KASUS B

PT MEKAR
TAHUN
REKENING
2007
AKTIVA
KAS 5,000
PIUTANG 150,000
PERSEDIAAN 176,000
JUMLAH AKTIVA LANCAR 331,000
AKTIVA TETAP (BERSIH) 181,000
AKTIVA LAIN-LAIN 11,000

TOTAL AKTIVA 523,000

PASIVA
HUTANG DAGANG 77,000
HUTANG WESEL 43,000
HUTANG LANCAR / LEABILITAS 24,000
JUMLAH HUTANG LANCAR 144,000
HUTANG JANGKA PANJANG 1,100
TOTAL HUTANG 145,100
SAHAM PREFEREM
SAHAM BIASA 27,000
LABA DITAHAN 350,900
TOTAL MODAL SENDIRI 377,900

TOTAL PASIVA 523,000

LAPORAN LABA RUGI

PENJUALAN 882,000
HARGA POKOK PENJUALAN (HPP) 220,050
LABA KOTOR 661,950

BIAYA PENJUALAN 175,000

BIAYA ADM 97,000
TOTAL BIAYA UMUM 272,000

LABA SEBELUM BUNGA DAN PAJAK (EBIT) 389,950

BIAYA BUNGAN (INTEREST) 150
LABA SEBELUM PAJAK (EBT) 389,800
PAJAK (Tax) 30 % 116,940
LABA SETELAH PAJAK (EAT) 272,860

TAHUN
1 RASIO LIKUIDITAS 2007
CR 2.29861111111111
QR 5,000
 RIS 0.015105740181269
WCS 331,000
WAR 331,000
CATA 0.632887189292543
CAL 2
JUMLAH 667,005
2 LEVERAGE RATIO
DA 0.277437858508604
LDR 0.002103250478011
DE 0.383964011643292
LDE 0.002910822969039
TADC 10,869
TIR 2599.66666666667
CAR
JUMLAH 13,469
3 RASIO AKTIVITAS
TAT 1.68642447418738
ART 5.88
ACP 61
ITR 1.25028409090909
FAT 4.87292817679558
ADI 287.934560327198
WCT - 143,997
JUMLAH - 143,634

4 RASIO PROFITABILITAS
OPM 389,950
NPM 0.309365079365079
GPM 882,000
OR 764,050
EP 0.745602294455067
NEP 0.521720841300191
RRO 0.722042868483726
JUMLAH 2,036,002
KASUS B

PT MEKAR
TAHUN
2008 2009 2010

8,500 15,000 25,000

165,000 180,000 204,000
182,000 222,000 239,000
355,500 417,000 468,000
194,000 198,000 217,000
12,000 14,000 15,000

561,500 629,000 700,000

75,000 84,000 105,000

44,000 31,000 35,000
15,000 17,000 36,000
134,000 132,000 176,000
1,200 2,500 4,500
135,200 134,500 180,500

52,000 58,000 61,000

374,300 434,500 454,500
426,300 492,500 515,500

561,500 627,000 696,000

915,000 960,000 995,000

228,750 240,000 248,750
686,250 720,000 746,250

205,000 214,000 236,000

99,000 94,000 128,000
304,000 308,000 364,000

382,250 412,000 382,250

180 220 340
382,070 411,780 381,910
114,621 123,534 114,573
267,449 288,246 267,337

TAHUN
2008 2009 2010
2.65298507462687 3.15909090909091 2.65909090909091
8,500 15,000 25,000
 0.023909985935302 0.035971223021583 0.053418803418804
355,500 417,000 468,000
355,500 417,000 468,000
0.633125556544969 0.662957074721781 0.668571428571429
3 3 3
719,506 849,007 961,006

0.240783615316118 0.213831478537361 0.257857142857143

0.002137132680321 0.003974562798092
0.317147548674642 0.273096446700508
0.002814919071077 0.00507614213198
11,888 13,947
2123.61111111111 1872.72727272727
0.006428571428571
0.350145489815713
0.008729388942774
14,961
1124.26470588235

14012.5073276602 15820.4232513574 16085.7767553643

1.62956366874443 1.52623211446741 1.42142857142857

5.54545454545455 5.33333333333333
65 68
1.25686813186813 1.08108108108108
4.71649484536083 4.84848484848485
286.426229508197 333
- 133,997 - 131,998 -
- 133,633 - 131,584 -
4.87745098039216
74
1.0407949790795
4.5852534562212
345.889447236181
175,998
175,566

382,250 412,000 382,250

0.292293989071038 0.30025625 0.26868040201005
915,000 960,000 995,000
836,750 856,000 976,750
0.680765805877115 0.655007949125596 0.546071428571429
0.476311665182547 0.458260731319555 0.38191
0.627372742200328 0.585271065989848 0.518597478176528
2,134,002 2,228,002 2,354,001