a.

RASIO LANCAR

 Rasio Lancar 2020 = Aktiva Lancar ÷ Utang Lancar

= 2.680.112 ÷ 1.144.800
= 2,34
 Rasio Lancar 2019 = Aktiva Lancar ÷ Utang Lancar
= 1.926.803 ÷ 1.650.568
= 1,17

b. QUICK RATIO

 Rasio Cepat 2020 = (Aktiva Lancar - Persediaan) ÷ Utang Lancar

= (2.680.112 - 1.716.480) ÷ 1.144.800
= 0,84
 Rasio Cepat 2019 = (Aktiva Lancar - Persediaan) ÷ Utang Lancar
= (1.926.802 - 1.287.360) ÷ 1.650.568
= 0,39

c. CASH RATIO
 Rasio Kas 2020 = Kas dan Setara Kas ÷ Utang Lancar
= 85.632 ÷ 1.144.800
= 0,07
 Rasio Kas 2019 = Kas dan Setara Kas ÷ Utang Lancar
= 7.282 ÷ 1.650.568
= 0,004
d. DEBT RATIO
 Debt Ratio 2020 = Total Utang ÷ Total Aset
= 1.544.800 ÷ 3.497.152
=0,44
 Debt Ratio 2019 = Total Utang ÷ Total Aset
= 2.374.000 ÷ 2.866.592
 = 0,83

e. DEBT TO EQUITY RATIO

 DER 2020 = Total Utang ÷ Total Ekuitas
= 1.544.800 ÷ 1.952.352
= 0,8
 DER 2019 = Total Utang ÷ Total Ekuitas
= 2.374.000 ÷ 492.592
= 4,8

f. INVENTORY TURN OVER

 Perputaran Persediaan 2020 = Penjualan ÷ Persediaan

= 7.035.600 ÷ 1.716.480
= 4,09

 Perputaran Persediaan 2020 = Penjualan ÷ Persediaan

= 6.034.000 ÷ 1.287.360
= 4,69
g. AVERAGE DAY IN INVENTORY/AVERAGE COLLECTION PERIOD

 2020 = 360 ÷ Inventory Turn Over

= 360 ÷ 4,09
= 88 hari
 2019 = 360 ÷ Inventory Turn Over
= 360 ÷ 4,69
= 77 hari