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.......... Kali: Aktiva Lancar Pasiva Lancar Aktiva Lancar-Persediaan Pasiva Lancar

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LIKUIDITAS

Nama Rumus 2008 2009


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

Leverage/solvabilitas

Nama rumus 2008 2009


Debt to Total Jumlah Hutang 70.000 72.000
Assets
Jumlah Aktiva
x 100% =
160.000
x 100 % =
156.000
x 100 %
= 0,44 x 100% = 0,46 x 100%
=44% =46%
Long Term
Debt to Equity Juml Hutang JP
×100 % 30.000 x 100 % 30.000
x 100%
Juml M Sendiri = =
90.000 84.000
=0,33 x 100% = 0,35 x 100%
=33% = 35%
Times Interest Laba Operasi =
8.500
=
21.500
Earned
Biaya Bunga
=..........Kali 3.240 3.240
=2,62 kali =6,64 kali
Fixed Charged Pendapatan Sebelum Beban Tetap
Coverage
Beban Tetap

Aktivitas

Nama Rumus 2008 2009


Inventory Penjalan H arg aPokokPenjualan =
Turnover atau
Persediaan Persediaan
atau
Day’s Inventory
360
Inventory Turn Over
.......Hari
Receivable
Turnover Penjualan
×100 %
Average Piutang Rata−rata
Collection
Period
Rata-rata Tagihan
Penjualan / Hari
atau
360
Re ceivableturnover
Fixed Assets Penjualan
Turnover
Aktiva Tetap
Total Assets Penjualan
Turnover
Total Aktiva

PROFITABILITAS

Nama Rumus 2008 2009


Profit Margin Laba bersih 2.630 9.130
Penjualan
X100% =
220.000
×100 % =
260.000
x 100 %
= 0,012 x 100% = 0,035 x 100%
= 1,2% = 3,5%
Return on Laba Bersih 2.630 9.130
Investment/
Total Aktiva
X 100% =
160.000
x 100 % =
156.000
x 100 %
Return on Total = 0,016 x 100% =0,059 x 100%
Assets / =1,6% = 5,9%
Earning Power

Return on Net Laba Bersih 2.630 9.130


Worth atau Return
Modal Sendiri
X100% =
90.000
x 100 % =
84.000
x 100 %
on Equity = 0,029 x 100% = 0,109
= 2,9% = 10,9%

RASIO NILAI PASAR

Nama Rumus 2008 2009


Earning Per EAT
Share(EPS)
Jumlah Lembar Saham
Price Earning Ratio Harga Saham
(PER)
EPS
........kali
Market to book value Harga Perlembar Saham
Nilai Buku Perlembar Saham
Dividend Payout ratio Cash Deviden
EAT

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