PT.

ABC
NERACA PEMBANDING 31 DESEMBER 2018, 2019
31 Desember Naik/Turun % tase
Ratio
2018 2019 Rp % 2018 2019
a b c d e f f
b-a c/a*100 b/a*100 Masing2 pos/total aktiv
AKTIVA
Aktiva Lancar
Kas 545,500 919,700 374,200 69% 169% 10% 14%
Piutang Dagang 1,324,200 1,612,800 288,600 22% 122% 24% 25%
Piutang Wesel 500,000 250,000 -250,000 -50% 50% 9% 4%
Persediaan 951,200 1,056,500 105,300 11% 111% 17% 16%
Persekot Biaya 46,000 37,000 -9,000 -20% 80% 1% 1%
Jumlah Aktiva Lancar 3,366,900 3,876,000 509,100 32% 532% 61% 60%

Aktiva Tetap
Tanah 200,000 200,000 0 0% 100% 4% 3%
Gedung 1,600,000 2,000,000 400,000 25% 125% 29% 31%
Cadangan Peny. Gedung (225,500) (261,000) -35,500 16% 116% -4% -4%
Alat-Alat kantor 700,000 850,000 150,000 21% 121% 13% 13%
Cadangan Peny. Alat Ktr (153,000) (201,000) -48,000 31% 131% -3% -3%
Jumlah Aktiva Tetap 2,121,500 2,588,000 466,500 94% 594% 39% 40%
Jumlah Aktiva 5,488,400 6,464,000 975,600 125% 1125% 100% 100%

Hutang Modal
Hutang Lancar
Hutang Dagang 655,000 552,200 -102,800 -16% 84% 38% 35%
Hutang Wesel 150,000 125,000 -25,000 -17% 83% 9% 8%
Hutang Gaji 312,000 443,500 131,500 42% 142% 18% 28%
Jumlah Hutang Lancar 1,117,000 1,120,700 3,700 10% 310% 65% 71%

Hutang Jangka Panjang

Hutang Obligasi 3% 2009 600,000 450,000 -150,000 -25% 75% 35% 29%
Jumlah hutang 1,717,000 1,570,700 -146,300 -15% 385% 100% 100%
Modal
Modal saham biasa 2,000,000 2,600,000 600,000 30% 130% 53% 53%
Laba yang ditahan 1,771,400 2,293,300 521,900 29% 129% 47% 47%
Jumlah Modal 3,771,400 4,893,300 1,121,900 59% 259% 100% 100%
Jumlah Hutang + Modal 5,488,400 6,464,000 975,600 44% 644% 200% 200%
 PT. ABC
LAPORAN RUGI LABA PERBANDINGAN
Periode yang berakhir 31 DESEMBER 2018, 2019

31 Desember Naik/Turun
Ratio
2018 2019 Rp %
a b c d e
(b-a) ( c/a)*100 ( b/a)*100

Penjualan Brutto 7,439,200 9,703,000 2,263,800 30% 130%

Return Penjualan 136,100 94,000 -42,100 -31% 69%
Penjualan Netto 7,303,100 9,609,000 2,221,700 61% 199%
Harga Pokok Penjualan
Persediaan Awal 904,600 951,200 46,600 5% 105%
Pembelian Netto 4,792,900 6,029,000 1,236,100 26% 126%
5,697,500 6,980,200 1,282,700 31% 231%
Persediaan Akhir 951,200 1,056,500 105,300 11% 111%
Harga Pokok Penjualan 4,746,300 5,923,700 1,177,400 20% 120%
Laba Kotor 2,556,800 3,685,300 1,044,300 41% 80%
Biaya Penjualan :
Advertensi 182,500 294,700 112,200 61% 161%
Gaji Salesman 456,000 682,300 226,300 50% 150%
Sewa Kantor Penjualan 72,000 90,000 18,000 25% 125%
Biaya Kantor Penjualan 98,450 174,100 75,650 77% 177%
Gaji dan lainya 44,550 85,100 40,550 91% 191%
853,500 1,326,200 472,700 304% 804%
Biaya Administrasi & Umum
Gaji Kantor 626,000 873,000 247,000 39% 139%
Telephone dan Penerangan 72,500 106,000 33,500 46% 146%
Biaya Umum Kantor 140,300 184,700 44,400 32% 132%
Kerugian Piutang 25,000 12,000 -13,000 -52% 48%
863,800 1,175,700 311,900 65% 465%
Jumlah Biaya Operasi 1,717,300 2,501,900 784,600 369% 1269%

Laba Bersih Operasional 839,500 1,183,400 343,900 41% 141%

Biaya lain-lain(bunga) 53,000 28,000 -25,000 -47% 53%
Laba Bersih Sebelum Pajak 786,500 1,155,400 368,900 88% 88%
Deviden
400,000 633,500 233,500 58% 158%
 CARA MENCARI PERUBAHAN MODAL KERJA

SUMBER DANA :
LABA BERSIH SEBELUM PAJAK Rp 368,900.00
PENYUSUTAN -Rp 83,500
PENJUALAN SAHAM Rp 600,000
Rp 885,400.00
PENGGUNAAN DATA :
PEMBELIAN ALAT KANTOR Rp 150,000
PEMBELIAN GEDUNG Rp 400,000
MEMBAYAR HUTANG OBLIGASI -Rp 150,000
MEMBAYAR DEVIDEN Rp 233,500
Rp 633,500
KENAIKAN MODAL KERJA Rp 251,900.00