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1. RASIO LIKUIDITAS
a. Current Ratio
=
Aktiva lancar
Utang lancar
b. Cash ratio
=
(ratio of diate solvency)
Kas + efek
Utang lancar
d. Working capital to
total assets ratio
2. RATIO LEVERAGE
a. Total debt to equity =
ratio
3. RATIO AKTIVITAS
a. Total assets turn over =
EBIT
Bunga utang jangka panjang
Penjualan netto
Jumlah aktiva
Penjualan kredit
Piutang rata-rata
c. Average collection
period
d. Inventory turnover
Penjualan neto
Aktiva lancar-utang lancar
4. RATIO KEUNTUNGAN
a. Gross profit margin =
c. Operating ratio =
EBIT
Jumlah aktiva
x 100%
Current Ratio
Rp
Rp
159%
Cash ratio
=
(ratio of diate solvency
Rp
Rp
2,968,318,838.00
282,806,672,040.00
1%
Rp
Rp
Working capital to
total assets ratio
449,061,302,609.00
282,806,672,040.00
161,503,306,144.00
282,806,672,040.00
57%
Rp
Rp
166,254,630,569.00
605,788,310,444.00
27%
Rp
Rp
641,503,998,171.00 x100%
247,090,984,313.00
260%
Rp
Rp
641,503,998,171.00 x 100%
605,788,310,444.00
106%
Rp
Rp
75,890,654,091.00
130,726,250,000.00
Rp
0.58
Rp
Rp
322,981,638,404.00
75,890,654,091.00
Rp
4.26
Rp
Rp
17,451,317,001.00
43,728,388,552.00
0.40 kali
Rp
Rp
Piutang rata-rata
=
=
1.15 kali
Rp
Rp
326,933,303,635.00
2
163,466,651,817.50
Rp
Rp
158,534,987,306.00
163,466,651,817.50
Average collection
period
0.97 kali
Rp
Rp
699,310,599,565.00
605,788,310,444.00
58,847,994,654,300.00
158,534,987,306.00
371.20 hari
Rp
488,636,801,544.00
2
=
Inventory turnover
Rp
244,318,400,772.00
Rp
617,470,167,888.00
Rp
244,318,400,772.00
2.53 kali
Rp
Rp
142.44 hari
Rp
Rp
Rp
Rp
Rp
Rp
54,697,096,582.00
699,310,599,565.00
8%
Rp
Rp
81,840,431,677.00
699,310,599,565.00
12%
699,310,599,565.00
166,254,630,569.00
4.21 kali
Operating ratio
87,954,624,277,920.00
617,470,167,888.00
644,613,502,983.00
699,310,599,565.00
92%
Rp
Rp
16,566,533,152.00
81,840,431,677.00
20%
Rp
Rp
17,451,317,001.00
605,788,310,444.00
3%
Rp
Rp
16,566,533,152.00
605,788,310,444.00
3%
Rp
Rp
16,566,533,152.00
130,726,250,000.00
13%
b. Cash Ratio
Kas+Efek
Hutang Lancar
=
c. Quik Ratio
Kas + Efek + Piutang
Hutang Lancar
=
Jumlah modal
=
Jumlah Ekuitas/Aset
=
Ratio
III. Ratio Aktivitas
a. Total Asset turnover
Penjualan neto
Jumlah Aktiva
=
=
=
Penjualan kredit
d. Inventory turnover
Inventory rata-rata
=
=
HPP
=
Ratio
IV. Ratio Profitabilitas
a. Gross Profit Margin
Penjualan neto - HPP
Penjualan neto
=
c. Operating ratio
HPP + Biaya adm,
penjualan, umum
Penjualan neto
=
Rp
Rp
449,061,302,609.00
282,806,672,040.00
158.79%
Rp
Rp
2,968,318,838.00
282,806,672,040.00
1.05%
Rp
Rp
161,503,306,144.00
282,806,672,040.00
57%
Rp
Rp
166,254,630,569.00
605,788,310,444.00
27.44%
Rp
641,503,998,171.00
Rp
247,090,984,313.00
259.62%
Rp
Rp
641,503,998,171.00
605,788,310,444.00
105.90%
Rp
Rp
75,890,654,091.00
247,090,984,313.00
30.71%
Rp
Rp
322,981,638,404.00
75,890,654,091.00
425.59%
Rp
Rp
17,451,317,001.00
43,728,388,552.00
0.40 kali
Metode Perhitungan
2015
Rp
Rp
699,310,599,565.00
605,788,310,444.00
1.15 kali
Rp
326,933,303,635.00
2
Rp
163,466,651,817.50
Rp
Rp
158,534,987,306.00
163,466,651,817.50
0.97 kali
Rp
Rp
58,847,994,654,300
158,534,987,306
371 hari
Rp
Rp
488,636,801,544.00
2
244,318,400,772.00
Rp
Rp
617,470,167,888.00
244,318,400,772.00
3 kali
Rp
Rp
87,954,624,277,920.00
617,470,167,888.00
142 hari
Rp
Rp
699,310,599,565.00
166,254,630,569.00
4 kali
Metode Perhitungan
2015
Rp
Rp
81,840,431,677.00
699,310,599,565.00
11.70%
Rp
Rp
54,697,096,582.00
699,310,599,565.00
7.82%
Rp
Rp
644,613,502,983.00
699,310,599,565.00
92.18%
Rp
Rp
16,566,533,152.00
81,840,431,677.00
20.24%
Rp
Rp
17,451,317,001.00
605,788,310,444.00
2.88%
Rp
Rp
16,566,533,152.00
605,788,310,444.00
2.73%
Rp
16,566,533,152.00
Rp
247,090,984,313
6.70%
Interpretasi
Kemampuan perusahaan untuk
membayar utang yang segera harus
dipenuhi dengan aktiva lancar
sebesar 158.79%
Interpretasi
Interpretasi
Kemampuan dana yang
sebanyak 4 kali
Interpretasi
sebesar 2.88%