TAHUN

NO NAMA REKENING
2014 (Rp) 2015 (Rp)
1 Kas 75,900,000 93,500,000
2 Bank 115,500,000 132,000,000
3 Piutang 154,000,000 165,000,000
4 Persediaan barang jadi 440,000,000 480,700,000
5 Persediaan dalam proses 275,000,000 302,500,000
6 Persediaan bahan baku 137,500,000 140,800,000
7 Efek 292,600,000 220,000,000
8 Tanah 121,000,000 110,000,000
9 Gedung 1,111,000,000 1,111,000,000
10 Akumulasi depresiasi 198,000,000 220,000,000
11 Mesin 781,000,000 781,000,000
12 Akumulasi depresiasi 99,000,000 110,000,000
13 Hutang dagang 319,000,000 330,000,000
14 Hutang wesel 104,500,000 99,000,000
15 Hutang pajak 192,500,000 176,000,000
16 Hutang Jangka Panjang 671,000,000 671,000,000
17 Modal saham 1,342,000,000 1,342,000,000
18 Agio saham 110,000,000 110,000,000
19 Laba ditahan 467,500,000 478,500,000
20 Pendapatan dari penjualan 4,235,000,000 4,950,000,000
21 Persediaan awal 357,500,000 440,000,000
22 Harga pokok produksi 3,278,000,000 3,465,000,000
23 Barang tersedia dijual 3,635,500,000 3,905,000,000
24 Persediaan akhir 550,000,000 550,000,000
25 Biaya Penjualan 330,000,000 385,000,000
26 Biaya administrasi & umum 257,400,000 302,500,000
27 Pajak penghasilan 35,420,000 60,500,000
HUN
 Jl.Mawar No.120 Semarang
Phone : 024-7892345 Fax : 024-
7892345

INCOME STATEMENT
Untuk periode yang berakhir 31 Desember 2014

PENJUALAN DARI PENJUALAN Rp 4,235,000,000.00

HARGA POKOK PENJUALAN

Harga Pokok Produksi Rp 3,278,000,000.00

Persediaan awal 357,500,000.00

Barang yang tersedia untuk dijual 3,635,500,000.00

Persediaan akhir Rp (550,000,000.00)

Cost Of Goods Sold Rp 3,085,500,000.00

Gross Profit (Losses) Rp 1,149,500,000.00

BIAYA OPERASIONAL :

Biaya Penjualan Rp 330,000,000.00

Biaya Administrasi Umum Rp 257,400,000.00

JUMLAH BIAYA OPERASIONAL Rp 587,400,000.00

Laba Bersih Sebelum Pajak Rp 562,100,000.00

Pajak Penghasilan Rp 35,420,000.00

Laba Bersih Setelah Pajak Rp 526,680,000.00

 Jl.Mawar No.120 Semarang
Phone : 024-7892345 Fax : 024-
7892345

INCOME STATEMENT
Untuk periode yang berakhir 31 Desember 2015

PENJUALAN DARI PENJUALAN Rp 4,950,000,000.00

HARGA POKOK PENJUALAN

Harga Pokok Produksi Rp 3,465,000,000.00

Persediaan awal 440,000,000.00

Barang yang tersedia untuk dijual 3,905,000,000.00

Persediaan akhir Rp (550,000,000.00)

Cost Of Goods Sold Rp 3,355,000,000.00

Gross Profit (Losses) Rp 1,595,000,000.00

BIAYA OPERASIONAL :

Biaya Penjualan Rp 385,000,000.00

Biaya Administrasi Umum Rp 302,500,000.00

JUMLAH BIAYA OPERASIONAL Rp 687,500,000.00

Laba Bersih Sebelum Pajak Rp 907,500,000.00

Pajak Penghasilan Rp 60,500,000.00

Laba Bersih Setelah Pajak Rp 847,000,000.00

 Jl.Mawar No.120 Semarang
Phone : 024-7892345 Fax : 024-7892345

NERACA
PER 31 DESEMBER 2014
AKTIVA HUTANG DAN MODAL
AKTIVA LANCAR HUTANG
Kas Rp 75,900,000.00 HUTANG LANCAR
Bank Rp 115,500,000.00 Hutang dagang Rp 319,000,000.00
Piutang Rp 154,000,000.00 Hutang wesel Rp 104,500,000.00
Persediaan barang jadi Rp 440,000,000.00 Hutang pajak Rp 192,500,000.00
Persediaan dalam proses Rp 275,000,000.00
Persediaan bahan baku Rp 137,500,000.00
Efek Rp 292,600,000.00
JUMLAH AKTIVA LANCAR Rp 1,490,500,000.00 JUMLAH HUTANG LANCAR Rp 616,000,000.00

AKTIVA TETAP HUTANG JANGKA PANJANG

Tanah Rp 121,000,000.00 Hutang Jangka Panjang Rp 671,000,000.00
Gedung Rp 1,111,000,000.00
JUMLAH HUTANG JANGKA
Akumulasi depresiasi Rp (198,000,000.00) PANJANG Rp 671,000,000.00
Mesin Rp 781,000,000.00
Akumulasi depresiasi Rp (99,000,000.00) JUMLAH HUTANG Rp 1,287,000,000.00
JUMLAH AKTIVA TETAP Rp 1,716,000,000.00
MODAL
Modal saham Rp 1,342,000,000.00
Agio saham Rp 110,000,000.00
Laba ditahan Rp 467,500,000.00
JUMLAH MODAL Rp 1,919,500,000.00
JUMLAH HUTANG DAN
TOTAL ASSETS Rp 3,206,500,000.00 MODAL Rp 3,206,500,000.00
 Jl.Mawar No.120 Semarang
Phone : 024-7892345 Fax : 024-7892345

NERACA
PER 31 DESEMBER 2015
AKTIVA HUTANG DAN MODAL
AKTIVA LANCAR HUTANG
Kas Rp 93,500,000.00 HUTANG LANCAR
Bank Rp 132,000,000.00 Hutang dagang Rp 330,000,000.00
Piutang Rp 165,000,000.00 Hutang wesel Rp 99,000,000.00
Persediaan barang jadi Rp 480,700,000.00 Hutang pajak Rp 176,000,000.00
Persediaan dalam proses Rp 302,500,000.00
Persediaan bahan baku Rp 140,800,000.00
Efek Rp 220,000,000.00
JUMLAH AKTIVA LANCAR Rp 1,534,500,000.00 JUMLAH HUTANG LANCAR Rp 605,000,000.00

AKTIVA TETAP HUTANG JANGKA PANJAN

Tanah Rp 110,000,000.00 Hutang Jangka Panjang Rp 671,000,000.00
Gedung Rp 1,111,000,000.00
JUMLAH HUTANG
Akumulasi depresiasi Rp (220,000,000.00) JANGKA PANJANG Rp 671,000,000.00
Mesin Rp 781,000,000.00
Akumulasi depresiasi Rp (110,000,000.00) JUMLAH HUTANG Rp 1,276,000,000.00
JUMLAH AKTIVA TETAP Rp 1,672,000,000.00
MODAL
Modal saham Rp 1,342,000,000.00
Agio saham Rp 110,000,000.00
Laba ditahan Rp 478,500,000.00
JUMLAH MODAL Rp 1,930,500,000.00
JUMLAH HUTANG DAN
TOTAL ASSETS Rp 3,206,500,000.00 MODAL Rp 3,206,500,000.00
 ANALISIS RASIO KEUANGAN PT. SEJAHTERA

NO RASIO PERHITUNGAN INTERPRETASI

1 Rasio Likuiditas
Aktiva Lancar 1,490,500,000
a. Current Ratio 2014 = = = 242.0%
Hutang Lancar 616,000,000

Aktiva Lancar 1,534,500,000

Current Ratio 2015 = = = 253.6%
Hutang Lancar 605,000,000

(Aktiva Lancar-Persediaan) 638,000,000

b. Quick Ratio 2014 = = = 103.6%
Hutang Lancar 616,000,000

(Aktiva Lancar-Persediaan) 610,500,000

Quick Ratio 2015 = = = 100.9%
Hutang Lancar 605,000,000

(Kas+Bank+Efek) 484,000,000
c. Cash Ratio 2014 = = = 78.6%
Hutang Lancar 616,000,000

(Kas+Bank+Efek) 390,500,000
Cash Ratio 2015 = = = 64.5%
Hutang Lancar 605,000,000

d. Working Capital to (Aktiva Lancar-Hutang Lancar) 874,500,000

= = = 27.3%
Total Assets Ratio 2014 Total Aktiva 3,206,500,000

Working Capital to (Aktiva Lancar-Hutang Lancar) 929,500,000

= = = 29.0%
Total Assets Ratio 2015 Total Aktiva 3,206,500,000
 ANALISIS RASIO KEUANGAN PT. SEJAHTERA

NO RASIO PERHITUNGAN INTERPRETASI

2 Rasio Leverage
a. Total Debt to Equity Total Hutang 1,287,000,000
= = = 67.0%
Ratio 2014 Total Modal 1,919,500,000

Total Debt to Equity Ratio Total Hutang 1,276,000,000

= = = 66.1%
2015 Total Modal 1,930,500,000

b. Long Term Debt to Total Hutang Jangka Panjang 671,000,000

= = = 35.0%
Equity Ratio 2014 Total Modal 1,919,500,000

Long Term Debt to Equity Total Hutang Jangka Panjang 671,000,000

= = = 34.8%
Ratio 2015 Total Modal 1,930,500,000
 ANALISIS RASIO KEUANGAN PT. SEJAHTERA

NO RASIO PERHITUNGAN INTERPRETASI

3 Rasio Aktivitas
a. Total Assets Turnover Sales 4,235,000,000
= = = 1,30X
2013 Total Assets 1,480,000,000

Sales 4,950,000,000
Total Assets Turnover 2014 = = = 1,15X
Total Assets 1,423,000,000

b. Working Capital Turnover Sales 4,235,000,000

= = = 5,11X
2013 (Aktiva Lancar-Hutang Lancar) 874,500,000

Working Capital Turnover Sales 4,950,000,000

= = = 4,63X
2014 (Aktiva Lancar-Hutang Lancar) 929,500,000
 ANALISIS RASIO KEUANGAN PT. JAYA ABADI

NO RASIO PERHITUNGAN INTERPRETASI

4 Rasio Profitabilitas
a. Gross Profit Margin Gross Profit 1,022,500,000
= = = 24.1%
2013 Sales 4,235,000,000

Gross Profit Margin Gross Profit 1,145,000,000

= = = 23.1%
2014 Sales 4,950,000,000

b. Operating Profit EBIT 755,500,000

= = = 17.8%
Margin 2013 Sales 4,235,000,000

Operating Profit EBIT 851,000,000

= = = 17.2%
Margin 2014 Sales 4,950,000,000

c. Net Profit Margin EAT 740,400,000

= = = 17.5%
2013 Sales 4,235,000,000

EAT 839,400,000
Net Profit Margin 2014 = = = 17.0%
Sales 4,950,000,000