Manajemen Keuangan

Tugas Mandiri

Oleh:

Kelompok 6:

- Mandur Boznai Morin (1306305089)

- Putu Dian Wulandari (1907531230)
- Ni Putu Viona Tesya Listyawati (1907531238)
- Putu Dhear Sari Artana (1907531256)

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS UDAYANA

BALI

2020
LIKUIDITAS

Nama Rumus 2008 2009

Current Ratio 106.000 100.000
Aktiva Lancar = × 100% = × 100%
x100% 40.000 42.000
P asiva Lancar = 2,65 x 100% = 2,38 x 100%
= 265% = 238%
Quick Ratio 106.000−68.000 100.000−50.000
Aktiva Lancar - Persediaan = × 100% = × 100%
x100% 40.000 42.000
(Acid Test Pasiva Lancar 38.000 50.000
Ratio) = 40.000 × 100% = 42.000 × 100%
= 0,95 x 100% = 1,19 x 100%
= 95% = 119%
Net Working 90.000 84.000
Modal Kerja Bersih = 220.000 × 100% = 260.000 × 100%
Capital to Sales x100%
Penjualan = 41% = 32%
Current Assets 106.000 100.000
Aktiva Lancar = 220.000 × 100% = 260.000 × 100%
to Sales x100%
Penjualan = 0,48 x 100% = 0,38 x 100%
= 48% = 38%

Leverage/solvabilitas

Nama rumus 2008 2009

Debt to Total 70.000 72.000
Jumlah Hut ang = 𝑥 100% = 𝑥 100%
160.000 156.000
Assets x100%
Jumlah Akt iva = 0,44 x 100% = 0,46 x 100%
=44% =46%
Long Term 30.000 30.000
𝐽𝑢𝑚𝑙 𝐻𝑢𝑡𝑎𝑛𝑔 𝐽𝑃 = 𝑥 100% = 𝑥 100%
Debt to Equity × 100% 90.000 84.000
𝐽𝑢𝑚𝑙 𝑀 𝑆𝑒𝑛𝑑𝑖𝑟𝑖
=0,33 x 100% = 0,36 x 100%
=33% = 36%
Times Interest 8.500 21.500
Laba Operasi =3.240 = 3.240
Earned  ..........Kali
Biaya Bunga =2,62 kali =6,64 kali
Fixed Charged 8.500 21.500
PendapatanSebelum Beban T etap = 3.240 = 3.240
Coverage Beban T etap = 2,62 kali = 6,64 kali

Aktivitas

Nama Rumus 2008 2009

Inventory 173.000 201.000
Penjalan H arg aPokokPenjualan = 68.000
=2,54 = 50.000
= 4,02
atau
Turnover Persediaan Persediaan
atau 360 360
Day’s Inventory
360 = 2,54 = 141,73 Hari = 4,02 = 89,55 Hari
.......Hari
InventoryT urn Over
Receivable 220.000 260.000
𝑃𝑒𝑛𝑗𝑢𝑎𝑙𝑎𝑛 = 30.000
= 30.000
Turnover 𝑃𝑖𝑢𝑡𝑎𝑛𝑔 𝑅𝑎𝑡𝑎 − 𝑟𝑎𝑡𝑎
Average
= 7,33 = 8,67
Collection
Period
 Rat a - rat a T agihan
atau
P enjualan/ Hari 360 360
= 7,33 = 49,11 Hari = 8,67 = 41,52 Hari
360
Re ceivableturnover
Fixed Assets 220.000 260.000
Penjualan = 50.000
= 4,4 = 52.000
=5
Turnover
AktivaT etap

Total Assets 220.000 260.000

P enjualan = 160.000 = 1,38 = 156.000 = 1,67
Turnover
T otalAktiva

PROFITABILITAS

Nama Rumus 2008 2009

Profit Margin 2.630 9.130
Laba bersih = × 100% = 𝑥 100%
X 100% 220.000 260.000
Penjualan = 0,012 x 100% = 0,035 x 100%
= 1,2% = 3,5%
Return on 2.630 9.130
Laba Bersih = 160.000 𝑥 100% = 156.000 𝑥 100%
Investment/ X 100%
T otalAktiva = 0,016 x 100% =0,059 x 100%
Return on Total
=1,6% = 5,9%
Assets /
Earning Power

Return on Net 2.630 9.130

Laba Bersih =90.000 𝑥 100% = 84.000 𝑥 100%
X 100%
Worth atau Return Modal Sendiri = 0,029 x 100% = 0,109
on Equity
= 2,9% =10,9%

RASIO NILAI PASAR

Nama Rumus 2008 2009

Earning Per EAT
Share(EPS) Jumlah LembarSaham
Price Earning Ratio Harga Saham
........kali
(PER) EP S
Markettobookvalue Harga PerlembarSaham

Nilai Buku PerlembarSaham

DividendPayout ratio Cash Deviden

EAT