ANALISIS LAPORAN KEUANGAN PT.

ACE HARDWARE INDONESIA Tbk

1. Rasio Aktivitas

a. Perputaran Piutang
2018 Penjualan = Rp 7,239,754,268,263
= 197.58
Piutang = Rp 36,642,626,059

2017 Penjualan = Rp 5,938,576,225,065

= 66.10
Piutang = Rp 89,837,145,428

b. Perputaran Persediaan
2018 Penjualan = Rp 7,239,754,268,263
= 2.87
Persediaan = Rp 2,519,908,461,853

2017 Penjualan = Rp 5,938,576,225,065

= 3.21
Persediaan = Rp 1,849,188,643,329

c. Perputaran Modal Kerja

2018 Penjualan = Rp 7,239,754,268,263
= 12.57
Modal Kerja = Rp 575,935,806,481

2017 Penjualan = Rp 5,938,576,225,065

= 10.98
Modal Kerja = Rp 540,647,496,948

d. Perputaran Total Aktiva

2018 Penjualan = Rp 7,239,754,268,263
= 1.40
Total Aktiva = Rp 5,162,506,373,327

2017 Penjualan = Rp 5,938,576,225,065

= 1.34
Total Aktiva = Rp 4,429,745,548,331

e. Perputaran Aktiva Tetap

2018 Penjualan = Rp 7,239,754,268,263
= 16.31
Total Aktiva Tetap = Rp 443,895,142,416

2017 Penjualan = Rp 5,938,576,225,065

= 16.53
Total Aktiva Tetap = Rp 359,229,296,682
2. Rasio Solvabilitas

a. Rasio Utang Terhadap Ekuitas

2018 Total Utang = Rp 889,918,386,855
x 100% = 0.21
Ekuitas = Rp 4,272,587,986,472

2017 Total Utang = Rp 855,578,706,881

x 100% = 0.19
Ekuitas = Rp 4,429,745,548,331

b. Rasio Utang
2018 Total Utang = Rp 889,918,386,855
x 100% = 0.17
Total Aset = Rp 5,162,506,373,327

2017 Total Utang = Rp 855,578,706,881

x 100% = 0.19
Total Aset = Rp 4,429,745,548,331
3. Rasio Provitabilitas

a. Margin Laba Kotor

2018 Laba Kotor = Rp 3,292,779,289,180
= 0.45
Penjualan = Rp 7,239,754,268,263

2017 Laba Kotor = Rp 2,724,207,284,480

= 0.46
Penjualan = Rp 5,938,576,225,065

b. Margin Laba Bersih

2018 Laba Bersih = Rp 1,017,857,182,480
= 0.14
Penjualan = Rp 7,239,754,268,263

2017 Laba Bersih = Rp 738,832,469,705

= 0.12
Penjualan = Rp 5,938,576,225,065

c. ROI
2018 Laba Bersih = Rp 1,017,857,182,480
= 0.20
Total Aktiva = Rp 5,162,506,373,327

2017 Laba Bersih = Rp 738,832,469,705

= 0.17
Total Aktiva = Rp 4,429,745,548,331
 ANALISIS LAPORAN KEUANGAN PT. CAMPINA ICE CREAM INDUSTRY, Tbk.

1. Rasio Aktivitas

a. Perputaran Piutang
2018 Penjualan = Rp 961,136,629,003
= 4.91
Piutang = Rp 195,648,635,556

2017 Penjualan = Rp 944,837,322,446

= 5.49
Piutang = Rp 172,001,749,653

b. Perputaran Persediaan
2018 Penjualan = Rp 961,136,629,003
= 5.76
Persediaan = Rp 166,906,099,156

2017 Penjualan = Rp 944,837,322,446

= 6.23
Persediaan = Rp 151,777,634,348

c. Perputaran Modal Kerja

2018 Penjualan = Rp 961,136,629,003
= 1.21
Modal Kerja = Rp 793,666,146,680

2017 Penjualan = Rp 944,837,322,446

= 1.19
Modal Kerja = Rp 793,666,146,680

d. Perputaran Total Aktiva

2018 Penjualan = Rp 961,136,629,003
= 0.96
Total Aktiva = Rp 1,004,275,813,783

2017 Penjualan = Rp 944,837,322,446

= 0.78
Total Aktiva = Rp 1,211,184,522,659

e. Perputaran Aktiva Tetap

2018 Penjualan = Rp 961,136,629,003
= 0.96
Total Aktiva Tetap = Rp 1,004,275,813,783

2017 Penjualan = Rp 944,837,322,446

= 0.77
Total Aktiva Tetap = Rp 1,221,184,522,659
2. Rasio Solvabilitas

a. Rasio Utang Terhadap Ekuitas

2018 Total Utang = Rp 118,853,215,128
x 100% = 0.13
Ekuitas = Rp 885,422,598,655

2017 Total Utang = Rp 373,272,941,443

x 100% = 0.45
Ekuitas = Rp 837,911,581,216

b. Rasio Utang
2018 Total Utang = Rp 118,853,215,128
x 100% = 0.12
Total Aset = Rp 1,004,275,813,783

2017 Total Utang = Rp 373,272,941,443

x 100% = 0.31
Total Aset = Rp 1,221,184,522,659
3. Rasio Provitabilitas

a. Margin Laba Kotor

2018 Laba Kotor = Rp 580,639,860,535
= 0.60
Penjualan = Rp 961,136,629,003

2017 Laba Kotor = Rp 581,669,746,812

= 0.62
Penjualan = Rp 944,837,322,446

b. Margin Laba Bersih

2018 Laba Bersih = Rp 61,947,295,689
= 0.06
Penjualan = Rp 961,136,629,003

2017 Laba Bersih = Rp 43,421,734,614

= 0.05
Penjualan = Rp 944,837,322,446

c. ROI
2018 Laba Bersih = Rp 61,947,295,689
= 0.06
Total Aktiva = Rp 1,004,275,813,783

2017 Laba Bersih = Rp 43,421,734,614

= 0.04
Total Aktiva = Rp 1,211,184,522,659
 ANALISIS LAPORAN KEUANGAN PT. BFI FINANCE INDONESIA, Tbk.

1. Rasio Aktivitas

a. Perputaran Piutang
2018 Penjualan = USD 5,018,243
= 0.29
Piutang = USD 17,280,563

2017 Penjualan = USD 4,042,317

= 0.27
Piutang = USD 15,174,725

b. Perputaran Modal Kerja

2018 Penjualan = USD 5,018,243
= 12.57
Modal Kerja = USD 399,178

2017 Penjualan = USD 4,042,317

= 10.13
Modal Kerja = USD 399,178

c. Perputaran Total Aktiva

2018 Penjualan = USD 5,018,243
= 0.28
Total Aktiva = USD 18,167,693

2017 Penjualan = USD 4,042,317

= 0.26
Total Aktiva = USD 15,424,534

d. Perputaran Aktiva Tetap

2018 Penjualan = USD 5,018,243
= 9.47
Total Aktiva Tetap = USD 530,145

2017 Penjualan = USD 4,042,317

= 8.84
Total Aktiva Tetap = USD 457,376
2. Rasio Solvabilitas

a. Rasio Utang Terhadap Ekuitas

2018 Total Utang = USD 12,642,516
x 100% = 31.67
Ekuitas = USD 399,178

2017 Total Utang = USD 11,237,528

x 100% = 28.15
Ekuitas = USD 399,178

b. Rasio Utang
2018 Total Utang = USD 12,642,516
x 100% = 0.70
Total Aset = USD 18,167,693

2017 Total Utang = USD 11,237,528

x 100% = 0.73
Total Aset = USD 15,424,534
3. Rasio Provitabilitas

a. Margin Laba Kotor

2018 Laba Kotor = USD 1,840,099
= 0.37
Penjualan = USD 5,018,243

2017 Laba Kotor = USD 1,487,786

= 0.37
Penjualan = USD 4,042,317

b. Margin Laba Bersih

2018 Laba Bersih = USD 1,467,794
= 0.29
Penjualan = USD 5,018,243

2017 Laba Bersih = USD 1,187,510

= 0.29
Penjualan = USD 4,042,317

c. ROI
2018 Laba Bersih = USD 1,467,794
= 0.08
Total Aktiva = USD 18,167,693

2017 Laba Bersih = USD 1,187,510

= 0.08
Total Aktiva = USD 15,424,534
 ANALISIS LAPORAN KEUANGAN PT. MAJAPAHIT INTI CORPORA Tbk

1. Rasio Aktivitas

a. Perputaran Piutang
2018 Penjualan = Rp 319,106,290,160
= 6.61
Piutang = Rp 48,281,766,303

2017 Penjualan = Rp 140,739,483,067

= 9.23
Piutang = Rp 15,249,914,500

b. Perputaran Modal Kerja

2018 Penjualan = Rp 319,106,290,160
= 4.43
Modal Kerja = Rp 72,000,000,000

2017 Penjualan = Rp 140,739,483,067

= 1.95
Modal Kerja = Rp 72,000,000,000

c. Perputaran Total Aktiva

2018 Penjualan = Rp 319,106,290,160
= 1.16
Total Aktiva = Rp 275,005,973,281

2017 Penjualan = Rp 140,739,483,067

= 1.22
Total Aktiva = Rp 115,244,595,498

d. Perputaran Aktiva Tetap

2018 Penjualan = Rp 319,106,290,160
= 14.09
Total Aktiva Tetap = Rp 22,651,171,419

2017 Penjualan = Rp 140,739,483,067

= 5.41
Total Aktiva Tetap = Rp 26,005,652,617
2. Rasio Solvabilitas

a. Rasio Utang Terhadap Ekuitas

2018 Total Utang = Rp 165,200,682,053
x 100% = 1.50
Ekuitas = Rp 109,805,291,234

2017 Total Utang = Rp 32,284,403,032

x 100% = 0.39
Ekuitas = Rp 82,960,192,466

b. Rasio Utang
2018 Total Utang = Rp 165,200,682,053
x 100% = 0.60
Total Aset = Rp 275,005,973,281

2017 Total Utang = Rp 32,284,403,032

x 100% = 0.28
Total Aset = Rp 115,244,595,498
3. Rasio Provitabilitas

a. Margin Laba Kotor

2018 Laba Kotor = Rp 35,781,546,542
= 0.11
Penjualan = Rp 319,106,290,160

2017 Laba Kotor = Rp 23,852,206,480

= 0.17
Penjualan = Rp 140,739,483,067

b. Margin Laba Bersih

2018 Laba Bersih = Rp 26,482,339,033
= 0.08
Penjualan = Rp 319,106,290,160

2017 Laba Bersih = Rp 14,754,356,376

= 0.10
Penjualan = Rp 140,739,483,067

c. ROI
2018 Laba Bersih = Rp 26,482,339,033
= 0.10
Total Aktiva = Rp 275,005,973,281

2017 Laba Bersih = Rp 14,754,356,376

= 0.13
Total Aktiva = Rp 115,244,595,498
 ANALISIS LAPORAN KEUANGAN PT. AKBAR INDO MAKMUR STIMEC Tbk

1. Rasio Aktivitas

a. Perputaran Piutang
2018 Penjualan = Rp -
= 0.00
Piutang = Rp 17,479,500,000

2017 Penjualan = Rp 26,177,767,650

= 1.74
Piutang = Rp 15,007,500,000

b Perputaran Modal Kerja

2018 Penjualan = Rp -
= 0.00
Modal Kerja = Rp 15,265,565,685

2017 Penjualan = Rp 26,177,767,650

= 1.71
Modal Kerja = Rp 15,265,565,685

c Perputaran Total Aktiva

2018 Penjualan = Rp -
= 0.00
Total Aktiva = Rp 17,533,206,467

2017 Penjualan = Rp 26,177,767,650

= 1.73
Total Aktiva = Rp 15,100,638,538

d Perputaran Aktiva Tetap

2018 Penjualan = Rp -
= 0.00
Total Aktiva Tetap = Rp 350,784,760

2017 Penjualan = Rp 26,177,767,650

= 74.63
Total Aktiva Tetap = Rp 350,784,760
2. Rasio Solvabilitas

a. Rasio Utang Terhadap Ekuitas

2018 Total Utang = Rp 3,197,409,626
x 100% = 0.22
Ekuitas = Rp 14,335,796,841

2017 Total Utang = Rp 127,732,121

x 100% = 0.01
Ekuitas = Rp 14,972,906,417

b. Rasio Utang
2018 Total Utang = Rp 3,197,409,626
x 100% = 0.18
Total Aset = Rp 17,533,206,467

2017 Total Utang = Rp 127,732,121

x 100% = 0.01
Total Aset = Rp 15,100,638,538
3. Rasio Provitabilitas

a. Margin Laba Kotor

2018 Laba Kotor = Rp -
= 0
Penjualan = Rp -

2017 Laba Kotor = Rp 140,267,700

= 0.01
Penjualan = Rp 26,177,767,650

b. Margin Laba Bersih

2018 Laba Bersih = -Rp 637,109,576
= 0
Penjualan = Rp -

2017 Laba Bersih = -Rp 1,613,818,119

= -0.06
Penjualan = Rp 26,177,767,650

c. ROI
2018 Laba Bersih = -Rp 637,109,576
= -0.04
Total Aktiva = Rp 17,533,206,467

2017 Laba Bersih = -Rp 1,613,818,119

= -0.11
Total Aktiva = Rp 15,100,638,538