NAMA : Rose V Erita

N I M : 2082024258
SUBJEK : MANAJEMEN KEUANGAN

Laporan Keuangan PT Yakin Pasti Bisa

KETERANGAN

Sisa Laba (Residual Profit) 15,250 v

Akumulasi Penyusutan (Accumulated Depreciation) (34,000) v
Beban Bunga (Interest Expenses) 900
Saham biasa 45,000 v
Biaya Administrasi dan Umum (General & Admin Expenses) 850 v
Persediaan (Inventory) 6,500 v
Piutang Usaha (Account Receivable) 9,600 v
Hutang Usaha (Account Payable) 4,800 v
Wesel Bayar (Notes Payable) 600 v
Penjualan (Sales) 12,800 v
Beba operasi 1,350 v
Kas 16,550 v
Harga Pokok Penjualan (Cost of Goods Sold) 5,750 v
Utang jangka pangjang 55,000 v
Bangunan dan peralatan 122,000 v
Pajak Penghasilan (Income Tax) 1,440
Laba Bersih Setelah pajak 740,000
Total Aktiva (Total Asset) 7,880,000

a. NERACA DAN LAPORAN LABA RUGI

NERACA PT YAKIN PASTI BISA
ASSET 2017 LIABILITIES & EQUITY
CURRENT ASSET CURRENT LIABILITIES
Kas dan Bank (Cash and Bank) 16,550 Hutang Usaha (Account Payable)
Surat-surat Berharga (Marketable Securities) Wesel Bayar (Notes Payable)
Piutang Usaha (Account Receivable) 9,600 Hutang Pajak (Taxes Payable)
Persediaan (Inventory) 6,500 Pendapatan Diterima Di Muka (Unearned Income)
Biaya Dibayar Di Muka (Prepaid Expenses)

Total Current Asset 32,650 Total Current Liabilities

FIXED ASSET LONG-TERM LIABILITIES

Mesin-mesin (Machinaries) 122,000 Obligasi (Bond)
Kendaraan (Vehicle) - Kredit Investasi (Investment Credit)
Gedung (Building) -
Tanah (Land)
Akumulasi Penyusutan (Accumulated Depreciation) (34,000)
Total long term Liabilities

Total Fixed Asset 88,000 Total Hutang (Total Debt)

EQUITY
Modal Saham (Share Capital)
Sisa Laba (Residual Profit)

Total Equity
TOTAL ASSET 120,650 TOTAL LIABILITY

LAPORAN RUGI LABA PT YAKIN PASTI BISA TAHUN 2018 2018

Pemasukan
 Penjualan (Sales) 12,800
Harga Pokok Penjualan (Cost of Goods Sold) 5,750

Total Gross Profit 7,050

Operasional
Beban operasi 1,350
Biaya Penyusutan (Depreciation Expenses) 500
Biaya Administrasi dan Umum (General & Admin Expenses) 850

Total biaya operasional 2,700

Earning Before Interest and Taxes (EBIT) 4,350

Interest
Pendapatan Bunga (Interest Income) -
Beban Bunga (Interest Expenses) 900
Total Interest 900

Earning Before Taxes (EBT) 3,450

Taxes
Pajak Penghasilan (Tax Income) 1,440

Earning After Taxes (EAT) 2,010

c. SUMBER PENGGUNAAN DANA

Harta (Asset) 2018 2017 Selisih (Rp)

(1) (2) (3) {(2) - (3)} {(4)}
CURRENT ASSET
Kas dan Bank (Cash and Bank) - 16,550 (16,550)
Surat-surat Berharga (Marketable Securities) - - -
Piutang Usaha (Account Receivable) - 9,600 (9,600)
Persediaan (Inventory) - 6,500 (6,500)
Biaya Dibayar Di Muka (Prepaid Expenses) - - -
- - -
- - -
- - -
Total Current Asset - 32,650

FIXED ASSET
Mesin-mesin (Machinaries) - 122,000 (122,000)
Kendaraan (Vehicle) - - -
Gedung (Building) - - -
Tanah (Land) - - -
Akumulasi Penyusutan (Accumulated Depreciation) - (34,000) 34,000
- -
Total Fixed Asset - 88,000
Total Aktiva (Total Asset) - 120,650 (120,650)

Hutang dan Modal (Debt and Equity) 2018 2017 Selisih (Rp)
(1) (2) (3) {(2) - (3)} {(4)}
CURRENT LIABILITIES
Hutang Usaha (Account Payable) - 4,800 (4,800)
Wesel Bayar (Notes Payable) - 600 (600)
Hutang Pajak (Taxes Payable) - - -
Pendapatan Diterima Di Muka (Unearned Income) - - -
- - -
- - -
Total Current Liabilities - 5,400
LONG-TERM LIABILITIES
Obligasi (Bond) - 55,000 (55,000)
Kredit Investasi (Investment Credit) - - -
- - -
- - -
Total long term Liabilities - 55,000
Total debt - 60,400

EQUITY
Modal Saham (Share Capital) - 45,000 (45,000)
Sisa Laba (Residual Profit) - 15,250 (15,250)
- -
Total Equity - 60,250
Total debt and equity - 120,650 (120,650)
 Penyelesaian dengan rumus formula
A. Liquidity ratio
Current ratio

Quick ratio or
Acid test ratio

Cash ratio
2017
le) 4,800 B. Leverage ratio
600 Debt to equity

(Unearned Income)
Debt ratio

Time interest earned

5,400

Equity ratio
55,000
edit) -
C. Activity ratio
Aset turn over

55,000
Working capital
60,400

Inventory turn over

45,000
15,250

60,250 Fix aset turn over

120,650

Average collection period

 D. Profitability ratio
Gross profit margin

Operating profit margin

Net profit margin

ROA

ROE

Sumber Penggunaan
(5) (6)
 minus masuk sumber
(16,550)
-
(9,600)
(6,500)
-

(122,000)
-

34,000

(128,500) 7,850

Sumber Penggunaan
(5) (6)
minus masuk penggunaan
(4,800)
(600)
-
 (15,250)

(4,800) (15,850)
123,700 23,700
 Aktiva lancar - #DIV/0! Aktiva lancar 32,650 6.0462963
Hutang lancar - Hutang lancar 5,400

Aktiva lancar-inventory - #DIV/0! Aktiva lancar-inventory 26,150 4.84259259

hutang lancar - hutang lancar 5,400

Kas - #DIV/0! Kas 16,550 3.06481481

hutang lancar - hutang lancar 5,400
 Total hutang - #DIV/0! Total hutang 60,400 1.00248963
total modal - total modal 60,250

total hutang - #DIV/0! total hutang 60,400 0.50062163

total aset - total aset 120,650

EBIT 4,350 4.833333333 EBIT 4,350 4.83333333

Total bunga 900 Total bunga 900

total modal - #DIV/0! total modal 60,250 0.49937837

total aset - total aset 120,650

Penjualan 12,800 #DIV/0! Penjualan 12,800 0.106092

total aset - total aset 120,650

Penjualan 12,800 #DIV/0! Penjualan 12,800 0.46972477

Aset lancar-utang lancar - Aset lancar-utang lancar 27,250

COGS 5,750 #DIV/0! COGS 5,750 0.88461538

persediaan - persediaan 6,500

Penjualan 12,800 #DIV/0! Penjualan 12,800 0.14545455

Aktiva tetap - Aktiva tetap 88,000

Piutang x hari - 0 Piutang x hari 3,456,000 270

Penjualan 12,800 Penjualan 12,800
Laba kotor 7,050 0.55078125 Laba kotor 7,050 0.55078125
Penjualan 12,800 Penjualan 12,800

EBIT 4,350 0.33984375 EBIT 4,350 0.33984375

Penjualan 12,800 Penjualan 12,800

Net income 2,010 0.15703125 Net income 2,010 0.16

penjualan 12,800 penjualan 12,800

Net income 2,010 #DIV/0! Net income 2,010 0.01665976

Total aset - Total aset 120,650

Net income 2,010 #DIV/0! Net income 2,010 0.033361

Total Equity - Total Equity 60,250