ANALISIS DEGREE OF OPERATING LEVERAGE DAN PERTUMBUHAN RETURN ON ASSETS (ROA) DALAM HUBUNGANNYA DENGAN BIAYA-VOLUME-LABA DI PT. Timah Tbk.
DAN PERTUMBUHAN RETURN ON ASSETS (ROA)
DALAM HUBUNGANNYA DENGAN BIAYA-VOLUME-LABA
DI PT. Timah Tbk.
TUGAS AKHIR
Karya tulis sebagai salah satu syarat
Untuk memperoleh gelar Sarjana Teknik
Jurusan Teknik Industri
Oleh
MASITA HIDAYATI
NIM. 1.03.02.071
JURUSAN TEKNIK INDUSTRI
FAKULTAS TEKNIK DAN ILMU KOMPUTER
UNIVERSITAS KOMPUTER INDONESIA
2006
LEMBAR PENGESAHAN .......................................................................... i KATA PENGANTAR .................................................................................. ii ABSTRAK .................................................................................................... iv DAFTAR ISI ................................................................................................. v DAFTAR GAMBAR .................................................................................... viii DAFTAR TABEL ......................................................................................... ix DAFTAR LAMPIRAN ................................................................................. x
Bab 1 Pendahuluan ................................................................................... 1
1.1. Latar Belakang ........................................................................ 1
1.2. Identifikasi Masalah ................................................................ 2
1.3. Tujuan Penelitian ..................................................................... 3
1.4. Pembatasan dan Asumsi Masalah ........................................... 3
1.5. Sistematika Penelitian .............................................................. 4
Bab 2 Tinjauan Pustaka ............................................................................ 5
2.1. Laporan Keuangan ................................................................... 5
2.1.1. Pengertian Laporan Keuangan ....................................... 5
2.1.2. Bentuk Laporan Keuangan ............................................ 6
2.2. Biaya ....................................................................................... 9
2.2.1. Pengertian Biaya ........................................................... 9
2.2.2. Penggolongan Biaya ...................................................... 9
2.3. Risiko Bisnis ........................................................................... 12
2.4. Leverage .................................................................................. 13
2.4.1. Operating Leverage ...................................................... 15
2.4.2. Financial Leverage ....................................................... 16
2.4.3. Total Leverage .............................................................. 17
2.5. Profitabilitas (Kemampulabaan) .............................................. 18
2.5.1. Rasio Profitabilitas ........................................................ 18
2.5.2. Indikator Rasio Profitabilitas ........................................ 18
2.6. Analisis Breakeven .................................................................. 21
2.6.1. Asumsi-Asumsi Analisis Breakeven ............................. 22
Bab 3 Metodologi Penelitian ..................................................................... 25
3.1. Objek Penelitian ....................................................................... 25
3.2. Flow Chart Pemecahan Masalah ............................................. 26
3.3. Langkah Pemecahan Masalah ................................................. 27
3.3.1. Identifikasi Masalah ...................................................... 27
3.3.2. Tujuan Penelitian ........................................................... 27
3.3.3. Studi Literatur (Landasan Teori) ................................... 27
3.3.4. Pengumpulan Data ........................................................ 27
3.3.5. Pengolahan Data ............................................................ 28
3.3.6. Analisis .......................................................................... 29
3.3.7. Kesimpulan dan Saran ................................................... 30
Bab 4 Pengumpulan dan Pengolahan Data ............................................... 31
4.1. Pengumpulan Data .................................................................. 31
4.1.1. Gambaran Umum Perusahaan ....................................... 31
4.1.1.1. Sejarah Singkat Perusahaan .............................. 31
4.1.1.2. Anak Perusahaan .............................................. 33
4.1.1.3. Kegiatan Perusahaan ......................................... 35
4.1.2. Struktur Organisasi Perusahaan dan Uraian Tugas ....... 36
4.1.2.1. Struktur Organisasi ........................................... 36
4.1.2.2. Uraian Tugas dan Tanggung Jawab .................. 38
4.1.3. Laporan Neraca Konsolidasi .......................................... 48
4.1.4. Laporan Laba Rugi Konsolidasi .................................... 50
4.1.5. Proses Pengklasifikasian Biaya ..................................... 51
4.1.5.1. Biaya Tetap ...................................................... 51
4.1.5.2. Biaya Variabel .................................................. 51
4.2. Pengolahan Data ...................................................................... 52
4.2.1. Pengukuran Tingkat Operating Leverage ..................... 52
4.2.2. Return On Assets (ROA) ................................................ 52
4.2.3. Analisis Breakeven ........................................................ 53
Bab 5 Analisis ........................................................................................... 57
5.1. Analisis Tingkat Operating Leverage ..................................... 57
Operating Leverage Terhadap Return On Assets .... 59
5.3. Pengaruh
5.4. Analisis Breakeven .................................................................. 60
Bab 6 Kesimpulan dan Saran .................................................................... 66
6.1. Kesimpulan .............................................................................. 66
6.2. Saran ........................................................................................ 67 DAFTAR PUSTAKA LAMPIRAN