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PT.

Kawasan Industri Jababeka 2019

Rasio Likuiditas

1. Rasio Lancar
Rasio Lancar = Aktiva Lancar/Hutang Lancar x 100%
= 8.540.885.742.465/1.395.923.707.329 x 100%
= 6,12

2. Rasio Cepat
Rasio Cepat = Kas + Efek + Piutang/Hutang Lancar x 100%
=

3. Rasio Kas
Rasio Kas = Kas + Efek/Hutang Lancar
=

Rasio Profitabitilas

1. Gross Profit Margin


Gross Profit Margin = Penjualan Neto – HPP/ Penjualan Netto x 100%
=

2. Operating Income Ratio


Operating Income Ratio = Penjualan Netto – HPP – EBIT/Penjualan Netto x 100%
=

3. Net Profit Margin


Net Profit Margin = Laba Bersih Setelah Pajak (EAT)/Penjualan Netto x 100%
=

4. Earning Power of Total Investment


Earning Power of Total Investment = Laba Sebelum Pajak + Bunga/Jumlah Aktiva x 100%
=

5. ROI
ROI = EAT/Jumlah Aktiva x 100%
=

6. ROE
ROE = EAT/Jumlah Ekuitas x 100%

7. Return On Net Worth


Return On Net Worth = EAT/Jumlah Modal Sendiri x 100%

Rasio Solvabilitas

1. Debt of Equity Ratio (DER) = Total Hutang/Ekuitas


Rasio Aktivitas

1. Perputaran Piutang
Perputaran Piutang = Penjualan/Piutang Rata-Rata x 100%
=

2. Perputaran Persediaan = Penjualan/Persediaan x 100%


=

3. Perputaran Aktiva Tetap = Penjualan/Aktiva Tetap x 100%


=

4. Perputaran Aktiva Total = Penjualan/Total Aktiva x 100%


=

5. Perputaran Rerata Tagihan = Piutang x 365/Penjualan x 100%


=

6. Perputaran Modal Kerja = Penjualan/(aktiva lancar – hutang lancar) x 100%

PT. Kawasan Industri Jababeka 2020

Rasio Likuiditas

1. Rasio Lancar
Rasio Lancar = Aktiva Lancar/Hutang Lancar x 100%
= 8.540.885.742.465/1.395.923.707.329 x 100%
= 6,12

2. Rasio Cepat
Rasio Cepat = Kas + Efek + Piutang/Hutang Lancar x 100%
=

3. Rasio Kas
Rasio Kas = Kas + Efek/Hutang Lancar
=

Rasio Profitabitilas

1. Gross Profit Margin


Gross Profit Margin = Penjualan Neto – HPP/ Penjualan Netto x 100%
=

2. Operating Income Ratio


Operating Income Ratio = Penjualan Netto – HPP – EBIT/Penjualan Netto x 100%
=
3. Net Profit Margin
Net Profit Margin = Laba Bersih Setelah Pajak (EAT)/Penjualan Netto x 100%
=

4. Earning Power of Total Investment


Earning Power of Total Investment = Laba Sebelum Pajak + Bunga/Jumlah Aktiva x 100%
=

5. ROI
ROI = EAT/Jumlah Aktiva x 100%
=

6. ROE
ROE = EAT/Jumlah Ekuitas x 100%

7. Return On Net Worth


Return On Net Worth = EAT/Jumlah Modal Sendiri x 100%

Rasio Solvabilitas

1. Debt of Equity Ratio (DER) = Total Hutang/Ekuitas

Rasio Aktivitas

1. Perputaran Piutang
Perputaran Piutang = Penjualan/Piutang Rata-Rata x 100%
=

2. Perputaran Persediaan = Penjualan/Persediaan x 100%


=

3. Perputaran Aktiva Tetap = Penjualan/Aktiva Tetap x 100%


=

4. Perputaran Aktiva Total = Penjualan/Total Aktiva x 100%


=

5. Perputaran Rerata Tagihan = Piutang x 365/Penjualan x 100%


=

6. Perputaran Modal Kerja = Penjualan/(aktiva lancar – hutang lancar) x 100%

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