Analisis Vertikal Analisis Horizontal, Vertikal dan Rasio

2. Analisis Vertikal

Tabel 4.5: PT. HOTEL INDONESIA – NATOUR UNIT : INNA DHARMA DELI MEDAN ANALISIS VERTIKAL - NERACA PER 31 DESEMBER 2006, 2007 DAN 2008 DESCRIPTION 31 DES 2006 31 DES 2007 31 DES 2008 AMOUNT AMOUNT AMOUNT CURRENT ASSET Cash Bank 491.708.657 8,84 435.778.637 8,35 1.175.715.741 17,43 Short-term deposit 0,00 0,00 0,00 Accounts receivable Gross account receivable 1.327.834.573 23,88 1.831.289.622 35,11 2.278.562.080 33,77 Less. Prov. For Doubtfull Acc. 47.564.963 0,86 393.565.411 7,54 302.510.737 4,48 Net Accounts Receivable 1.280.269.610 23,03 1.473.724.211 28,25 1.976.051.343 29,29 Inventories Food 32.562.175 0,59 35.836.208 0,69 34.379.713 0,51 Beverage 11.941.053 0,21 15.897.723 0,30 11.903.798 0,18 Other 52.434.700 0,94 55.195.444 1,06 78.045.516 1,16 Total Inventories 96.937.928 1,74 106.929.375 2,05 124.329.027 1,84 Advance Payment 126.115.298 2,27 120.603.986 2,31 208.526.614 3,09 Prepaid Taxes 0,00 0,00 0,00 Prepaid Expenses 48.320.621 0,87 30.140.362 0,58 149.305.810 2,21 Accrued Revenues 0,00 0,00 0,00 Total Current Assets 2.043.352.114 36,75 2.131.176.571 40,85 3.633.928.535 53,86 Long Term Investments 0,00 0,00 0,00 Long Term Deposit 0,00 0,00 0,00 Total Long Investment 0,00 0,00 0,00 FIXED ASSETS Land 751.952.005 13,52 751.952.005 14,41 751.952.005 11,15 Land Improvement 0,00 0,00 0,00 Building 4.447.539.028 79,99 4.507.586.178 86,41 4.567.975.428 67,71 F.F Equipment Group - I 448.539.895 8,07 559.469.061 10,72 609.042.311 9,03 F.F Equipment Group - II 3.232.060.476 58,13 3.369.020.476 64,58 3.495.573.976 51,81 Lease Assets 0,00 0,00 0,00 Less Accumulated Depreciation 6.319.436.331 113, 66 6.820.107.305 130, 74 7.024.870.473 104,1 3 Operating Equipment 469.856.551 8,45 243.621.688 4,67 256.531.710 3,80 Investment in Progress 0,00 0,00 0,00 Total Fixed Assets 3.030.511.624 54,50 2.611.542.103 50,06 2.656.204.957 39,37 INTANGIBLE ASSETS Long Term Leasehold 441.600.000 7,94 414.000.000 7,94 396.400.000 5,88 OTHERS ASSETS Differed Charges 0,00 0,00 0,00 Doubtfull Acc.-City Clean Up 0,00 0,00 0,00 Allowance for Doubtfull Account Clean Up 0,00 0,00 0,00 Fixed Assets Clean Up 0,00 0,00 0,00 Accumulated Depreciation Clean Up 0,00 0,00 0,00 Unusable Inventories F.A 0,00 0,00 0,00 Others 44.708.810 0,80 59.843.810 1,15 59.843.810 0,89 Total Others Assets 44.708.810 0,80 59.843.810 1,15 59.843.810 0,89 TOTAL ASSETS 5.56.172.548 100 5.216.562.484 100 6.746.377.302 100 Universitas Sumatera Utara Tabel 4.5 sambungan: PT. HOTEL INDONESIA – NATOUR UNIT : INNA DHARMA DELI MEDAN ANALISIS VERTIKAL - NERACA PER 31 DESEMBER 2006, 2007 DAN 2008 DESCRIPTION 31 DES 2006 31 DES 2007 31 DES 2008 AMOUNT AMOUNT AMOUNT CURRENT LIABILITIES Account Payable 174.414.514 3,14 195.060.595 3,74 308.634.030 4,57 Invests Contract Payable 0,00 500.000 0,01 76.253.000 1,13 Short-term Bank Loan 0,00 0,00 0,00 Bank Loan Long Term – Current Portion Advance Received 198.663.907 3,57 94.543.601 1,81 123.941.305 1,84 Tax Payable 200.543.805 3,61 306.041.077 5,87 544.115.657 8,07 Accrued Payable 201.130.525 3,62 193.386.532 3,71 304.552.606 4,51 Pension Plan Payable 0,00 0,00 1 0,00 Consignment Payable 0,00 0,00 0,00 Service Charge 3.152.118 0,06 15.758.466 0,30 1.313.746 0,02 Others 0,00 0,00 0,00 Due From To Affiliated Company 0,00 0,00 0,00 Total Current Liabilities 771.600.633 13,88 805.290.271 15,44 1.355.912.853 20,10 HEAD OFFICE UNITS 3.819.860.818 68,70 3.820.430.809 73,24 3.051.874.234 45,24 LONG-TERM LIABILITIES Long-term Bank Loan 0,00 0,00 0,00 Obligation on Capital Lease 0,00 0,00 0,00 Total Long-term Liabilities 0,00 0,00 0,00 OTHER LIABILITIES Advance Deposit 0,00 0,00 0,00 Differed Revenue 0,00 0,00 0,00 Pension Plans 0,00 0,00 0,00 Reserve 0,00 0,00 0,00 Total Other Liabilities 0,00 0,00 0,00 CAPITAL Capital Stock 0,00 0,00 0,00 Premium Discount 0,00 0,00 0,00 Receipt from Government 0,00 0,00 0,00 Surplus on Fixed Assets Revaluation 0,00 0,00 0,00 General Reserve 0,00 0,00 0,00 Retained Earning Balance Beginning of The Year 0,00 0,00 0,00 Profit or Loss This Period 968.711.097 17,42 590.841.404 11,33 2.338.590.215 34,66 Total Retained Earning 968.711.097 17,42 590.841.404 11,33 2.338.590.215 34,66 Total Capital 968.711.097 17,42 590.841.404 11,33 2.338.590.215 34,66 TOTAL PASSIVA 5.560.172.548 100 5.216.562.484 100 6.746.377.302 100 Universitas Sumatera Utara Tabel 4.6: PT. HOTEL INDONESIA NATOUR UNIT : INNA DHARMA DELI MEDAN ANALISIS VERTIKAL – LAPORAN LABA RUGI PER 31 DESEMBER 2006, 2007 DAN 2008 DESCRIPTION 31 DES 2006 31 DES 2007 31 DES 2008 AMOUNT AMOUNT AMOUNT DEPARTEMENTAL REVENUE Rooms 5.916.838.937 57,41 6.272.784.410 57,62 8.179.695.393 57,84 Food 3.226.865.655 31,31 3.468.414.838 31,86 4.440.158.271 31,40 Beverage 243.115.576 2,36 221.293.930 2,03 312.794.324 2,21 Telephone 200.875.469 1,95 149.684.808 1,37 254.682.327 1,80 Other operated department 235.540.122 2,29 218.280.750 2,01 286.223.303 2,02 Office building 381.507.440 3,70 425.805.189 3,91 449.138.915 3,18 Other income 101.006.060 0,98 130.267.255 1,20 218.693.311 1,55 Total revenue 10.305.749.259 100 10.886.531.188 100 14.141.385.844 100 COST OF SALES Food 1.216.268.384 11,80 1.291.950.804 11,87 1.608.806.180 11,38 Beverage 89.715.695 0,87 80.896.914 0,74 100.730.529 0,71 Telephone 95.290.422 0,92 63.844.202 0,59 89.716.529 0,63 Other operated department 16.509.156 0,16 655.922.629 6,03 189.380.625 1,34 Total cost of sales 1.417.783.657 13,76 1.492.614.549 13,71 1.988.633.738 14,06 PAYROLL RELATED EXPENSES Rooms 1.034.653.777 10,04 1.145.257.050 10,52 1.110.152.739 7,85 Food Beverage 988.733.905 9,59 1.107.678.868 10,17 984.210.411 6,96 Telephone 77.346.005 0,75 93.175.453 0,86 105.047.711 0,74 Other operated department 185.224.103 1,80 203.596.192 1,87 220.314.603 1,56 Total payroll related exp. 2.285.957.790 22,18 2.549.707.563 23,42 2.419.725.464 17,11 PROVISION FOR OPERATING EQ. Rooms 50.309.021 0,49 193.286.510 1,78 62.425.637 0,44 Food Beverage 26.518.973 0,26 31.404.717 0,29 17.558.751 0,12 Total prov. for operating eq. 76.827.994 0,75 224.691.227 2,06 79.984.388 0,57 OTHER EXPENSES Rooms 443.204.867 4,30 500.938.868 4,60 668.414.755 4,73 Food Beverage 304.329.706 2,95 305.617.468 2,81 517.217.107 3,66 Telephone 19.556.604 0,19 35.944.804 0,33 41.533.664 0,29 Other operated department 48.295.895 0,47 73.707.575 0,68 124.118.160 0,88 Total other expenses 815.387.072 7,91 916.208.715 8,42 1.351.283.686 9,56 GROSS OPERATING EXPENSES 4.595.956.513 44,60 5.183.222.054 47,61 5.839.627.276 41,29 GROSS OPERATING INCOME 5.709.792.746 55,40 5.703.309.134 52,39 8.301.758.568 58,71 OVERHEAD DEPT. ADM. GENERAL EXP. Payroll related expenses 770.796.091 7,48 1.043.403.102 9,58 1.134.876.238 8,03 Other expenses 399.900.998 3,88 456.205.533 4,19 607.230.513 4,29 Total Adm. general exp. 1.170.697.089 11,36 1.499.608.635 13,77 1.742.106.751 12,32 Universitas Sumatera Utara Tabel 4.6 sambungan: PT. HOTEL INDONESIA – NATOUR UNIT : INNA DHARMA DELI MEDAN ANALISIS VERTIKAL – LAPORAN LABA RUGI PER 31 DESEMBER 2006, 2007 DAN 2008 DESCRIPTION 31 DES 2006 31 DES 2007 31 DES 2008 AMOUNT AMOUNT AMOUNT MARKETING Payroll related expenses 136.425.509 1,32 154.031.547 1,41 181.547.776 1,28 Other expenses 215.845.937 2,09 231.556.523 2,13 289.278.116 2,05 Total Marketing Expenses 352.271.446 3,42 385.588.070 3,54 470.825.892 3,33 POMEC Payroll related expenses 353.361.662 3,43 357.960.671 3,29 334.800.327 2,37 P.O.M. expenses 548.895.709 5,33 435.805.122 4,00 788.317.360 5,57 Energy post 1.597.013.203 15,50 1.659.127.619 15,24 1.837.928.116 13,00 Total POMEC 2.499.270.574 24,25 2.452.893.412 22,53 2.961.045.803 20,94 TOTAL OVERHEAD EXP 4.022.239.109 39,03 4.338.090.117 39,85 5.173.978.446 36,59 GROSS OPERATING PROFIT 1.687.553.637 16,37 1.365.219.017 12,54 3.127.780.122 22,12 CAPITAL EXPENSES Amortization – pre opening Land building tax 165.780.394 1,61 179.646.227 1,65 164.646.211 1,16 Insurance expenses 107.632.156 1,04 106.855.225 0,98 132.286.703 0,94 Rent expenses 52.646.500 0,51 65.472.000 0,60 78.345.750 0,55 Interest of leased expenses 0,00 0,00 0,00 Depreciation expenses 383.059.616 3,72 483.427.666 4,44 228.138.168 1,61 Other depreciation expenses 0,00 0,00 0,00 Amortization – org. cost 27.600.000 0,27 27.600.000 0,25 27.600.000 0,20 Miscellaneous 0,00 0,00 0,00 TOTAL CAPITAL EXPENSES 736.718.666 7,15 863.001.118 7,93 631.016.832 4,46 NET OPERATING PROFIT LOSS 950.834.971 9,23 502.217.899 4,61 2.496.763.290 17,66 NON OPERATING PROFIT Profit on sales fixed asset 0,00 0,00 0,00 Interest earned 0,00 0,00 0,00 Surplus on conversion 0,00 0,00 0,00 Management fee 0,00 0,00 0,00 Other 17.876.126 0,17 88.623.505 0,81 79.744.859 0,56 Total non operating profit 17.876.126 0,17 88.623.505 0,81 79.744.859 0,56 NON OPERATING EXP. Loss on sales fixed asset 0,00 0,00 0,00 Interest expenses 0,00 0,00 0,00 Deficit on conversion 0,00 0,00 0,00 Other 0,00 0,00 237.917.934 1,68 Total non operating expenses 0,00 0,00 237.917.934 1,68 NON OPERATING PROFIT EXP 17.876.126 0,17 88.623.505 0,81 158.173.075 1,12 PROFIT LOSS BEFORE TAX 968.711.097 9,40 590.841.404 5,43 2.338.590.215 16,54 Universitas Sumatera Utara

3. Analisis Rasio