Diketahui :

Rentabilitas Ekonomi = 30%

EBIT Margin = 10%
EBIT = Rp3.000.000
Equity to Asset Ratio = 50%
Equity to Fixed Asset Ratio = 100%
Inventory Turn Over = 10kali
Cash Turn Over = 20kali
Current Ratio = 200%
Gross Profit Margin = 10%
Ditanya :
Jumlah Kas, Piutang, Persediaan, Aktiva Tetap, Utang Lancar, Utang Jangka Panjang, Modal
Sendiri, Penjualan, Harga Pokok Penjualan

Jawaban :
Rentabilitas Ekonomi = EBIT : Total Asset
30% = Rp3.000.000 : Total Asset
Total Asset = Rp3.000.000 : 30%
Total Asset = Rp10.000.000

Equity to Asset Ratio = Equity : Total Asset

50% = Equity : Rp10.000.000
Equity = Rp10.000.000 x 50%
Equity = Rp5.000.000 JAWABAN G.

Equity to Fixed Asset Ratio = Equity : Fixed Asset

100% = Rp5.000.000 : Fixed Asset
Fixed Asset = Rp5.000.000 : 100%
Fixed Asset = Rp5.000.000 JAWABAN D.

EBIT Margin = EBIT : Penjualan

10% = Rp3.000.000 : Penjualan
Penjualan = Rp3.000.000 : 10%
Penjualan = Rp30.000.000 JAWABAN H.

Cash Turn Over = Penjualan : Rata-Rata Kas

20x = Rp30.000.000 : Rata-Rata Kas
Rata-Rata Kas = Rp30.000.000 : 20
Rata-Rata Kas = Rp1.500.000
Kas = Rp1.500.000 : 2
Kas = Rp750.000 JAWABAN A.

Gross Profit Margin = Laba Kotor : Penjualan

10% = Laba Kotor : Rp30.000.000
Laba Kotor = Rp30.000.000 x 10%
Laba Kotor = Rp3.000.000
Laba Kotor = Penjualan - Harga Pokok Penjualan
Rp3.000.000 = Rp30.000.000 – Harga Pokok Penjualan
Harga Pokok Penjualan = Rp30.000.000 – Rp3.000.000
Harga Pokok Penjualan = Rp27.000.000 JAWABAN I.

Inventory Turn Over = Harga Pokok Penjualan : Rata-Rata Persediaan

10x = Rp27.000.000 : Rata-Rata Persediaan
Rata-Rata Persediaan = Rp27.000.000 : 10
Rata-Rata Persediaan = Rp2.700.000
Persediaan = Rp2.700.000 : 2
Persediaan = Rp1.350.000 JAWABAN C.

Current Asset = Kas + Piutang + Persediaan

Rp5.000.000 = Rp750.000 + Piutang + Rp1.350.000
Rp5.000.000 = Rp2.100.000 + Piutang
Piutang = Rp5.000.000 – Rp2.100.000
Piutang = Rp2.900.000 JAWABAN B.

Total Asset = Current Asset + Fixed Asset

Rp10.000.000 = Current Asset + Rp5.000.000
Current Asset = Rp10.000.000 – Rp5.000.000
Current Asset = Rp5.000.000

Current Ratio = Current Asset : Current Liabilities

200% = Rp5.000.000 : Current Liabilities
Current Liabilities = Rp5.000.000 : 200%
Current Liabilities = Rp2.500.000 JAWABAN E.

Utang Jangka Panjang = Total Aktiva – Kewajiban Lancar – Ekuitas

= Rp10.000.000 – Rp2.500.000 – Rp5.000.000
= Rp2.500.000 JAWABAN F.