TUGAS TUTORIAL KE-2
PROGRAM STUDI AKUNTANSI
Nama Mata Kuliah : Analisis lnformasi Keuangan
Kode Mata Kuliah : EKSI4204
Jumlah sks : 3 sks
Nama Pengembang : Pesi Suryani, S.E., M.Ak.
Nama Penelaah : Pesi Suryani, S.E., M.Ak.
Status Pengembangan : Baru/Revisi*
Tahun Pengembangan : 2021
Edisi Ke- : 2
Skor Sumber Tugas
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1 Perhatikan data pada tabel dibawah ini. Modul 4
100
KB 1
tahun 2019 tahun 2020
NERACA
Cash 14,950 17,250
Accounts Receivable 56,925 23,000
Marketable Securities 23,000 11,500
Inventories 126,500 103,500
Prepaids 863 2,013
Total Current Assets 222,238 157,263
Property, Plant, and Equipment, net 246,388 245,238
Total Assets 468,625 402,500
Current Liabilities 69,000 46,000
Bonds Payable 115,000 115,000
Common Equity 284,625 241,500
Total Liabilities & Equity 468,625 402,500
LABA (RUGI)
Sales 471,500 452,525
Cost of Goods Sold 230,000 208,438
Gross Profit 241,500 244,088
SG&A 126,500 123,625
Interest Expense 11,500 7,188
Net Income 103,500 113,275
Diminta : Hitunglah rasio Likuiditas, Solvabilitas, Rentabilitas dan Aktivitas
Tugas 2 Analisis Informasi Keuangan
Edward Jose - 041010572
Rasio Likuiditas :
A. Rasio Lancar (Current Ratio) => CA/CL
Current Ratio 2019 = 222.238 / 69.000 = 3.2
Current Ratio 2020 = 157.263 / 46.000 = 3.4
B. Rasio Sangat Lancar (Quick Ratio / Acid Test Ratio) => (CA - Inventory) / CL
Quick Ratio 2019 = (222.238 - 126.500) / 69.000 = 1.39
Quick Ratio 2020 = (157.263 - 103.500) / 46.000 = 1.17
C. Rasio Kas (Cash Ratio) => Cash atau Cash Equivalent / CL
Cash Ratio 2019 = (14.950 + 23.000) / 69.000 = 0.55
Cash Ratio 2020 =(17.250 + 11.500) / 46.000 = 0.63
D. Rasio Perputaran Kas => Net Sales / NWC
Rasio Perputaran Kas 2019 = 103.500 / (222.238 - 69.000) = 0.68
Rasio Perputaran Kas 2020 = 113.275 / (157.263 - 46.000) = 1.02
E. Inventory to Net Working Capital => Inventory / NWC
Inventory to NWC 2019 = 126.500 / (222.238 - 69.000) = 0.83
Inventory to NWC 2020 = 103.500 / (157.263 - 46.000) = 0.93
Rasio Solvabilitas :
A. Debt to asset ratio=> Total Debt / Total Assets
Debt to asset ratio 2019 = (69.000 + 115.000) / 468.625 = 0.39
Debt to asset ratio 2020 = (46.000 + 115.000) / 402.500 = 0.4
B. Debt to equity ratio => Total Debt / Total Equity
Debt to equity ratio 2019 = (69.000 + 115.000) / 284.625 = 0.65
Debt to equity ratio 2020 = (46.000 + 115.000) / 241.500 = 0.67
C. Long term debt to equity ratio => Long term debt / Total Equity
Long term debt to equity ratio 2019 = 115.000 / 284.625 = 0.40
Long term debt to equity ratio 2020 = 115.000 / 241.500 = 0.48
D. Times interest coverage => EBIT / Interest Expense
Times interest coverage 2019 = 241.500 / 11.500 = 21
Times interest coverage 2020 = 244.088 / 7.188 = 33.96
E. Fixed charge coverage => EBT+ Interest Expense+Rent atau Lease Expense / Interest
Expense + Rent/Lease Expense
Fixed charge coverage 2019 = 103.500+11.500 / 11.500 = 10
Fixed charge coverage 2020 = 113.275+7.188 / 7.188 = 16.78
Rasio Rentabilitas :
(Untuk lebih mempermudah, menggunakan Asset turnover ratio yang dimana Asset
turnover ratio perusahaan ini pada tahun 2019 sebesar = 1.01 dan asset turnover ratio pada
tahun 2020 sebesar = 1.12 serta Equity Multiplier yaitu EM 2019 = 1.65 dan EM 2020 =
1.67)
A. Profit Margin => (Sales - Cost of Goods Sold) / Sales
Profit Margin 2019 = (471.500 - 230.000) / 471.500 = 0.51 atau 51%
Profit Margin 2020 = (452.525 - 208.438) / 452.525 = 0.54 atau 54%
B. Return on Investment (ROI) => EAT / Total Sales atau profit margin x asset turnover
ROI 2019 = 0.51 x 1.01 = 0.52 atau 52%
ROI 2020 = 0.54 x 1.12 = 0.48 atau 48%
C. Retrun on Equity (ROE) => EAT / Equity atau profit margin x asset turnover x equity
multiplier
ROE 2019 = 0.51 x 1.01 x 1.65 = 0.86 atau 86%
ROE 2020 = 0.54 x 1.12 x 1.67 = 0.80 atau 80%
D. Return on Assets (ROA) => Net Income + Interest / Total Assets atau profit margin x
asset turnover
ROA 2019 = 0.51 x 1.01 = 0.52 atau 52%
ROA 2020 = 0.54 x 1.12 = 0.48 atau 48%
Rasio Aktivitas :
A. Receivable turnover => Sales / Receivable
Receivable turnover 2019 = 471.500 / 56.925 = 8.28
Receivable turnover 2020 = 452.525 / 23.000 = 19.68
B. Day of receivable => 365 / Receivable Turnover
Day of receivable 2019 = 365 / 8.28 = 44.08
Day of receivable 2020 = 365 / 19.68 = 18.55
C. Inventory turnover => Sales / Inventory
Inventory turnover 2019 = 471.500 / 126.500 = 3.73
Inventory turnover 2020 = 452.525 / 103.500 = 4.37
D. Day of inventory => 365 / Inventory Turnover
Day of inventory 2019 = 365 / 3.73 = 97.86
Day of inventory 2020 = 365 / 4.37 = 83.52
E. Working capital turnover => Net Sales / NWC
Working capital turnover 2019 = 103.500 / (222.238 - 69.000) = 0.68
Working capital turnover 2020 = 113.275 / (157.263 - 46.000) = 1.02
F. Fixed assets turnover => Sales / Total Fixed Assets
Fixed assets turnover 2019 = 471.500 / 246.388 = 1.91
Fixed assets turnover 2020 = 452.525 / 245.238 = 1.85
G. Assets turnover => Sales / Total Assets
Assets turnover 2019 = 471.500 / 468.625 = 1.01
Assets turnover 2020 = 452.525 / 402.500 = 1.12
