51
Lampiran 1. Analisis Perhitungan
Analisis Perhitungan Rasio U R A I A N
T A H U N Rasio Likuiditas
2005 2006
2007 2008
2009 Rata-rata
Rasio Lancar 197.0
186.9 166.2
135.8 139.1
165.0
Rasio Cepat 157.1
138.7 116.7
108.1 106.5
125.4
Rasio Kas 6.6
2.1 1.4
2.6 3.9
3.3 U R A I A N
T A H U N Rasio Aktivitas
2005 2006
2007 2008
2009 Rata-rata
Periode Penagihan Rata-rata 146.40
70.84 97.07
139.56 116.63
114.10
Perputaran Piutang 2.49
5.15 3.76
2.62 3.13
3.43 U R A I A N
T A H U N Rasio Pengungkit
2005 2006
2007 2008
2009 Rata-rata
Rasio Utang 39.1
47.5 54.4
65.6 60.8
53.5
Rasio Modal dgn Aktiva 1.7
15.3 35.4
35.0 34.7
24.4 U R A I A N
T A H U N Rasio Profitabilitas
2005 2006
2007 2008
2009 Rata-rata
Margin Laba Operasi 3.2
4.1 1.1
0.3 3.9
2.5
Tingkat Pengembalian Atas Investasi 3.8
4.8 1.0
0.2 4.4
2.9 Analisis Cash Conversion Cycle
U R A I A N T A H U N
2005 2006
2007 2008
2009 Rata-Rata
DSO days of sales outsanding hari 146.40
70.84 97.07
139.56 116.63
114.10
DSI days of sales in inventory hari 107.73
105.72 138.31
111.57 95.98
111.86
DPO days of payable outsanding hari 156.69
192.45 265.88
347.50 253.82
243.27 Cash Conversion Cycle
97.44 -15.89
-30.51 -96.37
-41.21 -17.31
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Analisis TREND Uraian
T A H U N 2005
2006 2007
2008 2009
Akun Neraca
Piutang 100
67.87 102.62
143.39 154.06
Kas Bank 100
49.91 50.89
119.68 171.00
Hutang 100
172.48 279.61
341.56 319.45
Persediaan 100
137.81 211.55
159.50 175.69
Akun Laba-rugi
Penjualan 100
140.25 154.77
150.41 193.38
Laba Bersih 100
176.18 54.16
12.61 233.95
HP.Penjualan 100
140.43 164.78
154.02 197.21
Beban Usaha 100
135.67 120.55
136.05 147.29
Lain-lain
Penyisihan Piutang 100
36.83 36.83
36.83 344.63
Uraian T A H U N
2005 2006
2007 2008
2009 Akun Neraca
Piutang 7,039,396,000
4,777,423,000 7,224,041,000 10,093,967,146
10,844,969,103 Kas Bank
437,399,000 218,305,000
222,595,000 523,490,227 747,967,117
Hutang 5,755,193,000
9,926,545,000 16,092,008,000 19,657,251,166
18,384,712,029 Persediaan
3,956,893,000 5,452,956,000
8,370,698,000 6,311,191,836
6,952,049,194
Akun Laba-rugi
Penjualan 17,550,718,000
24,615,756,000 27,163,293,000 26,398,878,412
33,940,128,991 Laba Bersih
566,467,000 998,026,000
306,816,000 71,408,679 1,325,225,138
HP.Penjualan 13,406,105,000
18,826,267,000 22,090,890,000 20,647,424,576
26,438,176,711 Beban Usaha
3,104,932,000 4,212,315,000
3,742,943,000 4,224,290,854 4,573,190,829
Lain-lain
Penyisihan Piutang 112,971,000
41,604,000 41,604,000 41,604,000
389,330,471 sumber : Lap.Keuangan PT. Z Diolah
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Lampitan 2. Analisis Perhitungan Rasio
U R A I A N T A H U N
