ANALISA LAPORAN KEUANGAN PADA PT PELABUHAN INDONESIA II (PERSERO) Cabang Teluk Bayur - Repositori Universitas Andalas
DAFTAR ISI
Daftar Isi ......................................................................................................................
i
Daftar Tabel .................................................................................................................
iii
Daftar Gambar ............................................................................................................
iv
BAB I Pendahuluan ....................................................................................................
1
A. Latar Belakang Masalah ..........................................................................................
1
B. Perumusan Masalah .................................................................................................
3
C. Tujuan Magang .........................................................................................................
3
D. Manfaat Magang ......................................................................................................
4
E. Tempat dan Waktu Magang ......................................................................................
4
F. Rencana dan Kegiatan Magang ................................................................................
5
G. Sistematika Penulisan ...............................................................................................
5
BAB II Landasan Teori ..............................................................................................
7
A. Laporan Keuangan .................................................................................................
7
A.1. Pemakai Laporan Keuangan .................................................................................
8
A.2. Bentuk dan Isi Laporan Keuangan .......................................................................
10
A.3. Tujuan Analisa Laporan Keuangan ........................................................................
15
B. Analisa Rasio ...........................................................................................................
17
B.1. Rasio Likuiditas ....................................................................................................
18
B.2. Rasio Solvabilitas .................................................................................................
19
B.3. Rasio Profitabilitas ...............................................................................................
21
B.4. Rasio Aktivitas .....................................................................................................
22
i
BAB III Gambaran Umum Perusahaan .....................................................................
24
A. Sejarah Singkat Perusahaan .....................................................................................
24
B. Jenis Pelayanan Jasa Perusahaan .............................................................................
26
C. Struktur Organisasi ..................................................................................................
29
BAB IV Analisa Rasio Laporan Keuangan pada PT. Pelabuhan Indonesia II
(Persero) Cabang Teluk Bayur .................................................................
33
A. Laporan Keuangan PT. Pelabuhan Indonesia II (Persero) Cabang Teluk Bayur .....
33
B. Analisa Rasio Laporan Keuangan PT. Pelabuhan Indonesia II (Persero) Cabang
Teluk Bayur..............................................................................................................
44
Rasio Likuiditas ...............................................................................................
45
Rasio Solvabilitas .............................................................................................
49
Rasio Profitabilitas ...........................................................................................
54
Rasio Aktivitas .................................................................................................
57
BAB V Penutup ...........................................................................................................
63
A. Kesimpulan ..............................................................................................................
63
B. Saran ........................................................................................................................
65
Daftar Pustaka ...............................................................................................................
67
ii
DAFTAR TABEL
Tabel 1 : Current Ratio ...................................................................................................
45
Tabel 2 : Quick Ratio .....................................................................................................
47
Tabel 3 : Cash Ratio .......................................................................................................
48
Tabel 4 : Total Debt to Total Equity Ratio .....................................................................
50
Tabel 5 : Total Debt to Total Asset Ratio .......................................................................
52
Tabel 6 : Total Fized Asset to Long Term Debt .............................................................
53
Tabel 7 : Net Profit Margin Ratio ..................................................................................
55
Tabel 8 : Return On Invesment ......................................................................................
56
Tabel 9 : Rasio Perputaran Total Aktiva ........................................................................
58
Tabel 10 : Ratio Rata- Rata Umur Piutang ....................................................................
59
Tabel 11 : Ratio Perputaran Aktiva Tetap ......................................................................
61
Tabel 12 : Hasil Analisa Rasio Laporan Keuangan .......................................................
62
iii
DAFTAR GAMBAR
Gambar 1 : Neraca Komperatif PT. Pelabuhan Indonesia II (Persero)
Cabang Teluk Bayur dari tahun 2008 - 2010 ..............................................
34
Gambar 2 : Perhitungan Laba Rugi PT. Pelabuhan Indonesia II (Persero)
Cabang Teluk Bayur dari tahun 2008 - 2010 ...............................................
40
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iv
Daftar Isi ......................................................................................................................
i
Daftar Tabel .................................................................................................................
iii
Daftar Gambar ............................................................................................................
iv
BAB I Pendahuluan ....................................................................................................
1
A. Latar Belakang Masalah ..........................................................................................
1
B. Perumusan Masalah .................................................................................................
3
C. Tujuan Magang .........................................................................................................
3
D. Manfaat Magang ......................................................................................................
4
E. Tempat dan Waktu Magang ......................................................................................
4
F. Rencana dan Kegiatan Magang ................................................................................
5
G. Sistematika Penulisan ...............................................................................................
5
BAB II Landasan Teori ..............................................................................................
7
A. Laporan Keuangan .................................................................................................
7
A.1. Pemakai Laporan Keuangan .................................................................................
8
A.2. Bentuk dan Isi Laporan Keuangan .......................................................................
10
A.3. Tujuan Analisa Laporan Keuangan ........................................................................
15
B. Analisa Rasio ...........................................................................................................
17
B.1. Rasio Likuiditas ....................................................................................................
18
B.2. Rasio Solvabilitas .................................................................................................
19
B.3. Rasio Profitabilitas ...............................................................................................
21
B.4. Rasio Aktivitas .....................................................................................................
22
i
BAB III Gambaran Umum Perusahaan .....................................................................
24
A. Sejarah Singkat Perusahaan .....................................................................................
24
B. Jenis Pelayanan Jasa Perusahaan .............................................................................
26
C. Struktur Organisasi ..................................................................................................
29
BAB IV Analisa Rasio Laporan Keuangan pada PT. Pelabuhan Indonesia II
(Persero) Cabang Teluk Bayur .................................................................
33
A. Laporan Keuangan PT. Pelabuhan Indonesia II (Persero) Cabang Teluk Bayur .....
33
B. Analisa Rasio Laporan Keuangan PT. Pelabuhan Indonesia II (Persero) Cabang
Teluk Bayur..............................................................................................................
44
Rasio Likuiditas ...............................................................................................
45
Rasio Solvabilitas .............................................................................................
49
Rasio Profitabilitas ...........................................................................................
54
Rasio Aktivitas .................................................................................................
57
BAB V Penutup ...........................................................................................................
63
A. Kesimpulan ..............................................................................................................
63
B. Saran ........................................................................................................................
65
Daftar Pustaka ...............................................................................................................
67
ii
DAFTAR TABEL
Tabel 1 : Current Ratio ...................................................................................................
45
Tabel 2 : Quick Ratio .....................................................................................................
47
Tabel 3 : Cash Ratio .......................................................................................................
48
Tabel 4 : Total Debt to Total Equity Ratio .....................................................................
50
Tabel 5 : Total Debt to Total Asset Ratio .......................................................................
52
Tabel 6 : Total Fized Asset to Long Term Debt .............................................................
53
Tabel 7 : Net Profit Margin Ratio ..................................................................................
55
Tabel 8 : Return On Invesment ......................................................................................
56
Tabel 9 : Rasio Perputaran Total Aktiva ........................................................................
58
Tabel 10 : Ratio Rata- Rata Umur Piutang ....................................................................
59
Tabel 11 : Ratio Perputaran Aktiva Tetap ......................................................................
61
Tabel 12 : Hasil Analisa Rasio Laporan Keuangan .......................................................
62
iii
DAFTAR GAMBAR
Gambar 1 : Neraca Komperatif PT. Pelabuhan Indonesia II (Persero)
Cabang Teluk Bayur dari tahun 2008 - 2010 ..............................................
34
Gambar 2 : Perhitungan Laba Rugi PT. Pelabuhan Indonesia II (Persero)
Cabang Teluk Bayur dari tahun 2008 - 2010 ...............................................
40
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iv