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Kertas kerja 1-1

1. Perhitungan ROI 2013

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

Perhitungan ROI 2014

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

2. Perhitungan Margin 2013

Laba Operasi
Margin = X 100% = ............................
Penjualan

Margin = X 100% = ............................

Perhitungan Turn Over Ratio 2013

Penjualan
TR = = ............................kali
Rerata Aktiva Operasi

TR = = ............................ kali
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Perhitungan Margin 2014

Laba Operasi
Margin = X 100% = ............................
Penjualan

Margin = X 100% = ............................

Perhitungan Turn Over 2014

Penjualan
TR = = ............................kali
Rerata Aktiva Operasi

TR = = ............................ kali

3. Penjelasan :

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Kertas kerja 1-2

1. Perhitungan ROI Proyek I:

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

Perhitungan ROI Proyek II

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

2. Perhitungan ROI Divisi:

a. Tidak ada Investasi

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

b. Investasi pada Proyek I:

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

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c. Investasi pada Proyek II

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

d. Investasi Pada Proyek I dan II

Laba Operasi
ROI = X 100% = ............................
Rerata Aktiva Operasi

ROI = X 100% = ............................

3. Penjelasan :

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4. Tambahan laba (rugi) karena keputusan pada butir 3adalah berupa rugi karena peluang
untuk memperoleh return sebesar 14% (Proyek I) dan 13% (Proyek II) tidak diambil,
sehingga danaya digunakan oleh Central Management untuk melakukan investasi dengan
tingkat pengembalian sebesar 11%:

Rugi dari Proyek I = (............% - ..........%) x ........................ = Rp .........................

Rugi dari Proyek II = (............% - ..........%) x ........................ = Rp .........................

Jumlah Rp .........................

5. Penjelasan :

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