JAWAB
1. RASIO LIKUIDITAS
Total Aktiva Lancar
a. Rasio Lancar =
Total Utang Lancar
500. 000
= 250 .000
=2x
Rata-rata Industri = 4,2 x
Total Utang
b. Debt to Equity Ratio =
Modal Pemegang Saham
750 . 000
=
1. 000 . 000
= 75%
Rata-rata Industri = 90%
3. RASIO AKTIVITAS
Penjualan Bersih
a. Inventory Turn Over =
Persediaan
4.000 .000
=
200.000
= 20 x
Rata-rata Industri =7x
Persediaan
b. Days of Inventory = HPP
365 Hari
200.000
= 2.500 .000
365 Hari
200.000
=
6.849,3
= 29,2 atau 29 Hari
Rata-rata Industri = 19 hari
Penjualan Bersih
c. Net working Capital Turnover =
Modal Kerja Bersih
4.000 .000
=
250.000
= 16 x
Rata-rata Industri =6x
Penjualan
d. Asset Turn Over =
Total Asset
4.000 .000
=
2.000 .000
=2x
Rata-rata Industri = 5 x
Penjualan
e. Fixed Asset Turn Over =
Asset tetap
4.000 .000
=
1.500 .000
= 2,6 x
Rata-rata Industri =5x
Piutang Dagang
f. Average Collection Period = Penjuala n setahuh
365 hari
50.000
= 4.000.000
365 hari
50.000
= 10.958,9
= 4,56 atau 5 hari
Rata-rata Industri = 25 hari
4. RASIO PROFITABILITAS
= 8,96%
Rata-rata Industri = 5%