CONTOH ANALISA LAPORAN KEUANGAN PT. NURTI NURYATI

PT. NURTI NURYATI

NERACA

PER 31 DESEMBER 2010

AKTIVA PASIVA

Kas                         2.000.000                                             Hutang Dagang                 3.000.000

Efek                            900.000                                             Hutang Wesel                    1.000.000

Piutang                3.000.000                                              Obligasi                               7.400.000

Persediaan         5.000.000                                              Saham                               12.000.000

Tanah                    7.000.000                                             Laba Ditahan                  12.000.000

Bangunan            7.500.000

Mesin                   6.000.000

Total                  31.400.000 Total                   31.400.000

PT. NURTI NURYATI

LAPORAN LABA RUGI

PER 31 DESEMBER 2010

Penjualan                                                                                            15.000.000

HPP                                                                                                        (8.000.000)

Laba Bruto                                                                                            7.000.000

Biaya Operasional                                                                            (4.000.000)

EBIT                                                                                                         3.000.000

Bunga                                                                                                     (1.400.000)

EBT                                                                                                           1.600.000

Tax (15%)                                                                                                 (240.000)

EAT                                                                                                       1.360.000

Hitunglah ratio Likuiditas, Solvabilitas dan rentabilitas !

  1. RATIO LIKUIDITAS
  • Current ratio

Current Ratio =   Aktiva Lancar x 100 %

Hutang Lancar

=  10.900.000 x 100 % = 275,5 % = 2,75

4.000.000

  • Cash Ratio

CashRatio        =   Kas + Efek x 100 %

Hutang Lancar

=  2.000.000 x 100 % = 50 % = 0,5

4.000.000

  • Quick ratio

Quick Ratio        =   Kas + Efek + Piutang x 100 %

Hutang Lancar

=  5.900.000 x 100 % = 147,5 % = 1,47

4.000.000

2.  RATIO SOLVABILITAS

  • Total Hutang terhadap Modal Sendiri

Total Hutang terhadap Modal Sendiri = Hutang lancar + Hutang jangka Panjang x 100 %

Modal sendiri

= 11.400.000 x 100 % = 57 % = 0,57

20.000.000

  • Total Hutang terhadap Aktiva

Total Hutang terhadap Modal Aktiva = Hutang lancar + Hutang jangka Panjang x 100 %

Total Aktiva

= 11.400.000 x 100 % = 36,31 % = 0,36

31.400.000

3. RATIO RENTABILITAS

  • Rentabilitas Ekonomi

Rentabilitas Ekonomi  = EAT x 100 %

Total Aktiva

= 1.360.000 x 100 % = 4,33 % = 0, 04

31.400.000

  • Rentabilitas Modal Sendiri

Rentabilitas Modal Sendiri  = EAT x 100 %

Modal Sendiri

= 1.360.000 x 100 % = 6,8 % = 0,06

20.000.000

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