Question
Balacard 2 Neraca 31 Desember 2001 Harta (Rp) Hutang & Modal (Rp) Kas 200 Hutang Dagang 300 Efek (Sekuritas) 200 Hutang Wesel 100 Piutang 160
Balacard 2
Neraca 31 Desember 2001
Harta | (Rp) | Hutang & Modal | (Rp) |
Kas | 200 | Hutang Dagang | 300 |
Efek (Sekuritas) | 200 | Hutang Wesel | 100 |
Piutang | 160 | Hutang Pajak | 160 |
Persediaan | 840 | Hutang Biaya | 60 |
Total Harta Lancar (a) | 1400 | Total Hutang Lancar (d) | 560 |
Tanah | 100 | Hutang Obligasi 5% ( e) | 600 |
Mesin | 700 | Modal Saham | 1200 |
Penyusutan Mesin | (100) | Agio Saham | 200 |
Gedung | 1000 | Laba Ditahan | 440 |
Penyusutan Gedung | (200) |
|
|
Total Harta tetap (b) | 1500 | Total Modal Sendiri (f) | 1840 |
Intangible Asset (c) | 100 |
|
|
Total Harta (a+b+c) | 3000 | Total Klaim (d+e+f) | 3000 |
| (Rp) |
Penjualan Bersih | 4000 |
Harga Pokok Penjualan | 3000 |
Laba Kotor atas Penjualan | 1000 |
Biaya Pemasaran (Penjualan) | 300 |
Biaya Administrasi | 270 |
Laba Operasi (EBIT) | 430 |
Bunga Obligasi 5% X 600 | 30 |
Laba Sebelum Pajak (EBT | 400 |
Pajak Perseroan 40% X 400 | 160 |
Laba Bersih (EAT) | 240 |
Keterangan:
EBIT (Earning Before Interest & Tax)
EBT (Earning Before Tax)
EAT (Earning After Tax)
Saham yang beredar 120 lembar
Harga Saham biasa di pasar bursa Rp 20 per lembar
Diminta:
- Analisis rasio profitabilitas: rasio-rasio industri sejenis, gross profit margin 60%, operating profit margin 30%, net profit margin 10%, return on investment 20%, return on asset 10%, return on equity 15%
- Analisis Solvabilitas, rasio-rasio industri sejenis, debt rasio 40%, long term debt rasio 25%, debt equity ratio 75%, equity ratio 60%, TIER 6X
- Analisis likuiditas, rasio-rasio industri sejenis, current ratio 150%, quick rasio 100%, cash rasio 20%, working capital rasio 30%
- Analisis Aktifitas, rasio-rasio industri sejenis, asset turn over 2 X, receivable turn over 12 X, inventory turn over 10X, working capital turn over 15X
- Analisis penilaian, rasio-rasio industri sejenis, EPS Rp 12,50 DPS Rp 10, PER 15X, book value per share Rp 75
- Analisis pertumbuhan, rasio-rasio industri sejenis, sales 10%, EAT 10%, EPS 15%, DPS 20%, RE 20%
- Berapa besarnya produktivitas sumber daya manusia atas penjualan dan laba bila diketahui jumlah karyawan perusahaan tersebut 100 orang.
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