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Analisis Profitabilitas dan
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Prospektif Laporan Keuangan
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Kelompok 8
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Inneke Wangsaharja (10 13 008)
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Michella Yapari A. (10 13 026)
Desy Krisma (10 13 050)
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Tresna Seplinawati M. (10 13 051)
Kelas Akuntansi C
UNIVERSITAS ATMA JAYA MAKASSAR
FAKULTAS EKONOMI
JURUSAN AKUNTANSI
2011/2012

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703.Analisis Profitabilitas NOPAT untuk tahun 2010 dan 2011 adalah Tahun Effective tax rate NOPAT 2010 Rp 374.29%) = Rp 302.2527 2011 Rp 539.847.166.458.715.8416 Return on net operating assets (RNOA) untuk tahun 2010 adalah: [( ) ( ] ) Return on net operating assets (RNOA) untuk tahun 2011 adalah: [( ( ) ) ] .16%) = Rp 430.727.598.815.937 x ( 1 – 19.920.099 x ( 1 – 20.290.

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 .

.......949..........8422 Forecasting Assumption (In Percent) Sales Growth........701.7185 Gross profit ..... 2 Selling.. 6 642.....8956 699..8084 129.....9661 Net income ..95% 20.............795..587.. and administrative expense ............................... 3 Rp 2. Selling .....207.........69% 47.......................342.......................352..0872 Income before tax ........................421......803.........076...............................114...........................637.. 1 Cost of good sold .... 4 1......................16% ...88% 24..............543...... 7 Rp 513..... 128........... Income Tax expense 2011/Pretax expense ...............6141 1................. Gross Profit Margin .............................217.752.............. general and administrative expense  Income Tax expense 2011/Pretax expense Projected Income Statement Forecasting step 2012 Estimate Income statement Total revenues ..................294.......920.....................809............168....132.............................................. general and administrative expense ......................430... general..894........................................ 5 Income tax expenses..... Selling ...................................247.461.

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

 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 .

.. 3 Utang lain-lain Utang pihak berelasi Biaya yang masih harus dibayar..530.3741 3.910.492 156.034.661 2.329 971.538.....453.374.538.186 357.979.186 3...383..656 13...223...173..402...000....341.280.091..707..491...939..500 7..173.597.129. 2 Pajak dibayar dimuka Piutang pihak berelasi Aset pajak tangguhan-neto Tanah untuk pengembangan Aset tetap Properti investasi Aset lain-lain 1. 7 Investasi Piutang usaha..309..020 845.402...388.855 2.Projected Balance Sheet (Dalam rupiah) Forecasting Step 2012 Estimates 2011 Aset Kas dan setara kas.055.186 277.188..492 156.638...385.896.464..954.156....637.. 1 Piutang lain-lain Persediaan.388.751..538...280 52.....301 14.552 17...694.755..683 2.855 2.755. 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 37.482.707...409 442.256.910.910.937..841 42.538....751..524..987..537..316 801.502 3..675.473.1369 227.....266..109.875 51. 4 Utang pajak.660.820 202...363..628..062...778 227.322 2....626.939.998..186 37..855..962.002.866..453.501.992....277....662..290.443.346 35..020 845.799.791.036.498..290.910.992.328.763 Liabilitas dan Ekuitas Liabilitas Utang bank Utang usaha kepada pihak ketiga..690 838..296.062.......962.216 357..256....524.500 7..070.501.600 ..301 14.763 801.116.841 33.383.537..799....656 13...683 2..346 27..822..464.034.330 47.503 261.223....070...156.7664 202..102.690 838...3741 11....328.340.937.735.633..954..600 3..7342 47....877.216 357.5680 54..110.538.544..322 Jumlah aset 11.000..102....191 261..253.554..626.107..340.491..002.524...962..116..894.979.192..998...660.933.329 971...0397 51.683 3..253.661 2..499.409 442..031 1.116..900.031 1.530.192.683 2.552 17.......036.554.791.110.218.951.432..

669.434.85 x 0.8998 41.096 5.188.822.106.519.821.000.743.940 10.544.743.60× 65.544.647.544.000 441.4243× 40.540.940 Ekuitas neto Kepentingan non pengendali 5.662.647.60× 65.519.4243× 40.434.385.814 7.669.316 Selected Ratios Accounts receivable turnover rate Inventory turnover rate Accounts payable turnover rate Accrued expenses turnover rate Taxes payable/Tax expenses 7.718 2.690.96% .524.540.096 Jumlah Ekuitas 7.814 Jumlah liabilitas dan ekuitas 11.718 2.690.3741 11.106.8998 41.296.188.85 x 0.telah ditentukan penggunaannya belum ditentukan penggunaannya 10.821.96% 7.000.866.000 441.

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