PDP1 Bisnis Analisis Laporan Keuangan

8/11/2019 PDP1 Bisnis Analisis Laporan Keuangan

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ANALISIS

LAPORAN KEANGAN

EA EAA A

2014

B


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2

INTRODCTION TO

ALATION PROCESS FNDAMENTAL APPROACH


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KERANGKA A LAPORAN KEANGAN

T P

A: ,

K: .

K : L. K :

& .

E I: ().

/ A:

P R L/K P

L/K

A L/K K


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PEST A

P ,

.

M

. T .

T

.

T ,

.


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(.)

E

E I G

I &

D, , A

I

I

G L / N

C C

L

E /

E

L

G / E E E

C I F, (C ) I

H & ,

(C ) I

C L (C ) M

PEST A


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P 5 F A

(C I R)

7 8 K 9

B 8 B 8 B 8

4 6 7

B 7 B 7 B 6

6 6 7

6,4 7 7,4

7 7 7

B 8 B 8 B 8

5 5 5

B 7 B 7 B 7

6 6 6

6,6 6,6 6,6

C

D


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I P L C A


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I P L C A

: H, , B E. G,J & , 2010


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PERSIAPAN ANALISIS LAPORAN KEANGAN

B

H / A.

B : (1) E

; (2) I; (3)K ( ); (4) K ( )

2 3

T A

M , :

1. M / K K P

2. M (F)


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B A

E E

B D M

E

C/ B IM (D, M)M A AE A

RE & L


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S I B A

Q

F S

I S

E I

R

T

Q

MD & A

C L

/M

S

F P

P R


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J A

B

C A E A

M &

C

M, A

& D

D OR

E A

L N

F

M


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A K

T C

P

M

B

N C

P

M

B

C


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A K

LA

:M

C L

S

A

:

L

E P

C

C : A

( )


16/70

A S

P I

( )

A:

D

&

E: I

A I

( )

A:

B

E: T

& F


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N I (N F)

I > M B

I < M S

I = M H

C ( )

( )

S


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P A

I

B E& S A

A A

F A

P


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F S R B A

PI

C:

C

A I

M

N:

L, B, &

E

I

A

B S

FC:

N

A

I

N:

B

C E

L & E

B S

S

SE

O

C G EA EI EI E

N I

I

C F

S

C F


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F S

B S

I S

S S E

S C F


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FL K

C

E D. 31, 2001

C $ 2,065

C (1,047)

C (808)

(8)

C C $ 202

C B, . 31, 2000 246

C B, . 31, 2001 $ 448

E

E D. 31, 2001

C, . 31, 2000 $ 1,849

A/ (22)

C, . 31, 2001 $ 1,827

, . 31, 2000 $ 7,387

A: C (39): (514)

, . 31, 2001 $ 6,834

, . 31, 2000 $ 5,808

82

(41)

, . 31, 2001 $ 5,767

E D. 31, 2001

$13,234 (13,158)

$ 76

C (115)

C $ (39)

B

D. 31, 2000

A

C $ 246

C A 13,966

A $14,212

&

$ 10,784

:

C 1,849

7,387

(5,808)

$ 3,428

& $14,212

B

D. 31, 2001

A

C $ 448

C A 12,914

A $13,362

&

$10,468

:

C 1,827

6,834

(5,767)

$ 2,894

& $13,362

( )

()(

)

. 31, 2000 . 31, 2001


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A I(B F S)

M D & A (MD&A)

M RA R

E N F S

S I

P S/I D D


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23

& B

L , .

T R

M : K GAA

K &

M .

M .

M L/K (

).

REIE LAPORAN KEANGAN


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K L/K

L/K

.

H . ( &

B, . 418)

PENESAIAN LAPORAN KEANGAN

& :

A ,

C , &

(, & F, .932)


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P L K

A A

C

M

D E

A S

AR

P


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26

T P L

M E P : , , , & .

N.

MC

, .

T & J P L/K

JJ P

N :

E

N

C

( )


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27

C P L L R

M A D C M B

3 65 ,8 0 0 ,0 0 0 3 6 5 ,8 0 0 ,0 0 0

H (2 76 ,9 7 6 ,2 0 0 ) (1 ) 1 ,7 3 0 ,0 0 0

(2 ) 8 8 ,0 0 0

(3 ) 3 8 4 ,2 0 0

(4 ) 3 4 6 ,0 0 0

(5 ) 7 8 ,0 0 0 (274 ,350 ,000)

L 8 8 ,8 2 3 ,8 0 0 91 ,450 ,000B , (51 ,9 2 6,0 0 0 ) (6 ) 9 ,2 2 6 ,0 0 0 (42 ,700 ,000)

L 3 6 ,8 9 7 ,8 0 0 48 ,750 ,000

( )

B (3 ,0 85 ,0 0 0) 10 ,000 (3 ,095 ,000)

L 1 ,5 3 8 ,0 0 0 78 ,000 1 ,460 ,000

A (3 9 0 ,0 0 0 ) (7 ) 2 2 0 ,0 0 0 (170 ,000)

L (2 6 9 ,0 0 0 ) 40 ,000 (229 ,000)

( ) (2 ,2 06 ,0 00 ) (2 ,034 ,000)

L 3 4 ,6 9 1 ,8 0 0 46 ,716 ,000

B

D (5 5 6 ,0 0 0 ) 294 ,000 (850 ,000)

(1 3 ,9 0 6 ,5 0 0 ) 4 ,733 ,000 (18 ,639 ,500)

L 2 0 ,7 8 5 ,3 0 0 2 8 ,0 7 6 ,5 0 0

L 6 .9 8 9 .3 9

P

15 , , , 6 7


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STDI KASS

LA A

10 10

&M E 2 1

E 7 7

N I 1 2

C:

B LA & SA

A C P R&M.

B

Q: ?


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J A L KM A K L B

C A: B & I

R A:

:

.

A :

( ):

:

ANALISIS LAPORAN KEANGAN


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31

C S

:

T A: A C S


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CS A

K' CS I S

2001 2000

100.0% 100.0%

C 65.5 59.9

G

0.6%

, 21.0 19.0

5.9 5.6

C 5.0 (0.3)

E

I () 1.8 0.6

E

0.2 5.2

N

34.5%

0.8%

2.6% 15.8%

40.1%

15.2%

10.0%


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T : E

O: E M

P :

P A A

P P

& (

)

R A


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34

B/ P:

T A:

B A K

B

.

B :

/

B /, I (C

A)

ANALISIS LAPORAN KEANGAN

K


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E L K

O: A,

J: A T

A IN T

A P C A G R

(CAGR): (/1)(1/ (1)) 1

TREND ANALISIS

21 3


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36

K & K R T:

,

A

B I/ K:

M

/.

K

I

/.

T A: ,

.


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COMPARATIE ANALSIS

$ 13,234 $13,994 $ (760) (5.4)%

C 8,670 8,375 295 3.5G $ 4,564 $ 5,619 $ (1,055) (18.8)

E:

, . 2,781 2,665 116 4.4 779 784 (5) (0.6) 659 (44) 703

E $ 345 $2,214 $(1,869) (84.4)I E 237 82 155 189.0 ()

E $ 108 $ 2,132 $ (2,024) (94.9) 32 (693) (95.6)N $ 76 $ (1,331) (94.6)

725

$ 1,407

K' C I S


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K' IN T S

O (1997 = )

0.700

0.750

0.800

0.850

0.9000.950

1.000

1.050

1997 1998 1999 2000 2001

IB1997

K' IN T S

O E (1998 = )

0.850

0.900

0.950

1.000

1.0501.100

1.150

1998 1999 2000 2001

I

B

199

8

COMPARATIE ANALSIS


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GROTH ANALSIS

B PT 1

5 ?

A. 16,14%

B. 20,00%

C. 15,83%


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GROTH ANALSIS

B PT 1

5 ?

A. 22,82%

B. 20,00%

C. 15,83%


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A L

A A

A D/S

A P

A C R A

R A


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A L

L '

, .. " "

.

A

.


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I L M

N C (NC)

NC = C A C L

C (C)

C A

CR =C L

(A) ()

C A IQR = C L


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A A

A

' ,

; '


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I (I)

A C (AC)

A (A)

F A (FA)

A (A)

=

A

A =A /360

A

A=

A /360

A =

A

A =

A

F I A M


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A D/

D ""

' () ,

' .

F L

.


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M

T T G T

S M

D I A S D

F I M


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D (D)

DE DE)

I E

(IE)

D C

(DC)

=

A

=

& ()

=

&

+ + =

+ +( + )

1 / (1 )

F I M

F I M


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D (D)

DE DE)

I E

(IE)

D C

(DC)

=

A

=

& ()

=

&

+ + =

+ +( + )

1 / (1 )

F I M


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B M


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G M (GM)

M (M)

N M (NM)

A (A)

E (E)

E (E)

/E (/E)

=

() =

A =

A A=

A

A =

A

=

/ =

B M


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A C A

DP S A

DP S A

'

I

, ROA ROE

A : E


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E = /E

= A

= /

A = A = /A A

= A/ C E

A : E

C

R E

P

M

A

T

F

L

G M D ' I

C

C

I

F A

B

I

D A

I

E

B C

A

D


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A : D

A D


55/70

A : D

A


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A

N A /N M I

M


57/70

M

M


58/70

M


59/70

A

'

C

( ) C

( )

A


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S

K

P

F

P (:

)

T

S

R F /T B


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61

R F/T B

/

L ,

A A

M D A


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62

A

?

?

? B ?

H

M D A

T C CS F


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2001 , .A .

1994 1995 1996 1997 1998 A*

C 1.3% 9.1% 20.8% 23.5% 32.4% 7.4%

A 27.1 22.7 22.4 18.0 16.8 22.7

46.1 42.9 35.4 34.0 28.0 37.1

4.4 5.5 4.1 5.9 5.4 5.5

C A 79.0 80.2 82.6 81.4 82.6 72.0

, 23.4 22.8 23.1 27.7 28.0 31.5

9.0 10.3 12.2 15.1 15.8 13.6

, 14.4 12.4 10.9 12.6 12.1 17.9

5.5 5.8 5.0 5.0 4.1 3.2 A 1.1 1.6 1.5 1.0 1.2 6.9

100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

S, 1994 1998 I A, 1998

T C CS F

S 1994 1998 I A 1998


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1994 1995 1996 1997 1998 A*

A 7.8% 6.0% 4.7% 4.9% 5.5% 11.2%

4.8 2.0

1.7 1.8 4.0 1.0

1.9 0.2 2.6 4.2 3.9

A 6.4 8.5 11.3 14.5 11.0 10.0

22.6 16.5 22.7 23.6 20.4 24.2

43.7 47.3 38.2 23.8 21.3 14.8

2.2 2.4 2.4 1.4 1.6 1.0

68.5 66.3 63.2 48.8 43.3 39.9

C 0.0 0.0 0.0 0.0 0.0 4.6

A 12.2 14.2 13.7 16.3 15.9 10.8

19.3 19.6 23.0 34.8 44.2 54.8

: 0.0 0.0 0.0 0.0 3.5 10.2

' 31.5 33.7 36.8 51.2 56.7 60.1

' 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

S, 1994 1998 I A, 1998

C 2001 , .

A .

T C CS F


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S, 19941998, I IS

1994 1995 1996 1997 1998 A*

100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

C 65.0 66.3 60.6 58.5 58.3 60.8

35.0 33.7 39.4 41.5 41.7 39.2

, ,

A 25.8 29.4 28.9 28.4 28.6 29.3

2.4 2.9 3.1 2.5 2.1 1.8 28.2 32.3 32.0 31.0 30.7 31.0

C 2001 , .

A .

T C CS F

S 1994 1998 I I


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2001

, . A .

S, 19941998, I I

S

6.8 1.4 7.4 10.5 11.0 8.2

2.4 3.5 3.0 1.9 1.1 0.7 () 0.2 (0.1) 0.2 (0.2) (0.2)

() 0.6 0.4

2.3 4.2 2.9 2.0 0.9 0.9

4.4 (2.9) 4.5 8.5 10.1 7.3

1.6 (1.1) 1.5 2.5 3.2 2.7

2.8 (1.8) 3.0 5.9 6.9 4.6

* : B , C, ,

, .

2001 , .

A .

R A T C


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2001

, . A .

I

1994 1995 1996 1997 1998 M*

R (%) 11.9 (8.2) 12.3 22.1 22.2 12.3 (%) 3.8 (2.8) 4.5 11.3 12.6 7.4

(%) 7.1 0.7 9.6 18.3 17.9 9.7

P (%) 2.8 (1.8) 3.0 5.9 6.9 4.2

G (%) 35.0 33.7 39.4 41.7 41.9 38.4

() 13.5 NA 20.7 13.9 8.5 15.0

A () 1.3 1.6 1.5 1.9 1.8 1.8

F () 9.3 12.5 14.1 15.1 15.2 9.2

I () 1.9 2.4 2.6 3.3 3.8 2.7

C () 73.5 53.4 53.2 34.7 33.4 39.1

D' () 3.7 21.4 49.4 45.3 64.3 10.8

() 32.6 21.2 18.6 16.0 18.9 36.3

19941998, I M, 1998

C 2001 , .A .

R A T C

1994 1998 I M 1998


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2001

, . A .

268

A () 3.2 3.0 2.7 2.0 1.8 1.7

D (%) 68.5 66.2 63.2 48.8 43.3 39.6

D (%) 217.4 196.3 171.9 95.4 76.3 65.5 () 2.9 0.2 2.5 5.6 10.2 9.1

() 1.6 0.1 1.1 5.6 10.2 7.4

D (

%) 57.5 56.0 40.2 23.7 28.7 18.1D (

%) 135.4 127.3 67.1 31.1 40.2 22.1

C () 3.5 4.8 3.7 3.5 4.0 3.0

A () 1.5 2.3 2.1 2.0 2.7 1.5

* : B , C, , ,

.

19941998, I M, 1998

2001 , .

A .


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E C A

I C 2009 2010 2011 2012 2013 2014 2015 2016 K

C IC () 2 2.55 2.72 2.35 2.29 2.26 2.21 2.14 2.09 G B

EBIDA / I () 2 3.57 3.82 2.86 3.45 3.67 2.90 3.11 3.06 L B

D / A 80% 39% 43% 50% 55% 57% 60% 61% 63% L B (D: )

2.55 2.72 2.35 2.29 2.26 2.21 2.14

3.6 3.8

2.93.4 3.7

2.9 3.1

39%

43%

50%55% 57%

60% 61%

2.00

4.00

6.00

8.00

10.00

2009 2010 2011 2012 2013 2014 2015

()

0%

20%

40%

60%

80%

C IC () 2 EBIDA / I () 2 D / A 80%


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PDP1 Bisnis Analisis Laporan Keuangan

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