Tugas 2 AIK [PDF]

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Tugas.2 Silahkan kerjakan pertanyaan berikut, gunakan modul terlampir dan BMP untuk menjawab pertanyaan tersebut, selamat belajar Tugas harap di upload dalam format perhitungan file excel Soal Dari data berikut, perhitungkanlah :  Rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas     NERACA Cash Accounts Receivable Marketable Securities Inventories Prepaids   Total Current Assets Property, Plant, and Equipment, net   Total Assets   Current Liabilities Bonds Payable Common Equity   Total Liabilities & Equity LABA (RUGI) Sales   Cost of Goods Sold Gross Profit



 tahun X1  tahun X2                                                                         17,250 14,950                                                                     23,000 56,925                                                                     11,500 23,000                                                                 103,500 126,500                                                                            2,013 863                                                                 157,263 222,238                                                                 245,238 246,388                                                                 402,500 468,625                                                                         46,000 69,000                                                                 115,000 115,000                                                                 241,500 284,625                                                                 402,500 468,625                                                                     452,525 471,500                                                                 208,438 230,000                                                                 244,088 241,500



SG&A Interest Expense   Net Income



                                126,500                                   11,500                                 103,500



Jawaban : Rasio Likuiditas 1. Current Ratio Rumus : Current Ratio = Aktiva lancar / utang lancar x 100% Tahun X 1 Current Ratio = 888.950 / 276.000 x 100% = 3,2 kali Tahun X2 Current Ratio = 629.050 / 184.000 x 100% = 3,4 kali 2. Quick Ratio Tahun X1 Quick ratio = (aktiva lancar – persediaan) / utang lancar = (888.950 - 506.000) / 276.000 = 1,38 Tahun X2 Quick ratio = (aktiva lancar – persediaan) / utang lancar = (629.050 - 414.000 / 184.000



                                123,625                                     7,188                                 113,275



= 1,168 3. Cash Ratio Tahun X1 Cash ratio = (kas + surat berharga) / utang lancar = (59.800 + 92.000 ) / 276.000 = 0,55 Tahun X2 Cash ratio = (kas + surat berharga) / utang lancar = (69.000 + 46.000) / 184.000 = 0,625 Rasio Solvabilitas 1. Total Debt to Total Assets Ratio Tahun X1 Total Utang = (Current Liabilities + Bonds Payable) = 276.000 + 460.000 = 736.000 Debt Ratio = Total Utang / Total Aktiva x 100% = 736.000 / 1.874.500 x 100% = 0,39 Tahun X2 Total Utang = Current Liabilities + Bonds Payable = 184.000 + 460.000



= 644.000 Debt Ratio = Total Utang / Total Aktiva x 100% = 644.000/ 1.610.000 = 0,4 2. Debt to Equity Ratio Tahun X1 Debt to Equity Ratio = Total Utang / Modal x 100% = 736.000 / 1.138.500 x 100% = 0,64 Tahun X2 Debt to Equity Ratio = Total Utang / Modal x 100% = 644.000 / 966.000 x 100% = 0,66 Rasio Rentabilitas 1. Profit Margin Tahun X1 Profit Margin = Laba bersih / Penjualan x 100% = 414.000 / 1.886.000 x 100% = 0,21 Tahun X2 Profit Margin = Laba bersih / Penjualan x 100% = 453.100 / 1.810.100 x 100%



= 0,25