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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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8416 Return on net operating assets (RNOA) untuk tahun 2010 adalah: [( ) ( ] ) Return on net operating assets (RNOA) untuk tahun 2011 adalah: [( ( ) ) ] .29%) = Rp 302.099 x ( 1 – 20.290.703.458.16%) = Rp 430.937 x ( 1 – 19.727.Analisis Profitabilitas NOPAT untuk tahun 2010 dan 2011 adalah Tahun Effective tax rate NOPAT 2010 Rp 374.2527 2011 Rp 539.815.920.598.715.847.166.

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

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

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

 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 .

301 14.500 7..524.000.524.000.......683 2.328.329 971..600 .036.987. 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 37.031 1...034.707....661 2..3741 11.....778 227.633..998....626.933.070.628..385.002. 2 Pajak dibayar dimuka Piutang pihak berelasi Aset pajak tangguhan-neto Tanah untuk pengembangan Aset tetap Properti investasi Aset lain-lain 1.791.253.192.638.388.218.192.491.7342 47..552 17....637.538.107.280.309.954...799...626..473...409 442.296.501.992.755....538.538.751...316 801.156.896.530.5680 54.707...266.....900..894..939..409 442...002....820 202.502 3.....223.070.683 3..340...755.799..675...1369 227...690 838.....109.694.855..329 971.660..432.763 801.552 17.499..443.....822.091.129..402.110.216 357.102.156..662.280 52..841 33.656 13..979..173....290.656 13.877.383.036....600 3...322 Jumlah aset 11.116.660....962.962...751.256...330 47..498.277..453..503 261..791.530..910.186 277.191 261...116. 4 Utang pajak..110..763 Liabilitas dan Ekuitas Liabilitas Utang bank Utang usaha kepada pihak ketiga.500 7.173.388..954.538....256..841 42.020 845.383..341.690 838...482.910.683 2.. 1 Piutang lain-lain Persediaan....937.491.554.186 37...034...524..290.062.020 845.492 156.340.855 2..328.Projected Balance Sheet (Dalam rupiah) Forecasting Step 2012 Estimates 2011 Aset Kas dan setara kas.951..683 2...031 1.402. 3 Utang lain-lain Utang pihak berelasi Biaya yang masih harus dibayar.322 2.538.188...102..661 2.301 14...055.597..537.554...979..062..735..937.186 357.875 51.544.453.537...866..464......346 35.910.998.7664 202..186 3.0397 51.374.223.939.363.492 156.253....346 27...216 357. 7 Investasi Piutang usaha.3741 3.910.464.855 2.992..501...962...116.

822.000 441.540.385.000.940 Ekuitas neto Kepentingan non pengendali 5.669.85 x 0.544.669.188.814 7.296.4243× 40.telah ditentukan penggunaannya belum ditentukan penggunaannya 10.96% .743.821.647.718 2.821.096 Jumlah Ekuitas 7.8998 41.743.8998 41.519.544.940 10.000 441.85 x 0.188.3741 11.540.647.60× 65.106.000.524.106.690.718 2.434.814 Jumlah liabilitas dan ekuitas 11.096 5.434.316 Selected Ratios Accounts receivable turnover rate Inventory turnover rate Accounts payable turnover rate Accrued expenses turnover rate Taxes payable/Tax expenses 7.866.544.60× 65.96% 7.662.4243× 40.690.519.

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