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BUSINESS POLICY II

Analisis Keuangan Berdasarkan Penilaian Ratio-Ratio Terhadap Kinerja


PT Petrokimia Gresik

Disusun oleh Kelompok 4


• Ahmad Maulana Hasbi (22024499)
• Veronika Lende (22024483)
• Vincensius Alfian U.S (22024484)
• Yuda Syahid Tri Pamungkas (22024492)

PROGRAM STUDI ADMINISTRASI BISNIS


SEKOLAH TINGGI ILMU ADMINISTRASI MALANG
2023

Jalan Baiduri Bulan No. 1 Kel. Tlogomas, Kec. Lowokwaru, Kota Malang
Website : www.stia-malang.ac.id Email : infostia-malang.ac.id
• Analisis Ratio

• Ratio Profibilitas

Rasio

1999

1998

ROI

324.958.000/1.939.298.000 x 100%

= 16,76%

148.336.000/2.042.880.000 x 100%

= 7,26%

ROE

324.958.000/601.122.000 x 100%

= 54,06%

148.336.000/864.051.000 x 100%

= 17,17%

GPM

(1.758.921.000-1.399.087.000)/1.758.921.000 x 100%

= 20,46%

(1.353.025.000-919.936.000)/1.353.025.000 x 100%

= 32,01%

NPM

324.958.000/1.758.921.000 x 100%

= 18,47%
148.336.000/1.353.025.000 x 100%

= 10,96%

OPM

359.834.000/1.758.921.000 x 100%

= 20,46%

433.089.000/1.353.025.000 x 100%

= 32,01%

• Ratio Likuiditas

Rasio

1999

1998

CR

988.405.000/584.545.000 x 100%

= 169,09%

1.177.956.000/1.111.501.000 x 100%

= 105,98%

QR

(988.405.000-367.555.000)/584.545.000 x 100%

= 106,21%

(1.177.956.000-160.771.000)/1.111.501.000 x 100%

= 91,51%

Cash Ratio

101.536.000/584.545.000 x 100%

= 17,37%

65.087.000/1.111.501.000 x 100%
= 5,86%

INC

367.555.000/403.860.000 x 100%

= 91,01%

160.771.000/66.455.000 x 100%

= 241,92%

• Ratio Aktivitas

Rasio

1999

1998

ITO

= 5,12 x

CATO

= 1,78 x

= 1,15 x

NWCTO

= 4,35 x
= 20,36 x

FATO

= 2,20 x

= 1,86 x

TATO

= 0,90 x

= 0,66 x

CASHTO

= 17,33 x

= 20,78 x

• Ratio Leverage

Rasio

1999

1998

DR

= 55,44%
= 70,57%

DER

=124,44%

= 239,84%

LDTA

= 20,14%

= 16,16%

LDER

=45,20%

= 54,94%

CDER

= 67,65%

= 184,90%

LDFAR
=48,83%

=45,37%

• Ratio Pertumbuha

Ratio

1999-1998

Penjualan

= 29,99%

Laba

= 119,06%

Asset

= -5,07%

• Z Score (Zvalue)

1999

1998

X1

= 0,50

= 0,57

X2
= 0,24

= 0,10

X3

= 0,20

= 0,07

X4

X5

= 0,90

= 0,66

Z Score = + + + +
Zscore 1999 = 1,2(0,50) + 1,4(0,24) + 3,3(0,20) + 0,6()+ 1(0,90)

= 0,6 + 0,34 + 0,66 + __ + 0,9

Kondisi perusahaan ….
Zscore 1998=1,2(0,57)+1,4(0,10) + 3,3(0,07) + 0,6() + 1(0,66)

= 0,68 + 0,14 + 0,23 + __ + 0,66

Kondisi perusahaan ….

• Analisis SWOT

• Strengh (Kekuatan)

• Weaknesses (Kelemahan)

• Opportunities (Peluang)

• Threats (Ancaman)

• Strategic Alternative

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