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Pada Mata Kuliah ini, kami diajarkan pertama kali tentang apa itu Laporan Keuangan, macamnya, penggunanya, serta pentinya melakukan analisa laporan keuangan. Setelah itu, kami diajarkan tentang bagaimana menganalisa laporan keuangan, meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas, serta analisa sumber daya dan penggunaannya.

Di sini akan kami paparkan tentang beberapa rasio yang penting bagi analisa laporan keuangan:

Jenis Rasio Nama Rasio Rumus
Likuiditas Cash ratio Cash / current liabilities
Current ratio Current asset / current liabilities
Solvabilitas Long-term debt ratio Total long-term debt/ total asset
Aktivitas Receivable turn over Net sales/ receivable
Day’s of receivable turnover sum of day’s in one year (360) / receivable turn over
Inventory turnover Net sales / inventory
Working capital turn over Net sales / working capital
Fixed asset turn over Net sales / total fixed asset
Total asset turn over Net sales / total asset
Profitabilitas Profit margin on sales (Net sales – HPP) / sales
Return on Investment Earning after interest and taxes / Total asset
Return on equity Earning after interest and taxes / Total equity
Laba per lembar saham Laba saham biasa/saham biasa yang beredar

Posted Januari 27, 2010 by 4n1ef in analisa laporan keuangan, college

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