Laporan Keuangan PT. Perkebunan Nusantara IV Persero

Tabel 3.1 PT. Perkebunan Nusantara IV Persero Neraca Per 31 Desember 2001 – 2003 Dalam Rupiah Aktiva 2001 2002 2003 AKTIVA LANCAR Kas dan setara kas 32,094,729,791 92,520,041,739 22,417,190,821 Piutang 40,349,141,916 61,919,557,991 51,660,489,074 Uang muka kepada rekanan 5,298,572,073 2,610,358,128 3,758,449,368 Pinjaman pegawai 717,444,773 1,355,959,134 1,055,773,694 Persedian bahan-bahan dan pelengkap 71,665,420,027 67,760,364,953 42,681,309,970 Persediaan produksi hasil jadi 89,795,306,030 99,213,272,645 103,514,433,503 Tagihan kepada PIR Trans Plasma 13,624,061,185 13,624,061,185 12,750,027,185 Biaya dibayar dimuka 13,923,945,709 12,847,548,718 2,811,715,198 Tagihan dan pajak dibayar dimuka 5,271,815,980 18,817,726,388 51,209,568,961 Kelebihan bayar Pph Badan - - - Jumlah Aktiva Lancar 272,740,437,484 370,668,890,881 291,858,957,774 Aktiva Pajak Tangguhan - - - Penyertaan Saham 52,384,613,693 51,548,642,235 47,523,473,199 AKTIVA TETAP Nilai tercatat 1,834,418,458,943 1,946,385,534,694 2,086,404,692,747 Akumulasi penyusutan 603,389,214,089 673,947,810,005 763,163,917,259 Nilai Buku 1,231,029,244,854 1,272,437,724,689 1,323,240,775,488 Aktiva Lain-Lain Tagihan pajak penghasilan badan 37,099,070,700 - - Biaya ditangguhkan-bersih 12,339,969,749 - - Hak guna usaha-bersih 7,178,335,171 4,333,073,619 80,887,696,004 Prefinancing kebun rakyat Sosa - - - Persediaan bibit 3,614,825,354 4,035,416,834 3,115,759,534 Pinjaman pegawai 3,968,738,750 2,745,657,200 2,309,472,751 Uang jaminan dan lain-lain 2,041,929,273 2,041,929,273 10,962,731,474 Aktiva tidak produktif 48,482,323 11,382,830 100,031 Persediaan barang inkuran 174,654 174,184 175,504 Jumlah Aktiva Lain-Lain 66,291,525,974 13,167,633,940 97,275,935,298 JUMLAH AKTIVA 1,622,345,822,005 1,707,822,891,745 1,759,899,141,759 Sumber : Neraca PT. Perkebunan Nusantara IV Persero KEWAJIBAN DAN EKUITAS 2001 2002 2003 KEWAJIBAN LANCAR Hutang usaha 79,727,766,266 85,630,451,719 65,494,000,038 Hutang lain-lain 15,806,692,015 7,765,199,383 13,850,852,823 Gaji dan upah yang masih harus dibayar 711,270,982 953,235,607 751,580,026 Bunga yang masih harus dibayar 6,311,903,230 8,633,089,727 11,918,661,130 Hutang kepada karyawan 2,569,412,869 809,737,520 933,278,343 Uang muka penjualan 14,420,796,559 23,319,157,117 17,555,886,120 Hutang kepada kontraktor 33,699,010,007 31,792,831,419 46,505,104,342 Biaya yang masih harus dibayar 20,804,661,582 70,850,642,759 85,450,683,363 Iuran dana pensiun yang masih harus dibayar 37,326,320,666 28,017,127,556 23,063,529,133 Hutang pajak 4,704,667,826 668,702,512 66,818,523,828 Kewajiban kepada pemerintah 1,624,685,317 1,424,685,317 1,124,685,317 Hutang denda deviden 34,366,537,546 49,818,768,388 10,500,000,000 Kredit modal kerja 100,000,000,000 - - Hutang jangka panjang jatuh tempo setahun 42,722,811,440 38,897,859,102 53,006,192,436 Hutang pajak penghasilan badan - 33,541,797,454 26,690,164,940 Jumlah Kewajiban Lancar 394,796,536,305 382,123,285,580 423,663,141,839 KEWAJIBAN TIDAK LANCAR Hutang jangka panjang 158,714,826,695 130,623,278,874 35,304,604,541 Iuran dana pensiun - 55,323,008,280 95,853,453,000 Kewajiban pajak tangguhan bersih 35,571,711,700 43,920,074,410 51,492,671,695 Kewajiban imbalan kerja - - - Hutang denda deviden - - 29,519,748,325 Jumlah Kewajiban Tidak Lancar 194,286,538,395 229,866,361,564 212,170,477,561 EKUITAS Modal saham 975,000,000,000 975,000,000,000 975,000,000,000 Saldo Laba 58,262,747,305 120,833,244,601 149,065,522,359 Jumlah Ekuitas 1,033,262,747,305 1,095,833,244,601 1,124,065,522,359 JUMLAH KEWAJIBAN EKUITAS 1,622,345,822,005 1,707,822,891,745 1,759,899,141,759 Sumber : Neraca PT. Perkebunan Nusantara IV Persero Tabel 3.2 PT. Perkebunan Nusantara IV Persero Neraca Per 31 Desember 2004 – 2006 Dalam Rupiah Aktiva 2004 2005 2006 AKTIVA LANCAR Kas dan setara kas 184,363,458,121 229,987,223,023 278,500,563,478 Piutang 50,267,784,927 62,363,008,468 78,642,878,781 Uang muka kepada rekanan 28,879,298,998 10,813,379,470 7,454,355,326 Pinjaman pegawai 19,663,697,031 21,374,538,288 2,175,520,793 Persedian bahan-bahan dan pelengkap 49,114,877,497 73,561,792,220 92,838,599,967 Persediaan produksi hasil jadi 87,441,129,802 84,174,077,756 71,404,693,662 Tagihan kepada PIR Trans Plasma 1,873,277,000 - - Biaya dibayar dimuka 5,371,137,100 15,781,328,796 16,221,794,746 Tagihan dan pajak dibayar dimuka 55,543,420,444 45,023,475,653 74,017,895,794 Kelebihan bayar Pph Badan - - 31,576,274,312 Jumlah Aktiva Lancar 482,518,080,920 543,078,823,674 652,832,576,859 Aktiva Pajak Tangguhan 6,428,984,301 480,754,494 480,754,494 Penyertaan Saham 47,003,104,410 51,585,653,962 53,135,191,371 AKTIVA TETAP Nilai tercatat 2,212,046,576,460 2,578,682,689,467 3,066,622,397,331 Akumulasi penyusutan 788,069,027,977 848,004,197,649 916,866,175,847 Nilai Buku 1,423,977,548,483 1,730,678,491,818 2,149,756,221,484 Aktiva Lain-Lain Tagihan pajak penghasilan badan - - - Biaya ditangguhkan-bersih - - - Hak guna usaha-bersih 77,082,846,965 88,563,045,290 138,899,856,886 Prefinancing kebun rakyat Sosa 1,801,588,501 5,483,881,907 8,557,178,395 Persediaan bibit 11,861,632,214 12,818,889,415 13,714,786,892 Pinjaman pegawai 1,970,593,383 990,122,597 990,122,597 Uang jaminan dan lain-lain 18,241,092,620 17,933,873,147 24,602,175,618 Aktiva tidak produktif 70,512 66,911 65,624 Persediaan barang inkuran 184,144 183,994 183,414 Jumlah Aktiva Lain-Lain 110,958,008,339 125,790,063,261 186,764,369,426 JUMLAH AKTIVA 2,070,885,726,453 2,451,613,787,209 3,042,969,113,684 Sumber : Neraca PT. Perkebunan Nusantara IV Persero KEWAJIBAN DAN EKUITAS 2004 2005 2006 KEWAJIBAN LANCAR Hutang usaha 58,628,953,865 103,753,669,340 194,590,165,536 Hutang lain-lain 14,531,881,672 14,951,172,186 118,068,547,640 Gaji dan upah yang masih harus dibayar 2,092,815,099 39,788,535,188 46,835,936,016 Bunga yang masih harus dibayar 1,462,873,949 819,456,878 2,005,564,939 Hutang kepada karyawan 897,427,453 1,616,328,934 3,875,664,289 Uang muka penjualan 23,402,018,542 63,108,979,996 82,033,211,786 Hutang kepada kontraktor 92,961,004,225 138,799,606,286 146,201,776,392 Biaya yang masih harus dibayar 148,673,004,544 101,745,382,921 - Iuran dana pensiun yang masih harus dibayar 33,524,558,805 37,007,017,557 31,489,829,872 Hutang pajak 61,593,207,005 45,001,497,378 47,452,463,391 Kewajiban kepada pemerintah 774,685,317 424,685,317 - Hutang denda deviden 11,000,000,000 11,000,000,000 7,519,748,325 Kredit modal kerja - - Hutang jangka panjang jatuh tempo setahun 59,310,811,510 86,874,536,310 276,286,422,900 Hutang pajak penghasilan badan 61,538,950,565 1,007,338,768 - Jumlah Kewajiban Lancar 570,392,192,551 645,898,207,059 956,359,331,086 KEWAJIBAN TIDAK LANCAR Hutang jangka panjang 33,055,900,960 237,073,529,747 526,898,343,760 Iuran dana pensiun 48,144,431,213 18,127,446,689 - Kewajiban pajak tangguhan bersih 218,027,765,533 - - Kewajiban imbalan kerja - 245,074,601,199 195,113,671,949 Hutang denda deviden 18,519,748,325 7,519,748,325 - Jumlah Kewajiban Tidak Lancar 317,747,846,031 507,795,325,960 722,012,015,709 EKUITAS Modal saham 975,000,000,000 975,000,000,000 975,000,000,000 Saldo Laba 360,365,123,744 322,920,254,190 389,597,766,889 Jumlah Ekuitas 1,335,365,123,744 1,297,920,254,190 1,364,597,766,889 JUMLAH KEWAJIBAN DAN EKUITAS 2,223,505,162,326 2,451,613,787,209 3,042,969,113,684 Sumber : Neraca PT. Perkebunan Nusantara IV Persero Tabel 3.3 PT. Perkebunan Nusantara IV Persero Laporan Laba Rugi Per 31 Desember 2001 – 2003 Dalam Rupiah Sumber : Neraca PT. Perkebunan Nusantara IV Persero URAIAN 2001 2002 2003 PENJUALAN Penjualan ekspor 713,528,888,663 983,112,401,787 1,029,550,718,098 Pajak eksport 8,770,126,259 10,622,806,080 10,037,354,424 Penjualan ekspor bersih 704,758,762,404 972,489,595,707 1,019,513,363,674 Penjualan Lokal 738,316,855,475 803,381,174,405 1,054,878,270,237 Jumlah Penjualan 1,443,075,617,879 1,775,870,770,112 2,074,391,633,911 HARGA POKOK PENJUALAN Persediaan awal 1 Januari 123,230,747,771 89,795,306,030 99,213,272,645 Beban tidak langsung 139,814,959,330 137,781,171,724 171,823,925,449 Beban langsung 775,674,288,200 940,640,227,498 1,157,895,923,653 Beban Penyusutan 65,342,338,919 68,660,718,120 102,111,501,349 Beban Pengiriman ke industri hilir 10,913,612,954 10,025,460,178 10,542,902,719 Beban Pengolahan ke industri hilir 33,013,816,086 33,524,359,704 39,929,930,928 Persediaan akhir per 31 Desember 89,795,306,030 99,213,272,645 103,514,433,503 Jumlah Harga Pokok Penjualan 1,058,194,457,230 1,181,213,970,609 1,478,003,023,240 LABA KOTOR 384,881,160,649 594,656,799,503 596,388,610,671 BEBAN USAHA Beban penjualan 52,340,502,545 52,973,982,604 53,959,168,254 Beban umum dan administasi 174,030,309,348 305,075,568,361 362,870,044,708 Jumlah Beban Usaha 226,370,811,893 358,049,550,965 416,829,212,962 Laba Usaha 158,510,348,756 236,607,248,538 179,559,397,709 BEBAN BUNGA 30,302,646,705 21,133,370,180 10,060,015,695 Laba Usaha Setelah Beban Bunga 128,207,702,051 215,473,878,358 169,499,382,014 PENDAPATAN BEBAN LAIN-LAIN Pendapatan lain-lain 25,014,968,658 26,600,405,671 53,055,089,565 Beban lain-lain 68,536,888,068 73,766,559,025 53,149,883,422 Jumlah Pendapatan Beban Lain-Lain 43,521,919,410 47,166,153,354 94,793,857 Laba Sebelum Pajak Penghasilan 84,685,782,641 168,307,725,004 169,404,588,157 Pajak Penghasilan 40,084,024,296 77,734,724,210 85,761,652,685 LABA SETELAH PPh BADAN 44,601,758,345 90,573,000,794 83,642,935,472 Tabel 3.4 PT. Perkebunan Nusantara IV Persero Laporan Laba Rugi Per 31 Desember 2004 – 2006 Dalam Rupiah URAIAN 2004 2005 2006 PENJUALAN Penjualan ekspor 1,408,408,890,352 872,141,065,995 1,085,922,840,469 Pajak eksport 11,890,991,125 8,504,812,701 13,401,987,485 Penjualan ekspor bersih 1,396,517,899,227 863,636,253,294 1,072,520,852,984 Penjualan Lokal 1,136,262,288,834 1,403,501,785,953 1,124,134,474,321 Jumlah Penjualan 2,532,780,188,061 2,267,138,039,247 2,196,655,327,305 HARGA POKOK PENJUALAN Persediaan awal 1 Januari 103,514,433,503 87,441,129,802 71,981,565,569 Beban tidak langsung 192,453,836,401 197,504,338,547 210,343,062,143 Beban langsung 1,256,538,180,965 1,181,356,377,458 1,188,288,496,270 Beban Penyusutan 81,129,261,638 81,081,168,812 88,033,732,601 Beban Pengiriman ke industri hilir 12,565,438,118 10,003,828,875 12,801,655,273 Beban Pengolahan ke industri hilir 43,537,370,267 36,707,793,571 39,248,854,488 Persediaan akhir per 31 Desember 87,441,129,802 84,174,077,756 71,404,693,662 Jumlah Harga Pokok Penjualan 1,602,297,391,090 1,509,920,559,309 1,539,292,672,682 LABA KOTOR 930,482,796,971 757,217,479,938 657,362,654,623 BEBAN USAHA Beban penjualan 60,088,568,196 58,987,770,229 73,816,477,360 Beban umum dan administasi 415,409,505,047 371,525,144,098 359,707,420,163 Jumlah Beban Usaha 475,498,073,243 430,512,914,327 433,523,897,523 Laba Usaha 454,984,723,728 326,704,565,611 223,838,757,100 BEBAN BUNGA 6,713,887,012 11,811,081,992 32,809,152,655 Laba Usaha Setelah Beban Bunga 448,270,836,716 314,893,483,619 191,029,604,445 PENDAPATAN BEBAN LAIN-LAIN Pendapatan lain-lain 51,565,955,404 66,633,520,632 67,684,073,254 Beban lain-lain 89,573,400,771 52,038,769,399 45,056,790,513 Jumlah Pendapatan Beban Lain-Lain 38,007,445,367 14,594,751,233 22,627,282,741 Laba Sebelum Pajak Penghasilan 410,263,391,349 329,488,234,852 213,656,887,186 Pajak Penghasilan 152,819,764,964 108,053,951,507 68,370,203,900 LABA SETELAH PPh BADAN 257,443,626,385 221,434,283,345 145,286,683,286 Sumber : Neraca PT. Perkebunan Nusantara IV Persero

F. Perhitungan Rasio Likuiditas dan Rasio Profitabilitas PT. Perkebunan

Nusantara IV Persero Perhitungan Rasio Likuiditas dan Rasio Profitabilitas PT. Perkebunan Nusantara IV Persero berdasarkan laporan keuangan perusahaan, yaitu Neraca tahun 2001- 2006 dan Laporan Laba Rugi tahun 2001-2006. 1. Rasio Likuiditas a. 100 Lancar Utang Lancar Aktiva Ratio Current × = 100 6,305 394,796,53 7,484 272,740,43 2001 Ratio Current × = = 69.08 100 5,580 382,123,28 0,881 370,668,89 2002 Ratio Current × = = 97 100 1,839 423,663,14 7,774 291,858,95 2003 Ratio Current × = = 68.89 100 2,551 570,392,19 0,920 482,518,08 2004 Ratio Current × = = 84.59 100 7,059 645,898,20 3,674 543,078,82 2005 Ratio Current × = = 84.08 100 1,086 956,359,33 6,859 652,832,57 2006 Ratio Current × = = 68.26 b. Lancar Utang Piutang Efek Kas Ratio Quick + + = 100 6,305 394,796,53 ,916 40,349,141 ,791 32,094,729 2001 Ratio Quick × + = = 18.35 100 580 285 123 382 991 557 919 61 739 041 520 92 2002 Ratio Quick × + = , , , , , , , , , = 40.42 100 1,839 423,663,14 074 489 660 51 821 190 417 22 2003 Ratio Quick × + = , , , , , , = 17.48 100 551 192 392 570 927 784 267 50 121 458 363 184 2004 Ratio Quick × + = , , , , , , , , , = 41.13 100 7,059 645,898,20 ,468 62,363,008 3,023 229,987,22 2005 Ratio Quick × + = = 45.26 100 1,086 956,359,33 ,781 78,642,878 3,478 278,500,56 2006 Ratio Quick × + = = 37.34 c. 100 Lancar Utang Efek Kas Ratio Cash × + = 100 6,305 394,796,53 ,791 32,094,729 2001 Ratio Cash × = = 8.13 100 580 285 123 382 739 041 520 92 2002 Ratio Cash × = , , , , , , = 24.21