MAKALAH

MANAJEMEN KEUANGAN
“ANALISIS LAPORAN KEUANGAN”
Diajukan untuk memenuhi salah satu tugas Mata Kuliah Manajemen Keuangan
Dosen Pengampu : Arinal Muna, SE, M.Si, Akt

Disusun Oleh:

KELAS 3B AKUNTANSI

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI
UNIVERSITAS SWADAYA GUNUNG JATI
2019
Sktor : Perdagangan, Jasa, dan Investasi
Subsektor : Perdagangan Besar Barang Produksi
Populasi : 41 Perusahaan
Sampel : 24 Perusahaan
Time / Periode : 2016 – 2018 (3 Tahun)
1. 117040029 Felda Eka Yuliana
2. 117040030 Tiara Indah S
3. 117040031 Nurina Ismah Ramdhani
4. 117040032 Hani fatimatuljannah
5. 117040033 Ipih Safitri
6. 117040034 Firda Aprilia Sabrina
7. 117040035 Nida Ul khasanah
8. 117040036 Siti Munawaroh
9. 117040039 Nurhamzah Fauzi
10. 117040040 Ghina badriyyah
11. 117040041 Tegar Adilluhur
12. 117040042 Givan Hendriawan A
13. 117040043 Shella Jati Fitria
14. 117040045 Riska Wulan Sari
15. 117040046 Ryana Noer kholiazmi
16. 117040047 Ghina zhafira Ulfa
17. 117040048 Handiyan Adiyatna
18. 117040049 Chilfia Indriani
19. 117040050 Chindi Fatimah
20. 117040051 Dinda Ajeng Ristanti
21. 117040052 Afifatunnisa
22. 117040053 Desi Komalasari
23. 117040054 Juwita Sri Anjani
24. 117040055 Melinda Nurdiana
(TRIL) Triwira Insanlestari Tbk, PT
(MDRN) Modern Internasional Tbk, PT
(TURI) Tunas Ridean Tbk, PT
(CLPI) Colorpark Indonesia Tbk, PT
(INTD) Inter Delta Tbk, PT
(MICE) Multi Indicitra Tbk, PT
(TIRA) Tira Austenite Tbk, PT
(JKON) Jaya Konstruksi Menggala Pratama Tbk
(WICO) Wicaksana Overseas International Tbk
(DSSA) Dian Swastatika Sentossa Tbk
(SDPC) Millenium Pharmacon Internasional Tbk
(SQMI) Renuka Coalindo Tbk, PT
(LTLS) Lautan Luas Tbk, PT
(FISH) FKS Multi Argo Tbk, PT
(UNTR) United Tractor Tbk, PT
(AKRA) AKR Corporindo Tbk, PT
(AIMS) Akbar IndoMakmur Stimce Tbk, PT
(OKAS) Ancora Indonesia Resources Tbk, PT
(HEXA Hexindo Adiperkasa Tbk, PT
(BMSR) Bintang Mitra Semestaraya Tbk, PT
(GREN) Evergreen Invesco Tbk, PT
(KONI) Perdana Bangun Pusaka Tbk, PT
(KOBX) Kobexindo Tractors Tbk, PT
(MPMX) Mitra Pinasthika Mustika Tbk, PT
 2016

Rasio
Rasio Profitabilitas Rasio Laverage Rasio Nilai Pasar
Likuiditas Rasio Aktivitas
NO. Kode Saham Rasio Rasio Rasio Rasio
Aktivitas
Rasio Rasio Aktivita Profitabilta Utang Utang
Persediaa s Dengan
ROA ROE Terhada Terhada
Harga Nilai
Lancar Cepat s
n Penjualan p Aset p Ekuitas Laba Buku
Piutang
TRIL (Felda)
1 208.420 55.890 (0.001) 0.030 1.200 0.048 0.050 0.070 0.076 16.800 114.97
MDRN (Tiara)
2 0.326 0.238 68.297 7.431 0.307 (0.323) (0.991) 0.674 2.072 (0.791) 141.059
TURI (Ishmah)
3 1.310 0.610 9.810 18.030 0.080 0.110 0.190 0.430 0.760 0.250 0.500
CLPI (Hani F)
4 3.252 2.366 4.574 5.221 0.204 0.112 0.148 0.245 0.324 4.561 1.399.
INTD (Ipih)
5 42.342 28.193 4.235 4.702 0.249 0.026 0.036 0.368 0.269 48.262 2.050
MICE (Firda)
6 2.380 1.620 1.940 3.810 0.540 0.020 0.040 0.290 0.410 2.860 300.3
TIRA (Nida)
7 1.348 0.775 2.452 3.390 0.344 0.007 0.007 1.012 1.006 40.000 2.795
JKON (Siti)
8 1.692 1.531 15.740 3.530 0.195 0.080 0.150 0.450 0.820 1.005 134.945
DSSA (Ghina B)
9 1.166 1.198 1.971 0.912 0.240 0.000 0.000 0.485 0.944 250.000 1.199
WICO (Fauzi)
10 1.830 1.400 22.770 1.090 1.090 0.010 0.030 0.440 0.780 193.050 101.65
SDPC (Tegar) -
11 1.230 1.180 6.430 6.480 0.085 0.015 3.750 4.110 6.550 1.96
SQMI (Givan) - -
12 18.195 14.442 - 0.003 1 (0.038) (0.039) 0.037 0.039
LTLS (Shella)
13 0.980 0.690 6.790 4.180 0.180 0.020 0.070 0.700 2.370 8.750 1.080
FISH (Riska)
14 1.390 0.700 (8.950) 16.080 1.940 0.001 0.25 0.68 2.12 2.38 0.173
15 UNTR (Ryana) 2.299 1.912 5.048 3.759 0.212 0.080 0.120 0.334 0.501 15.846 11.426

16 AKRA (GhinaZ) 1.271 0.732 4.258 5.850 0.123 0.066 0.130 0.490 0.961 23.601 2.011
AIMS
17 (Handyan) 46.990 46.990 0.938 226.700 0.819 0.204 0.020 0.023 0.023 2.240 75.510
OKAS (Chilfia)
18 0.371 0.254 6.562 7.186 0.095 (0.051) (0.771) 0.934 14.195 (20.833) 6.255
HEXA (Chindi)
19 2.680 1.970 4.540 0.170 0.030 0.030 0.080 0.100 10.000 9.840
BMSR (Dinda)
20 1.289 1.289 (19.331) 8.729 0.054 0.0001 (0.131) 0.701 2.348 (8.590) 128.441
GREN (Afifah)
21 0.870 0.680 2.800 7.120 2.210 (0.050) (0.490) 0.900 9.400 (0.560) 23.060
KONI (Desi)
22 0.470 0.160 10.960 3.740 0.040 0.090 1.800 0.950 18.070 2.760 10.860
KOBX (Juwita)
23 1.590 0.640 (0.950) 1.940 1.850 0.060 0.210 0.670 2.080 38.461 0.012
MPMX
24 (Melinda) 1.292 1.131 21.270 5.117 0.148 0.027 0.073 0.622 1.643 9.762 0.001
 2017

Rasio
Rasio Profitabilitas Rasio Laverage Rasio Nilai Pasar
Likuiditas Rasio Aktivitas
NO. Kode Saham Rasio Rasio Rasio Rasio
Aktivitas
Rasio Rasio Aktivita Profitabilta Utang Utang
Persediaa s Dengan
ROA ROE Terhada Terhada
Harga Nilai
Lancar Cepat s
n Penjualan p Aset p Ekuitas Laba Buku
Piutang
TRIL (Felda)
1 194.440 60.830 (0.139) 0.710 1.650 (0.074) (0.078) 0.050 0.053 11.990 106.610
MDRN (Tiara)
2 0.152 0.126 4.888 4.356 0.308 (1.216) 2.588 1.470 (3.128) (0.216) (89.753)
TURI (Ishmah)
3 1.410 0.690 10.470 18.300 0.070 0.080 0.150 0.420 0.740 0.290 0.560
CLPI (Hani F)
4 3.125 2.216 (3.931) 2.959 1.838 0.068 0.091 0.253 0.339 6.538 1.432
INTD (Ipih)
5 16.343 9.482 1.922 4.641 0.350 0.034 0.046 0.373 0.212 24.876 479.932
MICE (Firda)
6 2.200 1.520 (1.770) 3.180 1.450 0.070 0.100 0.300 0.420 0.890 1.327
TIRA (Nida)
7 1.350 0.724 1.925 3.616 0.341 (0.060) (0.068) 1.020 1.158 (5.817) 2.693
JKON (Siti)
8 1.700 1.500 13.179 0.315 0.166 0.074 0.128 0.428 0.748 1.060 0.147
DSSA (Ghina B)
9 1.656 1.481 1.956 1.303 0.480 0.013 0.023 0.445 0.803 10.416 1.712
WICO (Fauzi)
10 4.390 3.920 (23.430) 11.160 1.920 0.410 0.820 0.280 0.550 3.250 162.840
SDPC (Tegar)
11 1.200 0.740 5.540 6.060 0.085 0.014 9.920 3.410 5.290 16.680
SQMI (Givan) - - - - -
12 15.762 12.115 (0.087) (0.092) 0.055 0.059
LTLS (Shella)
13 0.980 0.640 6.090 4.730 0.180 0.030 0.100 0.680 2.080 5,05 1.200
14 FISH (Riska) 1.95 0.70 2.35
 1.261 0.58 (6.33) 12.46 0.04 0.15 3.03 0.21

15 UNTR (Ryana) 1.804 1.528 6.375 3.553 0.224 0.093 0.161 0.422 0.730 17.834 12.744
AKRA (Ghina
16 Z) 1.624 0.951 4.497 6.560 0.102 0.078 0.144 0.463 0.863 28.115 2.249
AIMS
17 (Handyan) 52.040 52.040 0.881 822.000 (0.694) 0.019 0.021 0.021 0.022 33.780 74.030
OKAS (Chilfia)
18 0.409 0.275 5.658 4.923 0.093 0.053 0.498 0.893 8.349 57.058 11.369
HEXA (Chindi)
19 1.069 2.510 4.040 0.180 0.070 0.130 0.220 0.380 4.545 6.170
BMSR (Dinda)
20 1.376 1.376 (2.462) 8.762 0.063 (0.003) (0.022) 0.716 2.524 (52.43) 123.658
GREN (Afifah)
21 0.750 0.530 (2.900) 11.290 1.920 (0.050) (0.600) 0.910 10.160 (0.630) 164.280
KONI (Desi)
22 1.450 0.600 5.660 11.750 0.030 0.010 0.010 0.390 0.640 53.020 145.620
KOBX (Juwita)
23 1.420 0.850 (2.290) 98.400 1.800 0.017 0.052 0.673 2.059 142.857 0.012
MPMX
24 (Melinda) 1.470 1.223 26.664 13.502 0.114 0.030 0.089 0.525 1.106 10.899 0.001
 2017

Rasio Likuiditas Rasio Aktivitas Rasio Profitabilitas Rasio Laverage Rasio Nilai Pasar
Rasio Rasio Rasio Rasio
NO. Kode Saham Rasio Rasio Aktivitas Profitabiltas Utang Utang
Aktivitas Dengan
ROA ROE Terhadap Terhadap
Harga Nilai
Lancar Cepat Persediaan
Piutang Penjualan Aset Ekuitas Laba Buku

TRIL (Felda)
1 491.530 473.940 0.780 0.170 0.350 0.026 0.027 0.050 0.052 35.710 102.930
MDRN (Tiara)
2 0.206 0.176 1.998 1.915 0.420 (0.047) (0.096) 1.492 (3.031) (6.173) (80.106)
TURI (Ishmah)
3 1.450 0.630 9.210 23.770 0.110 0.090 0.150 0.410 0.690 0.250 0.630
CLPI (Hani F)
4 2.155 1.487 (4.223) 2.604 1.894 0.045 0.070 0.360 0.564 6.217 1.479
INTD (Ipih)
5 14.560 7.251 2.806 6.967 0.226 0.330 0.045 0.345 0.256 34.246 556.047
MICE (Firda)
6 1.950 1.200 (1.720) 3.350 1.000 0.030 0.050 0.310 0.450 1.800 13.932,9
TIRA (Nida)
7 1.426 0.746 2.066 4.914 0.340 (0.002) (0.002) 0.949 1.134 66.667 2.738
JKON (Siti)
8 1.298 1.100 11.398 2.876 0.167 0.055 0.103 0.460 0.860 1.226 0.158
DSSA (Ghina B)
9 1.798 1.662 3.999 2.156 0.391 0.017 0.033 0.492 0.970 6.250 1.947
WICO (Fauzi)
10 4.060 3.480 (18.450) 9.720 1.900 0.050 0.080 0.280 0.390 29.980 218.830
SDPC (Tegar)
11 1.160 0.670 4.450 4.880 0.085 0.016 10.230 4.130 6.550 18.210
SQMI (Givan) - -
12 10.313 7.469 - (0.355) (0.390) 0.098 0.089 - -
LTLS (Shella)
13 0.950 0.520 4.500 5.700 18.000 0.040 0.110 0.660 1.970 4.700 1.360
FISH (Riska)
14 1.32 0.94 (3.45) 3.30 1.95 0.01 0.03 0.66 1.944 11.10 0.21
UNTR (Ryana) 4.664 0.249 0.509 1.038
15 1.141 0.862 3.749 0.099 0.202 9.169 15.295
 AKRA (GhinaZ)
16 1.398 0.888 5.355 5.178 0.066 0.080 0.161 0.502 1.009 23.988 2.473
AIMS
17 (Handyan) 6.770 6.770 - - - 0.036 0.044 0.182 0.222 19.240 65.160
OKAS (Chilfia)
18 0.607 0.414 6.416 5.323 0.144 (0.037) (0.498) 0.926 12.513 (55.67) 7.875
HEXA (Chindi)
19 - 1.070 2.560 4.720 0.200 0.080 0.150 0.070 0.470 3.703 6.470
BMSR (Dinda)
20 1.650 1.650 (3.057) 9.149 0.059 (0.001) 0.038 0.753 3.045 35.491 127.517
GREN (Afifah)
21 1.220 0.720 (3.700) 12.540 0.130 0.080 1.840 0.960 22.020 (0.470) 65.150
KONI (Desi)
22 3.250 1.510 14.790 26.720 0.040 0.020 0.020 0.140 0.170 25.840 149.540
KOBX (Juwita)
23 1.142 0.568 1.894 40.081 1.802 0.027 0.097 0.713 2.494 76.923 0.014
MPMX
24 (Melinda) 2.128 1.903 23.153 18.190 0.072 0.004 0.422 0.266 0.362 1.039 0.002
 RUMUS ANALISIS LAPORAN KEUANGAN

A. RASIO LIKUIDITAS (Referensi : Buku Brigham & Houston)

1. Rasio Lancar = Aset Lancar

Utang Lancar

2. Rasio Cepat = Aset Lancar – Persediaan

Utang Lancar

B. RASIO AKTIVITAS (Referensi : Buku Horne, James)

1. Aktivitas Persediaan = HPP

Persediaan

2. Aktivitas Piutang = Penjualan

Piutang

C. RASIO PROFITABILITAS (Referensi : Buku Brigham & Houston)

1. Profitabilitas dalam = Penjualan Neto – HPP

Penjualan Penjualan Neto

2. Prifitabilitas dalam = Laba Neto Setelah Pajak

Investasi/ROA Total Aset

3. ROE = Laba Tahun Berjalan

Total Ekuitas
D. RASIO LAVERAGE (Referensi : Buku Horne, James)

1. Rasio Utang Terhadap = Total Utang

Aset Total Aset

2. Rasio Utang Terhadap = Total Utang

Ekuitas Total Ekuitas

E. RASIO NILAI PASAR (Referensi : Buku Brigham & Houston)

1. Rasio Harga/Laba = Harga Per Saham

Laba Per Saham

2. Rasio Harga/Nilai Buku = Ekuitas

Jumlah Saham Yang Beredar

 DAFTAR PUSTAKA

1. IPIH: https://inter-delta.co.id/page/annual-report

2. DESI: https://www.wapo.co.id/statis-9-laporantahunan.html

3. Melinda: http://www.mpmgroup.co.id/en/investor-relation/annual-report

4. Ishmah : https://www.tunasgroup.com/hubungan-investor/laporan-tahunan/

5. Chilfia : http://ancorair.com/in/laporan%20tahunan.php

6. Felda : https://www.google.co.id/search?q=annual+report+triwira+intanlestari+tbk%2C+pt&client

7.handiyan : https://cdn.indonesia-investments.com/bedrijfsprofiel/2635/Akbar-Indo-Makmur-Stimec-Annual-
Report-2016-Company-Profile-Indonesia-Investments.pdf

8. Tegar: https://www.idx.co.id/StaticData/NewsAndAnnouncement/ANNOUNCEMENTSTOCK/

9. Firda: https://www.mic.co.id/en/annual-reports/index

10. Siti : http://jayakonstruksi.com/Guest/financial_statement/0

12.Chindi : https://www.hexindo-tbk.co.id/id/company/investor-relations/annual-reports/

13. Nida: https://www.idx.co.id/perusahaan-tercatat/laporan-keuangan-dan-tahunan/

14. Ghina B: https://emiten.kontan.co.id/perusahaan/175/Dian-Swastatika-Sentosa-Tbk

15. Afifah: http://en.intracopenta.com/investor-relations/

16. Fauzi: https://wicaksana.co.id/investor-relations/annual-report/?lang=id

17. Ghina Z: https://www.idx.co.id

18. Dinda: https://www.idx.co.id/BMSRPDF

19. Tiara: https://www.idx.co.id

20. Ryana: https://www.idx.co.id

21. Riska: https://www.fish.wa.gov.au/Aboat-Us/Publications/Pages/Annual-Report

22. Juwita: https://www.microsoft.com/en-us/annualreport/ar2018/annualreport

23. Givan: https://www.idx.co.id

24. Hani: https://www.idx.co.id