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    Jawaban Tugas 2 AIK - EKSI4204 - Edward Jose 041010572

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    The document provides financial data from the balance sheets and income statements of a company for the years 2019 and 2020. It then lists a tutorial assignment to calculate various financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and activity ratios based on the financial data. The ratios are to be calculated for both 2019 and 2020 to analyze the company's financial performance and position over the two years.

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    Jawaban Tugas 2 AIK - EKSI4204 - Edward Jose 041010572

    Uploaded by

    EdwardJose
    250 views4 pages
    The document provides financial data from the balance sheets and income statements of a company for the years 2019 and 2020. It then lists a tutorial assignment to calculate various financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and activity ratios based on the financial data. The ratios are to be calculated for both 2019 and 2020 to analyze the company's financial performance and position over the two years.

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    Jawaban Tugas 2 AIK- EKSI4204 - Edward Jose 041010572

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    The document provides financial data from the balance sheets and income statements of a company for the years 2019 and 2020. It then lists a tutorial assignment to calculate various financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and activity ratios based on the financial data. The ratios are to be calculated for both 2019 and 2020 to analyze the company's financial performance and position over the two years.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    250 views4 pages

    Jawaban Tugas 2 AIK - EKSI4204 - Edward Jose 041010572

    Uploaded by

    EdwardJose
    The document provides financial data from the balance sheets and income statements of a company for the years 2019 and 2020. It then lists a tutorial assignment to calculate various financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and activity ratios based on the financial data. The ratios are to be calculated for both 2019 and 2020 to analyze the company's financial performance and position over the two years.

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    © All Rights Reserved
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    of 4

    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


    No Tugas Tutorial
    Maksimal Tutorial
    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

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