NAMA : IQBAL REZA PRATAMA

NIM : 30401900422
MAKUL : LAB KEUANGAN DAN ANGGARAN (UTS)
KELAS : SMCZO

1.
(Million
Summary of Financial Statement Rupiah)
20A1 20A2 20A3
Total Assets 19.692.403 21.956.911 22.560.884
Current Assets 6.398.850 7.077.773 5.462.486
of which
Cash and cash equivalents 3.633.524 3.619.538 1.665.551
Trade receivables 1.115.432 598.606 1.089.229
Inventories 916.956 1.480.541 1.478.050
Non-Current Assets 13.293.553 14.879.137 17.098.397
of which
Fixed Assets-Net 13.167.391 14.321.555 15.709.602
Other Assets 115.274 142.431 160.744
Liabilities 4.588.961 5.914.086 5.914.617
CurrentLiabilities 1.421.450 1.621.522 1.601.981
of which

Trade payables 372.409 763.083 764.503

Taxes payable 444.299 58.824 45.004
Accrued expenses 387.233 326.502 305.707
Current maturities of long-term n.a 340.050 348.004
debt
Non-Current Liabilities 3.167.511 4.292.565 4.312.636
Shareholders' Equity 15.103.441 16.042.824 16.646.267
Paid-up capital 1.226.489 1.236.993 1.319.114
Additional paid-up capital 2.497.340 2.518.728 2.685.939
Retained earnings 11.379.612 12.287.104 12.641.214
Net Sales 11.475.420 11.267.489 9.354.052
Cost of Goods Sold 5.864.335 6.607.271 7.742.015
Gross Profit 5.611.085 4.660.217 1.612.037
Operating Expenses 249.087 262.800 121.968
Operating Profit 5.361.999 4.397.418 1.490.070
Other Income (Expenses) (137.571) (295.762) (606.009)
Profit (loss) before Taxes 5.224.427 4.101.656 884.060
Comprehensive Profit (loss) 3.932.331 3.026.563 606.860
Per Share Data (Rp)

Earnings per Share 481,00 367,00 12,00

Equity per Share 1.847,00 1.945,00 315,00
Dividend per Share 125,00 79,00 25,00
Closing Price 4.875,00 3.200,00 2.350,00
 Financial Ratios 20A1 20A2 20A3

PER (x) 10,14 8,72 195,83

PBV (x) 2,64 1,65 7,30
Dividend Payout (%) 26,03 21,53 213,02
Dividend Yield (%) 3% 2% 1%
Current Ratio (x) 4,50 4,36 3,41
Debt to Equity (x) 0,30 0,37 0,36
Leverage Ratio (x) 0,23 0,27 0,26
Gross Profit Margin (x) 0,49 0,41 0,17
Operating Profit Margin (x) 0,47 0,39 0,16
Net Profit Margin (x) 0,34 0,27 0,06
Inventory Turnover (x) 6,40 4,46 5,24
Total Assets Turnover (x) 0,58 0,51 0,41
ROI (%) 19,97% 13,78% 2,69%
ROE (%) 26,04% 18,87% 3,65%
2. Receivable Collection Budget untuk bulan Januari sampai dengan Desember 20A3

Tabel Rincian Penjualan Setiap Bulan PT VALE INDONESIA Tbk.

Ket: Penjualan dilakukan di awal bulan

Prosentase Jumlah
Bulan Penjualan
penjualan Penjualan
Januari 7% 654.783,64
February 10% 935.405,20
Maret 9% 841.864,68
April 8% 748.324,16
Mei 11% 1.028.945,72
Juni 7,5% 701.553,9
Juli 8% 748.324,16
Agustus 7% 654.783,64
September 7,5% 701.553,90
Oktober 8% 748.324,16
Nopember 9% 841.864,68
Desember 8% 748.324,16
9.354.052,00
 Tabel Budget Pengumpulan Piutang Januari – Desember 20A3

Jmlh
Penjualan Januari Febr Maret April Mei Juni Juli Agt Sept Okt Nop Des
Penjualan

Januari 654.784 256.675 229.174 163.696

February 935.405 366.679 327.392 233.851

Maret 841.865 330.011 294.653 210.466

April 748.324 293.343 261.913 187.081

Mei 1.028.946 403.347 360.131 257.236

Juni 701.554 275.009 245.544 175.388

Juli 748.324 293.343 261.913 187.081

Agustus 654.784 256.675 229.174 163.696

September 701.554 275.009 245.544 175.388

Oktober 748.324 293.343 261.913 187.081

Nopember 841.865 330.011 294.653

Desember 748.324 293.343

Jumlah piutang yang
terkumpul tiap bulan 9.354.052 256.675 595.853 821.099 821.847 875.726 822.221 796.123 693.977 691.264 702.583 767.313 775.077