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Rasio Likuiditas ALK BAB 5

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Rasio Likuiditas

Dr. Anggita Langgeng Wijaya, S.E., M.Si., Ak. C.A


Tim Penyusun
2103102278
01 Gilang Fauzani
2103102165
04 Wahyudin Yahya
02 2103102277
Kholifaturrizal W. M. 239905006
05 Tamara Eka T. R.
2103102266
03 Lucky Hanada A. R.
239905007
06 Pangesti Ardyani H.
Definisi
Rasio likuiditas atau sering juga disebut dengan nama
rasio modal kerja merupakan rasio yang digunakan
untuk mengukur seberapa likuidnya suatu
perusahaan.

Caranya adalah dengan membandingkan komponen


yang ada di neraca, yaitu total aktiva lancar dengan
total passiva lancar (utang jangka pendek).
Tujuan Dan Manfaat
Analisis Rasio Likuiditas
Untuk mengukur kemampuan Perusahaan membayar kewajiban atau utang
01 yang segera jatuh tempo pada saat ditagih
Untuk mengukur kemampuan perusahaan membayar kewajiban jangka
02 pendek dengan aktiva lancar secara keseluruhan
Untuk mengukur kemampuan perusahaan membayar kewajiban jangka
03 pendek dengan aktiva lancar tanpa memperhitungkan sediaan atau piutang.
Untuk mengukur atau membandingkan antara jumlah sediaan yang ada
04 dengan modal kerja perusahaan
Untuk mengukur seberapa besar uang kas yang tersedia untuk membayar
05 utang
Sebagai alat perencanaan ke depan, terutama yang berkaitan dengan
06 perencanaan kas dan utang.
Jenis-Jenis Rasio
Likuiditas
Rasio Lancar (Current Ratio)
Rasio Lancar (Current Ratio) merupakan rasio untuk mengukur
kemampuan perusahaan membayar kewajiban jangka pendek atau utang
yang segera jatuh tempo pada saat ditagih. Dapat juga untuk mengukur
tingkat keamanan suatu perusahaan.
Rasio Cepat (Quick Ratio)
Rasio Cepat (Quick Ratio) merupakan rasio uji cepat yang menunjukkan
kemampuan perusahaan membayar kewajiban jangka pendek dengan aktiva
lancar tanpa memperhitungkan nilai sediaan.
Rasio Kas (Cash Ratio)
Rasio kas (Cash Ratio) merupakan alat untuk mengukur seberapa besar uang kas
yang tersedia untuk membayar utang. Hal ini dapat ditunjukkan dari tersedianya
dana kas atau yang setara dengan kas seperti rekening giro dan tabungan.
Rasio Perputaran Kas
Rasio perputaran kas (Cash Turn Over) bermanfaat untuk mengukur
tingkat kecukupan modal kerja perusahaan yang dibutuhkan untuk
membayar tagihan dan membiayai penjualan.
Inventory of Networking Capital
Rasio perputaran kas (Cash Turn Over) bermanfaat untuk mengukur
tingkat kecukupan modal kerja perusahaan yang dibutuhkan untuk
membayar tagihan dan membiayai penjualan.
Kesimpulan
Rasio likuiditas bergantung pada perbandingan rasio-rasio ini dengan
standar industri, sejarah perusahaan, dan tujuan keuangan.
Dalam banyak kasus, rasio likuiditas yang seimbang menunjukkan
bahwa perusahaan memiliki kemampuan finansial yang baik untuk
menghadapi kewajiban jangka pendeknya, sementara rasio yang sangat
tinggi mungkin menunjukkan bahwa perusahaan tidak mengoptimalkan
penggunaan asetnya.
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Table of contents

01 When to carry out this activity

02 Traditional games
Trying traditional games
The objective of this activity is to teach students the importance of outdoor play with
peers, and to remind them that there are possibilities for leisure outside the home,
beyond technology (tablet, computer, cell phone...)

This activity can be worked on specifically in a group tutoring or physical education class

It is also interesting that, once all the games have been played in class, they can be applied
to a non-school outing or field trip, as well as at recess with the help of a teacher (always
as something optional given the importance of free play)
Feet still
When that kid has caught the ball,
One person in the group will hold a
01 ball and the others will gather around 04 they will say "feet still" and the rest
must stay in place

Whoever has the ball will take three


The person holding the ball must
steps so as to get as close as possible
02 throw it skyward and call out the 05 to someone else and will throw the
name of one of the players
ball to them

The player who has been named must


run to catch the ball while the rest run If hit, that person will lose one life
03 in the opposite direction (away from 06 (each player has three lives)
the ball)
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