universitasatmajayamakassaruniversi

tasatmajayamakassaruniversitasatmaj
Analisis Profitabilitas dan
ayamakassaruniversitasatmajayamak
Prospektif Laporan Keuangan
assaruniversitasatmajayamakassaruni
versitasatmajayamakassaruniversitas
atmajayamakassaruniversitasatmajay
amakassaruniversitasatmajayamakass
aruniversitasatmajayamakassaruniver
sitasatmajayamakassaruniversitasatm
ajayamakassaruniversitasatmajayama
Kelompok 8
kassaruniversitasatmajayamakassaru
Inneke Wangsaharja (10 13 008)
niversitasatmajayamakassaruniversit
Michella Yapari A. (10 13 026)
Desy Krisma (10 13 050)
asatmajayamauniver
Tresna Seplinawati M. (10 13 051)
Kelas Akuntansi C
UNIVERSITAS ATMA JAYA MAKASSAR
FAKULTAS EKONOMI
JURUSAN AKUNTANSI
2011/2012

.

.

.

.

.

815.099 x ( 1 – 20.598.8416 Return on net operating assets (RNOA) untuk tahun 2010 adalah: [( ) ( ] ) Return on net operating assets (RNOA) untuk tahun 2011 adalah: [( ( ) ) ] .847.16%) = Rp 430.920.2527 2011 Rp 539.727.Analisis Profitabilitas NOPAT untuk tahun 2010 dan 2011 adalah Tahun Effective tax rate NOPAT 2010 Rp 374.715.703.29%) = Rp 302.458.166.290.937 x ( 1 – 19.

CIPUTRA Development Tbk sebelumnya. Proyeksi Laporan Laba Rugi Berdasarkan laporan laba rugi PT.Return on common equity (ROCE) untuk tahun 2010 adalah: [( ) ] Return on common equity (ROCE) untuk tahun 2010 adalah: [( ) ] Analisis Prospektif 1. maka dapat dihitung rasio-rasio pada tahun 2011 sebagai berikut:  Sales Growth  Gross Profit Margin .

430.........352....... 2 Selling..894........294..............................342........217..421......461...............................8084 129.. Selling ......... 6 642......6141 1.. Selling ......... general and administrative expense ...0872 Income before tax ....69% 47............. 7 Rp 513.. 128..................920...............795...... Income Tax expense 2011/Pretax expense ..................7185 Gross profit ....................587.............95% 20....................................................752.......8956 699..............247............................... 5 Income tax expenses........803....16% ...................................................... 4 1....88% 24..... general................ 1 Cost of good sold ...................... Gross Profit Margin ............076...114................543..701.......637..............207.......8422 Forecasting Assumption (In Percent) Sales Growth............... general and administrative expense  Income Tax expense 2011/Pretax expense Projected Income Statement Forecasting step 2012 Estimate Income statement Total revenues ..................132........................809....168. and administrative expense ...................9661 Net income . 3 Rp 2...949.........

Gross Profit 3. Selling. Sales 2. Net Income 2. Cost Of Goods Sold 4. and Administrative 5. Income Before Tax 6. General. Tax Expense 7. Proyeksi Neraca Tahun 2010  Account Receivable Turnover Rate .Estimasi Laporan Laba Rugi Tahun 2012 1.

 Inventory Turnover Rate  Accounts Payable Turnover Rate  Accrued Expenses Turnover Rate  Tax Payable/Tax expense Tahun 2011  Account Receivable Turnover Rate .

 Inventory Turnover Rate  Accrued Expenses Turnover Rate  Accounts Payable Turnover Rate  Tax Payable/Tax expense .

.034..763 Liabilitas dan Ekuitas Liabilitas Utang bank Utang usaha kepada pihak ketiga.799..637.690 838.328..499..0397 51.402.188..329 971..656 13...290.962. 1 Piutang lain-lain Persediaan..894..600 ..987.301 14...538.502 3..116.383.538...778 227.116...841 33.841 42.280.....799.877.192.....939.939.322 2.453... 5 Liabilitas imbalan kerja Uang muka Pendapatan diterima dimuka Utang biaya pembangunan Liabilitas pajak tangguhan-neto Jumlah liabilitas Ekuitas Modal saham Tambahan modal disetor Selisih perubahan ekuitas Selisih nilai transaksi restrukturisasi Selisih nilai transaksi ekuitas Selisih kurs Saldo laba 37....002.660.791.683 2.500 7..962.473.552 17.Projected Balance Sheet (Dalam rupiah) Forecasting Step 2012 Estimates 2011 Aset Kas dan setara kas.223...000. 4 Utang pajak.707.256...791.875 51.383.492 156.755.036..626.253.992.979.277..530..388.020 845.102.751...694...538...998.524.346 27.628.346 35...280 52.675.116..186 37...600 3.432..186 3.290...388.055...3741 3..173.979....538.751..464.173.3741 11..443....524..186 277.951..062..683 3.000.910.253...156.223..453.900.954..129.937...820 202...660.070.491..216 357...036.992...301 14..156..491..191 261.374..492 156.107.538.482..501.7664 202..192.537.656 13..330 47..110.. 3 Utang lain-lain Utang pihak berelasi Biaya yang masih harus dibayar.544..186 357..962.530.735..998..910.822..683 2.363. 7 Investasi Piutang usaha..329 971......910.933.501.683 2.102...537.662.322 Jumlah aset 11...954.866.309..633....110.328.690 838.910.....218.661 2.020 845.661 2..937..597..316 801..763 801....216 357..062.5680 54...7342 47..554..524.626...256.266.341.340...1369 227.002.554..070.109...855 2.552 17.....402.707..031 1..638.031 1..091...... 2 Pajak dibayar dimuka Piutang pihak berelasi Aset pajak tangguhan-neto Tanah untuk pengembangan Aset tetap Properti investasi Aset lain-lain 1...409 442...296.855 2..755..409 442.503 261....034..464.385.896..855..500 7.340.498.

544.540.519.106.544.4243× 40.940 10.000 441.000.000 441.540.718 2.940 Ekuitas neto Kepentingan non pengendali 5.743.718 2.821.434.690.814 7.96% .000.316 Selected Ratios Accounts receivable turnover rate Inventory turnover rate Accounts payable turnover rate Accrued expenses turnover rate Taxes payable/Tax expenses 7.85 x 0.188.385.8998 41.544.524.669.814 Jumlah liabilitas dan ekuitas 11.60× 65.106.434.60× 65.telah ditentukan penggunaannya belum ditentukan penggunaannya 10.96% 7.821.690.4243× 40.096 5.296.096 Jumlah Ekuitas 7.743.822.3741 11.519.662.188.647.8998 41.866.85 x 0.647.669.