Memahami Laporan Keuangan.pptx
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KELOMPOK 2 : 1 NURHIKMAH MUKHTAR (A311 08 930) SRIKANDI MATIPPANNA (A311 08 961) NURUL LISTIAWATI (A311 08 929) NOVIANTY PALINO (A211 08 012) NURUL AISYAH (A211 08 013) RINA ZULFIANI (A211 08 948)
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Transcript of Memahami Laporan Keuangan.pptx
KELOMPOK 2 :
1
NURHIKMAH MUKHTAR (A311 08 930)SRIKANDI MATIPPANNA (A311 08 961)NURUL LISTIAWATI (A311 08 929)
NOVIANTY PALINO (A211 08 012) NURUL AISYAH (A211 08 013) RINA ZULFIANI (A211 08 948)
2
ANALISIS LAPORAN KEUANGAN
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Aktiva Lancar Rp 14,598,422 19.0 Rp 11,809,129 37.0Akt Tidak Lancar 20,511,363 28.0 14,822,943 BersihGoodwill 4,484,479 31.0 3,074,823 93.0 Total Aktiva 39,594,264 29,706,895
Common-Size Balance SheetComparative Balance Sheets (in millions)
2008 % 2007 %
ContinuedContinued
Assets
4
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Kwjbn Lancar Rp 16,262,161 21.0 Rp 12,888,677 50.0Kwjbn Tidak Lancar 10,170,208 42.0 5,902,707 28.0Goodwill-Bersih 2,955 3,134Hak Minoritas atas Aktiva 4,660,191 3,721,828bersih Anak PerusahaanTotal Kewajiban 31,095,515 28.0 22,516,346 16.7Modal Saham 7,464,360 17.0 6,210,192 12.1Saldo Laba (LD) 1,034,389 5.2 980,357 33.0Total Ekuitas 8,498,749 15.3 7,190,549 30.0 Total Kewajiban dan
Ekuitas Pmg Shm. 39,594,264 25.0 29,706,895 45.0
Common-Size Balance SheetComparative Balance Sheets (in millions)
2008 % 2007 %Kwjb. & Ekuitas
5
Current Ratio:
Quick (Acid Test) Ratio:
9.061Rp16,262,1
14,598,422
sLiabilitieCurrent
AssetsCurrent :RatioCurrent
Rp
0,52161,262,16
219,061,6422,598,14
sLiabilitieCurrent
sInventorie - AssetsCurrent :RatioTest Acid
Rp
RpRp
Liquidity Ratio Examples: PT Indofood
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Debt Ratio:
% 67264,594,39
369Rp.26,432,
Assets Total
sLiabilitie Total :RatioDebt
Rp
Leverage Ratio Examples: PT Indofood
7
Return on Assets (ROA):
Return on Equity (ROE):
% 2,639,594,264 Rp
1,034,389 Rp
Assets Total
IncomeNet :ROA
% 7.9 % 67 -1
% 2,6
RatioDebt -1
ROI :ROE
Profitability Ratio Example : PT Indofood
8
2.7%279,799,38
389,034,1
Sales
EBIT :MarginProfit Net
Rp
Rp
Profitability Ratio Examples: Indofood Net Profit Margin:
9
Total Asset Turnover Ratio:
Inventory Turnover Ratio:
0.164Rp39,594,2
79Rp38,799,2
Assets Total
Sales :TurnoverAsset Total
6,4 9Rp6,061,21
279Rp.38,799,
Inventory
Sales :TurnoverInventory
Activity (Turnover) Ratio Examples: Indofood
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CURRENT RATIO
LancarKewajiban
Lancar Aktiva :RATIO CURRENT
kali17.16Rp6,414,00
4Rp7,492,48 :2006 RATIO CURRENT
kali92.077Rp12,888,6
29Rp11,809,1 :2007 RATIO CURRENT
kali1.161Rp16,262,1
22Rp14,598,4 :2008 RATIO CURRENT
RATIO CEPAT
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LancarKewajiban
Persediaan-Lancar Aktiva :CEPAT RATIO
kali70.06Rp6,411,00
9Rp2,981,02-4Rp7,492,48 :2006 CEPAT RATIO
kali59.077Rp12,888,6
8Rp4,172,38-29Rp11,809,1 :2007 CEPAT RATIO
kali52.016,262,161 Rp
9Rp6,061,21-598,422 Rp14, :2008 CEPAT RATIO
RATIO PERPUTARAN PERSEDIAAN
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kali1.74,172,388 Rp
04Rp27,858,3 :2007 PERSEDIAAN PERPUTARAN RATIO
Persediaan
Penjualan :PERSEDIAAN PERPUTARAN RATIO
kali4.72,981,029 Rp
21,941,558 Rp :2006 PERSEDIAAN PERPUTARAN RATIO
kali4.69Rp6,061,21
79Rp38,799,2 :2008 PERSEDIAAN PERPUTARAN RATIO
DSO
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perharipenjualan Rata-Rata
Piutang :DSO
hari27/36021,941,558 Rp
1,669,055 Rp :2006 DSO
hari3004/360Rp27,858,3
2,367,831 Rp :2007 DSO
hari27/36038,799,279 Rp
2,760,971 Rp :2008 DSO
RATIO PERPUTARAN AKTIVA TETAP
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bersih tetapAktiva
Penjualan :TETAPAKTIVA PERPUTARAN RATIO
kali4.36,500,137 Rp
21,941,558 Rp :2006 TETAPAKTIVA PERPUTARAN RATIO
kali4.38,166,816 Rp
27,858,304 Rp :2007 TETAPAKTIVA PERPUTARAN RATIO
kali0.49,586,545 Rp
38,799,279 Rp :2008 TETAPAKTIVA PERPUTARAN RATIO
RATIO PERPUTARAN TOTAL AKTIVA
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Aktiva Total
Penjualan :AKTIVA TOTAL PERPUTARAN RATIO
kali34.116,364,593 Rp
21,941,558 Rp : 2006AKTIVA TOTAL PERPUTARAN RATIO
kali94.029,706,895 Rp
27,858,304 Rp : 2007AKTIVA TOTAL PERPUTARAN RATIO
kali1.139,594,264 Rp
38,799,279 Rp :2008AKTIVA TOTAL PERPUTARAN RATIO
RATIO UTANG
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Aktiva Total
UtangTotal : UTANG RATIO
%2.65%10016,364,593 Rp
10,662,428 Rp : 2006 UTANG RATIO X
%2.63%10029,706,895 Rp
18,791,384 Rp : 2007 UTANG RATIO X
%1,67%10039,594,264 Rp
26,432,369 Rp : 2008 UTANG RATIO X
TIE
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BungaBeban
EBIT : TIE
4.05kaliRp710,615
2,876,440 Rp : 2007 TIE
2.40kali816,448 Rp
8Rp1,962,46 : 2006 TIE
kali8.31,157,562 Rp
4,341,476 Rp : 2008 TIE
MARGIN LABA ATAS PENJUALAN
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Penjualan
Bersih Laba : PENJUALAN ATASLABA MARGIN
%01.3%10021,941,558 Rp
661,210 Rp : 2006 PENJUALAN ATASLABA MARGIN X
%5.3%10027,858,304 Rp
980,357 Rp : 2007 PENJUALAN ATASLABA MARGIN X
%7.2%10038,799,279 Rp
1,034,389 Rp : 2008 PENJUALAN ATASLABA MARGIN X
BEP
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Aktiva Total
EBIT : BEP
%1,12%10016,364,593 Rp
1,962,468 Rp :2006 BEP X
%7.9%10029,706,895 Rp
2,876,440 Rp : 2007 BEP x
%1.11%10039,594,264 Rp
4,341,476 Rp : 2008 BEP x
ROA
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Aktiva Total
Bersih Laba :ROA
%04,4%10016,364,593 Rp
661,210 Rp :2006ROA X
%3.3%10029,706,895 Rp
980,357 Rp : 2007ROA X
%6.2%10039,594,264 Rp
1,034,389 Rp :2008ROA X
ROE
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Saham Ekuitas
Bersih Laba : ROE
%11.13%1005,041,086 Rp
661,210 Rp :2006 ROE X
%6.13%1007,190,549 Rp
980,357 Rp : 2007 ROE X
%2.12%1008,498,749 Rp
1,034,389 Rp : 2008 ROE X
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The DuPont System
Profi t M argin T ota l A sse t T urnover
RO A E quity M ultip l ie r
RO E
EquityCommon
Assets Total
Assets Total
IncomeNet MultiplierEquity ROAROE
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The DuPont System
Profi t M argin T ota l A sse t T urnover
RO A E quity M ultip l ie r
RO E
Assets Total
Sales
Sales
IncomeNet TurnoverAsset TotalMarginProfit ROA
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The DuPont System
Profi t M argin T ota l A sse t T urnover
RO A E quity M ultip l ie r
RO E
EquityCommon
Assets Total
Assets Total
Sales
Sales
IncomeNet MultiplierEquity TurnoverAsset TotalMarginProfit ROE
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The DuPont System: PT Indofood
Multiplier EquityROA
Multiplier EquityTurnover Asset TotalMarginProfit Equity Common
AssetsTotal
AssetsTotal
Sales
Sales
IncomeNet ROE
117.51%
45.093702606.0
0937.459799.00.0266Rp878,043
64Rp39,594,2
64Rp39,594,2
79Rp38,799,2
79Rp38,799,2
9Rp1,034,38ROE
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The EndThe End
