analisis laporan keuangan bisnis. ppt
Financial
Management
afs
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Sasaran Pembelajaran
Menjelaskan bagaimana perusahaan
menggunakan akuntansi.
Menjelaskan bagimana untuk
menginterpretasikan laporan keuangan.
Menjelaskan bagaimana mengevaluasi sebuah
kondisi keuangan perusahaan.
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Analisis
Akuntansi dan
Keuangan
Accounting
Function
Summary and
Analysis of a
Firm’s Financial
Condition
Management
decisions such as
how much to
produce and how
many employees
to hire
Marketing
decisions such as
pricing and the
amount of
promotion
necessary
Earnings
of Firm
Value
of Firm
Finance
decisions such as
the amount of
debt financing
versus equity
financing that is
appropriate
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Akuntansi
Perusahaan menggunakan akuntansi untuk :
Proses
Proses ::
••Laporan
Laporankondisi
kondisikeuangan
keuangan
••Mendukung
Mendukungkeputusan
keputusan
••Pengendalian
Pengendalianoperasional
operasionalperusahaan
perusahaan
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Pedoman
GAAP(Generally
(GenerallyAccepted
AcceptedAccounting
Accounting Principles)
Principles)
•• GAAP
FASB (Financial
(FinancialAccounting
Accounting Standards
Standards Board)
Board)
•• FASB
SEC(Securities
(Securities and
and Exchange
Exchange Commission)
Commission)
•• SEC
IRS (Internal
(Internal Revenue
Revenue Service)
Service)
•• IRS
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Dua Jenis Akuntansi
Keuangan (Financial): konsern dengan penyiapan
informasi untuk review oleh pihak luar perusahaan.
Manajerial (Managerial): konsern dengan
menyiapkan informasi untuk riview pihak dalam
perusahaan.
Business Online:
Rutgers Accounting
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Pemriksaan untuk Pengendalian
Adalah sebuah evaluasi formal catatan-catatan yang
telah digunakan untuk menyiapkan laporan keuangan
perusahaan.
Karyawan yang menganalisa dan
Internal
Auditors
Internal Auditors
mengevaluasi perusahaan.
External
ExternalAuditors
Auditors
MultiMedia by Stephen M. Peters
Akuntan Publik yang bekerja
untuk akuntan independen
© 2001 South-Western College Publishing
Dua Tugas pokok laporan keuangan
R/L
R/L(Income)
(Income)
Mengindentifikasikan penghasilan, biaya-biaya, dan
keuntungan perusahaan dalam kurun waktu tertentu.
Neraca
Neraca (Balance
(Balance Sheet)
Sheet)
Laporan Nilai buku harta (assets), hutang (liabilities),
dan Modal (owner’s equity) daripada sebuah
perusahaan pada saat tertentu.
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Contoh Laporan Rugi Laba
Net
Netsales
sales
Cost
Costof
ofgoods
goodssold
sold
Gross
Grossprofit
profit
Selling
$1,500
Sellingexpense
expense
$1,500
General
1,000
General&&administrative
administrative
1,000
Total
Totaloperating
operatingexpense
expense
Earnings
Earningsbefore
beforeinterest
interestand
andtaxes
taxes
Interest
Interestexpense
expense
Earnings
Earningsbefore
beforetax
tax
Income
Incometax
tax(at
(at30%)
30%)
Net
Netincome
income
MultiMedia by Stephen M. Peters
$20,000
$20,000
16,000
16,000
$$ 4,000
4,000
2,500
2,500
1,500
1,500
500
500
$1,000
$1,000
300
300
$$ 700
700
© 2001 South-Western College Publishing
Contoh Neraca
Assets
(in
Assets
(inthousands)
thousands)
Current
assets
Current assets
Cash
Cash
Marketable
Marketablesecurities
securities
Accounts
receivable
Accounts receivable
Inventory
Inventory
Total
Totalcurrent
currentassets
assets
Fixed
assets
Fixed assets
Plant
Plantand
andequipment
equipment
Less
accumulated
Less accumulateddepreciation
depreciation
Net
fixed
assets
Net fixed assets
Total
Totalassets
assets
Liabilities
(in
Liabilities&&Owner’s
Owner’sEquity
Equity
(inthousands)
thousands)
Current
liabilities
Current liabilities
Accounts
Accountspayable
payable
Notes
payable
Notes payable
Total
Totalcurrent
currentliabilities
liabilities
Long-term
debt
Long-term debt
Common
Commonstockholder’s
stockholder’sequity
equity
Common
Commonstock
stock
Additional
paid-in
Additional paid-incapital
capital
Retained
earnings
Retained earnings
Total
Total owner’s
owner’sequity
equity
Total
liabilities
Total liabilitiesand
andowner’s
owner’sequity
equity
MultiMedia by Stephen M. Peters
$$ 200
200
300
300
500
500
1,000
1,000
$$ 2,000
2,000
$10,000
$10,000
2,000
2,000
8,000
8,000
$10,000
$10,000
$$ 600
600
400
400
$$ 1,000
1,000
$$ 5,000
5,000
$$ 1,000
1,000
2,000
2,000
1,000
1,000
$$ 4,000
4,000
$10,000
$10,000
© 2001 South-Western College Publishing
Analisis Rasio
Ukuran kuantitas yang digunakan untuk mengevaluasi kinerja
laporan keuangan.
•• Likuiditas
Likuiditas(Liquidity)
(Liquidity)
•• Efisiensi
Efisiensi(Efficiency)
(Efficiency)
•• Leverage
Leverage(Pengungkitan
(Pengungkitan
hutang)
hutang)
•• Profitabilitas
Profitabilitas(Profitability)
(Profitability)
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Tiga rasio Profitabilitas
Mengindentifikasi kinerja perusahaan untuk mendapatkan
pengahasilan melebihi biaya-biaya.
Return on Assets = Net Income/ Total assets
Net Profit Margin = Net Income/Net Sales
Return on Equity = Net Income/ Total
Owners’ Equity
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Likuiditas
Ukuran kemampuan perusahaan untuk membayar
kewajiban jangka pendek.
Current Ratio = Current Assets/Current Liabilities
Acid-Test Ratio or Quick Ratio = Quick Assets/Current
Liabilities
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Ukuran Efisiensi
Digunakan untuk menganalisa bagaimana perusahaan
mengelola assetnya dengan baik.
Inventory Turnover = Costs of Goods Sold/Average Value of
Inventory For A Period of Time
Asset Turnover = Net Sales/Total Assets
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Rasio Hutang
(Leverage or Debt Ratios)
Derajat yang menggambarkan kemampuan perusahaan
membayar kewajibannya jangka panjang.
Debt to Owners’ Equity = Long-Term Debt/Owners’ Equity
Times Interest Earned = Earnings Before Interest &
Taxes/Annual Interest Expense
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Management
afs
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Sasaran Pembelajaran
Menjelaskan bagaimana perusahaan
menggunakan akuntansi.
Menjelaskan bagimana untuk
menginterpretasikan laporan keuangan.
Menjelaskan bagaimana mengevaluasi sebuah
kondisi keuangan perusahaan.
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Analisis
Akuntansi dan
Keuangan
Accounting
Function
Summary and
Analysis of a
Firm’s Financial
Condition
Management
decisions such as
how much to
produce and how
many employees
to hire
Marketing
decisions such as
pricing and the
amount of
promotion
necessary
Earnings
of Firm
Value
of Firm
Finance
decisions such as
the amount of
debt financing
versus equity
financing that is
appropriate
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Akuntansi
Perusahaan menggunakan akuntansi untuk :
Proses
Proses ::
••Laporan
Laporankondisi
kondisikeuangan
keuangan
••Mendukung
Mendukungkeputusan
keputusan
••Pengendalian
Pengendalianoperasional
operasionalperusahaan
perusahaan
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Pedoman
GAAP(Generally
(GenerallyAccepted
AcceptedAccounting
Accounting Principles)
Principles)
•• GAAP
FASB (Financial
(FinancialAccounting
Accounting Standards
Standards Board)
Board)
•• FASB
SEC(Securities
(Securities and
and Exchange
Exchange Commission)
Commission)
•• SEC
IRS (Internal
(Internal Revenue
Revenue Service)
Service)
•• IRS
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Dua Jenis Akuntansi
Keuangan (Financial): konsern dengan penyiapan
informasi untuk review oleh pihak luar perusahaan.
Manajerial (Managerial): konsern dengan
menyiapkan informasi untuk riview pihak dalam
perusahaan.
Business Online:
Rutgers Accounting
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Pemriksaan untuk Pengendalian
Adalah sebuah evaluasi formal catatan-catatan yang
telah digunakan untuk menyiapkan laporan keuangan
perusahaan.
Karyawan yang menganalisa dan
Internal
Auditors
Internal Auditors
mengevaluasi perusahaan.
External
ExternalAuditors
Auditors
MultiMedia by Stephen M. Peters
Akuntan Publik yang bekerja
untuk akuntan independen
© 2001 South-Western College Publishing
Dua Tugas pokok laporan keuangan
R/L
R/L(Income)
(Income)
Mengindentifikasikan penghasilan, biaya-biaya, dan
keuntungan perusahaan dalam kurun waktu tertentu.
Neraca
Neraca (Balance
(Balance Sheet)
Sheet)
Laporan Nilai buku harta (assets), hutang (liabilities),
dan Modal (owner’s equity) daripada sebuah
perusahaan pada saat tertentu.
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Contoh Laporan Rugi Laba
Net
Netsales
sales
Cost
Costof
ofgoods
goodssold
sold
Gross
Grossprofit
profit
Selling
$1,500
Sellingexpense
expense
$1,500
General
1,000
General&&administrative
administrative
1,000
Total
Totaloperating
operatingexpense
expense
Earnings
Earningsbefore
beforeinterest
interestand
andtaxes
taxes
Interest
Interestexpense
expense
Earnings
Earningsbefore
beforetax
tax
Income
Incometax
tax(at
(at30%)
30%)
Net
Netincome
income
MultiMedia by Stephen M. Peters
$20,000
$20,000
16,000
16,000
$$ 4,000
4,000
2,500
2,500
1,500
1,500
500
500
$1,000
$1,000
300
300
$$ 700
700
© 2001 South-Western College Publishing
Contoh Neraca
Assets
(in
Assets
(inthousands)
thousands)
Current
assets
Current assets
Cash
Cash
Marketable
Marketablesecurities
securities
Accounts
receivable
Accounts receivable
Inventory
Inventory
Total
Totalcurrent
currentassets
assets
Fixed
assets
Fixed assets
Plant
Plantand
andequipment
equipment
Less
accumulated
Less accumulateddepreciation
depreciation
Net
fixed
assets
Net fixed assets
Total
Totalassets
assets
Liabilities
(in
Liabilities&&Owner’s
Owner’sEquity
Equity
(inthousands)
thousands)
Current
liabilities
Current liabilities
Accounts
Accountspayable
payable
Notes
payable
Notes payable
Total
Totalcurrent
currentliabilities
liabilities
Long-term
debt
Long-term debt
Common
Commonstockholder’s
stockholder’sequity
equity
Common
Commonstock
stock
Additional
paid-in
Additional paid-incapital
capital
Retained
earnings
Retained earnings
Total
Total owner’s
owner’sequity
equity
Total
liabilities
Total liabilitiesand
andowner’s
owner’sequity
equity
MultiMedia by Stephen M. Peters
$$ 200
200
300
300
500
500
1,000
1,000
$$ 2,000
2,000
$10,000
$10,000
2,000
2,000
8,000
8,000
$10,000
$10,000
$$ 600
600
400
400
$$ 1,000
1,000
$$ 5,000
5,000
$$ 1,000
1,000
2,000
2,000
1,000
1,000
$$ 4,000
4,000
$10,000
$10,000
© 2001 South-Western College Publishing
Analisis Rasio
Ukuran kuantitas yang digunakan untuk mengevaluasi kinerja
laporan keuangan.
•• Likuiditas
Likuiditas(Liquidity)
(Liquidity)
•• Efisiensi
Efisiensi(Efficiency)
(Efficiency)
•• Leverage
Leverage(Pengungkitan
(Pengungkitan
hutang)
hutang)
•• Profitabilitas
Profitabilitas(Profitability)
(Profitability)
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Tiga rasio Profitabilitas
Mengindentifikasi kinerja perusahaan untuk mendapatkan
pengahasilan melebihi biaya-biaya.
Return on Assets = Net Income/ Total assets
Net Profit Margin = Net Income/Net Sales
Return on Equity = Net Income/ Total
Owners’ Equity
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Likuiditas
Ukuran kemampuan perusahaan untuk membayar
kewajiban jangka pendek.
Current Ratio = Current Assets/Current Liabilities
Acid-Test Ratio or Quick Ratio = Quick Assets/Current
Liabilities
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Ukuran Efisiensi
Digunakan untuk menganalisa bagaimana perusahaan
mengelola assetnya dengan baik.
Inventory Turnover = Costs of Goods Sold/Average Value of
Inventory For A Period of Time
Asset Turnover = Net Sales/Total Assets
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing
Rasio Hutang
(Leverage or Debt Ratios)
Derajat yang menggambarkan kemampuan perusahaan
membayar kewajibannya jangka panjang.
Debt to Owners’ Equity = Long-Term Debt/Owners’ Equity
Times Interest Earned = Earnings Before Interest &
Taxes/Annual Interest Expense
MultiMedia by Stephen M. Peters
© 2001 South-Western College Publishing