Rumus 2s5d2j

LIKUIDITAS Current Ratio

Cash Ratio

RUMUS current assets current liabilities

cash+marketable securities current liabilities ATAU

Quick Ratio

x 100%

x 100%

current assets−inventory current liabilities

x 100%

cash+marketable securities+receivable current liabilities

x

100% Working capital (profit) to total assets ratio

net working capital total assets

x 100%

ATAU

working capital (modal kerja) total assets

x

100% Net working capital

current assets – current liabilities

SOLVABILITAS Total assets to total debt ratio

Total equity to debt ratio

Total equity to long term debt ratio

Tangible assets debt coverage

RUMUS total assets total debt

x 100%

total equity total debt

x 100%

total equity long term debt

x 100%

total assets−intangible−current liabilities x long term debt 100%

Time interest earned ratio

EBIT interest

x 100%

AKTIVITAS

RUMUS

Total assets turn over

net sales total assets

Receivable turn over

net credit sales averagereceivable

x 1 kali

penjualan kredit rata−rata piutang

x 1 kali

x 1 kali

atau

Average receivable

receivable awal tahun+ receivable akhir tahun 2

Average receivable collection period

averagereceivable net credit sales

x 360

Inventory turnover

cost of goods sold average inventory

x 1 kali

Finish goods turn over

cost of good sold average finish goods inventory

Average days inventory

average inventory cost of goods sold

Working capital turn over

net sales net working capital

Net working capital Current assets turn over

Cost of goods manuvakture

x 1 kali

x 360

x 1 kali

current assets – current liabilities

net sales current assets

x 1 kali

Pers. GIP awal tahun + cost of RM used +

direct labor persediaan

+

factory

cost of raw material used average RM inventory

Raw material turn over

overhead

x 1 kali

Cost of raw material used

RM awal tahun + pembelian – RM akhir tahun

RENTABILITAS Gross profit margin

RUMUS

Gross profit on sale

Sales- cost of goods sold

Operating profit income rasio

-

gross profit on sale sales

margin

/

EBIT net sales

operating

EBIT Operating rasio Operating expenses

Sales – COGS – operating expenses

operating expenses net expenses General expenses + expenses + sales expenses

Net profit margin / sales margin

EAT net sales

ROA

EBIT total assets

atau

operating profit margin x total assets turn over Net earning power ratio / ROI NOI

EAT total assets Net sales – operating ratio

Rentabilitas ekonomi

L M

x 100% atau

NOI NOA

Keterangan : L

; jumlah laba yang diperoleh selama periode tertentu

M

: jumlah modal atau aktiva yang digunakan untuk menghasilkan laba tsb.

BEP BEP(Q) atas dasar unit

RUMUS

FC p−v BEP

(S)

atas dasar penjualan dalam rupiah

FC VC 1− s Keterangan : BEP

: break even point

Q

: quantity (jumlah produk yang dihasilkan dan dijual)

FC

: Fixed cost

P

: price (harga jual perunit)

V

: biaya variable

Vc

: variable cost

S

: volume penjualan

DOL (tingkat operating laverage)

Q( P−V ) Q ( P−V )−F

perusahaan EBIT perubahan unit penjualan

=

EBIT ¿ ∆ EBIT ¿ ¿ ¿¿ ∆ S S

Keterangan Q

: jumlah unit (total quantity)

P

: harga perunit

V

: biaya variable perunit

F

: biaya tetap per unit

DFL (tingkat financial laverage)

perubahan EPS perubahan EBIT

=

EPS ∆ EPS ¿ ¿¿ ∆ EBIT EBIT

EBIT EBIT −iB