Jawaban Tugas pertemuan 2

1. Current Ratio = Aktiva : Kewajiban Lancar

 Rasio Lancar tahun 2010 = 22.908.293 : 8.481.933 = 2,70
 Rasio Lancar tahun 2011 = 30.381.754 : 13.534.319 = 2,24
 Rasio Lancar tahun 2012 = 29.954.021 : 13.802.317 = 2,17

2. Quick Ratio = Aktiva Lancar – Persediaan : Kewajiban Lancar

 Rasio Cepat tahun 2010 = 22.908.293 – 20.174.168 : 8.481.933 = 0,32
 Rasio Cepat tahun 2011 = 30.381.754 – 28.020.017 : 13.534.319 = 0,17
 Rasio Cepat tahun 2012 = 29.954.021 – 26.649.777 : 13.802.317 = 0,24

3. Cash Ratio = (Kas + Setara Kas) : Hutang Lancar

 Cash ratio tahun 2010 = 1.249.249 : 8.481.933 = 0,15
 Cash Ratio tahun 2011 = 1.094.895 : 13.534.319 = 0,08
 Cash ratio tahun 2012 = 1.285.799 : 13.802.317 = 0,09

4. Rata rata Periode tagih (RPT) = (hari/tahun) : perputaran piutang (ARTO)

Rumus ARTO = Penjualan/Piutang
 ARTO 2010 = 37.691.997 : 903.739 = 41,71
RPT 2010 = 360/41,71 = 8,63 hari
 ARTO 2011 = 41.884.352 : 923.522 = 45,35
RPT 2011 = 360/45,35 = 7,94 hari
 ARTO 2012 = 49.028.696 : 1.382.539 = 35,46
RPT 2012 = 360/35,46 = 10,15 hari

5. Rata rata umur persediaan (RUP) = (Hari/Tahun)/INTO

Rumus INTO = HPP/Persediaan
 INTO 2010 = 28.826.410 : 20.174.168 = 1,43
RUP 2010 = 360/1,43 = 251,95 hari
 INTO 2011 = 31.754.984 : 28.020.017 = 1,13
RUP 2011 = 360/1,13 = 317,66
 INTO 2012 = 39.843.974 : 26.649.777 = 1,49
RUP 2012 = 360/1,49 = 240,79

6. Rata rata periode bayar (RPB) = (Hari/Tahun)/APTO

Rumus APTO = Pembelian Kredit(HPP)/Hutang Dagang
 APTO 2010 = 28.826.410 : 375.048 = 76,86
RPB 2010 = 360/76,86 = 4,68
 APTO 2011 = 31.754.984 : 1.515.811 = 20,95
RPB 2011 = 360/20,95 = 17,18
 APTO 2012 = 39.843.974 : 87,06
RPB 2012 = 360/87,06 = 4,13

7. Siklus Konveksi Kas = Siklus Operasi (RUP + RPT) – Rata rata periode bayar
 SKK 2010 = 251,95 + 8,63 – 4,68 = 255,9
  SKK 2011 = 317,66 + 7,94 – 17,18 = 317,66
 SKK 2012 = 240,79 + 10,15 – 4,13 = 246,81

8. Perputaran modal kerja = 360 / Siklus operasi

Siklus Operasi = Rata rata umur persediaan (RUP) + Rata rata Periode tagih (RPT)
 Siklus operasi 2010 = 251,95 + 8,63 = 260,58
Perputaran modal kerja 2010 = 360/260,58 = 1,38
 Siklus operasi 2011 = 317,66 + 7,94 = 325,6
Perputaran modal kerja 2011 = 360/325,6 = 1,10
 Siklus operasi 2012 = 240,79 + 10,15 = 250,94
Perputaran modal kerja 2012 = 360/250,94 = 1,43