio 0.31
5 Debt to Asset Ratio 84%
6 Debt to Equity Ratio 5.07%
7 Long Term Debt to Equity Ratio 348.34%
8 Current Liabilities to Net Worth 1.59
9 Perputaran Piutang (Turnover Receiveable) 0.16
10 Perputaran Persediaan (Inventory Turnover) Rp309,849
11 Perputaran Modal Kerja (Working Capital Turnover) 0.77
12 Perputaran Aktiva Tetap (Fixed Asset Turnover) 16.76
13 Perputaran Aset (Asset Turnover) 0.41
14 Profit Margin (Profit Margin on Sales) 8.51%
15 Return on Investment (ROI) 4%
16 Return on Equity (ROE) 21%
ARR
 Tahun
2019 2020 2021 2022
3.202 1.6 1.05 1.091
3.16 2.07 1.84 2.44
0.018 0.058 0.63 0.45
0.38 0.47 0.79 0.6
75% 71% 59% 58%
2.99% 2.49% 1.42% 1.36%
205.16% 129.23% 93.78% 95.05%
0.94 0.74 0.48 0.4
0.11 0.07 0.07 0.06
Rp610,812 Rp858,207 Rp883,042 Rp886,465
0.55 1.63 13.6 4.37
7.87 5.85 5.48 2.23
0.28 0.21 0.15 0.06
0.77% 8.81% 11.76% 8.12%
2% 2% 2% 1%
9% 6% 4% 1%
 Bunga 28%
Tahun Kas Bersih DF

2018 Rp2,345,908 Rp142,289

2019

2020

2021

2022
Bunga 28% Bunga 29%
PV Kas Bersih DF PV Kas Bersih

Rp11,109,978 Rp210,349 Rp7,457,671