Nama : Helmi Setiawan

NIM : 66190041
Kelas : MJ.5B
MatKul : Analisis Laporan Keuangan

Tugas Analisis Laporan Keuangan

Hitunglah Likuiditas, Solvabilitas, Rentabilitas, dan Aktivitas sebuah laporan keuangan perusahaan minimal
menggunakan 2 ratio.
Laporan keuangan Pt.Sumber Alfaria Trijaya.TBK 2020.
1. Likuiditas :
a. current ratio : (Aktiva lancar : Utang lancar) X 100%
= (13.558.536 : 15.326.139) X 100% = 0.88%
b. quick ratio : [(Aktiva lancar- Persediaan) / utang lancar] X 100%
= {(13.558.536 – 7.640.169) / 15.326.139} X 100% = 0,38 %

2. Solvabilitas
a. Debt Ratio : (Total utang : total aktiva) X 100%
= (18.334.415 : 25.970.743) X 100% = 0,70%
b. Debt to Equity ratio : (Total utang : modal) X 100%
= (18.334.415 : 7.636.328) X 100% = 2,4%

3. Rentabilitas
a. gross Profit Margin : {(penjualan bersih – HPP): penjualan bersih) X 100%
= (15.412.434 : 75.826.880) X 100% = 0,20%
b. net profit margin : (Laba bersih setelah pajak : penjualan bersih) X 100%
= (1.088.477 : 75.826.880) X 100% = 0,01%

4. Aktivitas
a. perputaran piutang : penjualan bersih : rata rata piutang dagang
= (75.826.880 : 1.897.282) = 39,9
b. perputaran aktiva tetap : penjualan bersih : total aktiva
= (75.826.880 : 25.970.743) = 2,91
.

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ASET ASSETS

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 3.877.560 2,5,31,32,33 3.898.050 Cash and cash equivalents
Deposito berjangka - 2,5,32,33 11.100 Time deposits
Piutang Accounts receivable
Usaha - neto 2,3,6, Trade - net
Pihak berelasi 1.145 26,32,33 1.439 Related parties
Pihak ketiga 1.748.141 1.484.497 Third parties
Lain-lain 32,33 Others
Pihak berelasi 23 2,26 273 Related parties
Pihak ketiga 147.993 251.039 Third parties
Persediaan - neto 7.640.169 2,3,7,21,24 7.577.090 Inventories - net
Pajak pertambahan nilai
dibayar di muka - neto 29.118 72.697 Prepaid value added tax - net
Bagian lancar biaya sewa 2,3,8,10b
dibayar di muka - 22,23,28b 1.349.540 Current portion of prepaid rent
Aset lancar lainnya 114.387 137.092 Other current assets

Total Aset Lancar 13.558.536 14.782.817 Total Current Assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Investasi 320.869 2,9,31,33 182.677 Investments
Aset pajak tangguhan - neto 161.075 2,3,14 243.020 Deferred tax assets - net
2,3,10a,16
Aset tetap - neto 6.091.336 22,23,24,26 5.453.229 Fixed assets - net
2,3,8,10b
Aset hak guna - neto 5.292.750 22,23,26,28b - Right of use assets - net
Uang muka pembelian Advances for purchase
aset tetap 77.377 26.435 of fixed assets
Biaya sewa dibayar di
muka - setelah dikurangi 2,3,8,10b Prepaid rent - net of
bagian lancar - 22,23,28b 2.830.721 current portion
Beban ditangguhkan - neto 415.065 2,3 359.557 Deferred charges - net
Aset tidak lancar lainnya 53.735 33 113.857 Other non-current assets

Total Aset Tidak Lancar 12.412.207 9.209.496 Total Non-Current Assets

TOTAL ASET 25.970.743 23.992.313 TOTAL ASSETS

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LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang bank jangka pendek 809.000 11,32,33 561.000 Short-term bank loans
Utang 2,12 Accounts payable
Usaha Trade
Pihak berelasi 77.870 26,32,33 77.273 Related parties
Pihak ketiga 8.782.724 7.814.497 Third parties
Lain-lain 26 Others
Pihak berelasi 1.985 32,33 3.496 Related parties
Pihak ketiga 2.513.778 1.586.527 Third parties
Utang pajak 167.670 2,3,14 83.062 Taxes payable
Liabilitas imbalan kerja Short-term employee
jangka pendek 142.374 3,32,33 127.778 benefits liability
Beban akrual 543.931 2,13,32,33 538.379 Accrued expenses
Bagian liabilitas jangka panjang
yang jatuh tempo dalam Current portion of
waktu satu tahun: long-term liabilities:
2,3
Liabilitas sewa 579.992 10,16,32,33 1.030 Lease liabilities
Utang pembiayaan konsumen 197 32,33 349 Consumer financing payables
Utang bank 516.449 15,32,33 642.106 Bank loans
Utang obligasi - neto 999.629 2,17,32,33 1.399.072 Bonds payable - net
Liabilitas kontrak 109.287 2,28a,28c 251.548 Contract liabilities
Liabilitas lainnya 81.253 2,18 81.484 Other liability

Total Liabilitas Jangka Pendek 15.326.139 13.167.601 Total Current Liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Liabilitas jangka panjang -
setelah dikurangi
bagian yang jatuh tempo Long-term liabilities - net of
dalam waktu satu tahun: current portion:
2,3
Liabilitas sewa 330.823 10,16,32,33 772 Lease liabilities
Utang pembiayaan konsumen 234 32,33 145 Consumer financing payables
Utang bank 724.494 15,32,33 707.168 Bank loans
Utang obligasi - neto - 2,17,32,33 998.553 Bonds payable - net
Liabilitas kontrak 54.873 2,28a,28c 54.671 Contract liabilities
Pinjaman 722.380 2,18,32,33 647.048 Borrowings
Liabilitas lainnya 168.987 2,18 253.480 Other liability
Liabilitas imbalan kerja karyawan 1.006.485 2,3,27 1.278.568 Liabilities for employee benefits

Total Liabilitas Jangka Panjang 3.008.276 3.940.405 Total Non-Current Liabilities

Total Liabilitas 18.334.415 17.108.006 Total Liabilities

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LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

(lanjutan) (continued)

EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to Owners
kepada Pemilik Entitas Induk of the Parent Company
Modal saham - nilai nominal Share capital - Rp10 par value
Rp10 per saham (Rupiah penuh) per share (full amount)
Modal dasar - 120.000.000.000 Authorized - 120,000,000,000
saham shares
Modal saham ditempatkan Issued and
dan disetor penuh - fully paid share capital -
41.524.501.700 saham 415.245 19 415.245 41,524,501,700 shares
Tambahan modal disetor - neto 2.479.828 2 2.479.828 Additional paid-in capital - net
Selisih transaksi dengan pihak Differences in value of transactions
nonpengendali (394.248) 2 (391.834) of non-controlling interests
Penghasilan komprehensif lainnya Other comprehensive income
Foreign exchange differences
Selisih kurs atas penjabaran from translation of the
laporan keuangan - neto 714 2 2.709 financial statements - net
Pengukuran kembali Remeasurement
atas liabilitas on liabilities for employee
imbalan kerja - neto 485.480 2 11.396 benefits - net
Saldo laba Retained earnings
Telah ditentukan penggunaannya 12.000 19 11.000 Appropriated
Belum ditentukan penggunaannya 4.423.085 4.168.600 Unappropriated

Sub-total 7.422.104 6.696.944 Sub-total

Kepentingan nonpengendali 214.224 2 187.363 Non-controlling interests

Total Ekuitas 7.636.328 6.884.307 Total Equity

TOTAL LIABILITAS DAN TOTAL LIABILITIES AND

EKUITAS 25.970.743 23.992.313 EQUITY

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PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND

KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
For the Year Ended
Untuk Tahun yang Berakhir pada Tanggal December 31, 2020
31 Desember 2020
(Expressed in Millions of Rupiah,
(Disajikan dalam Jutaan Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)

Tahun yang berakhir pada tanggal 31 Desember/

Year ended December 31

Catatan/
2020 Notes 2019

2,3,20
PENDAPATAN NETO 75.826.880 26,28a,28c 72.944.988 NET REVENUE
2,7
BEBAN POKOK PENDAPATAN (60.414.446) 10,21,26 (58.403.354) COST OF REVENUE

LABA BRUTO 15.412.434 14.541.634 GROSS PROFIT

Beban penjualan dan 2,8,10 Selling and distribution

distribusi (13.137.747) 22,26,27,28b (12.241.700) expenses
2,8,10 General and administrative
Beban umum dan administrasi (1.510.878) 23,26,27,28b (1.391.899) expenses
Pendapatan lainnya 987.534 2,7,10a,24a,26 1.123.758 Other income
Beban lainnya (62.926) 1c,2,7,10a,24 (241.391) Other expenses

LABA USAHA 1.688.417 1.790.402 INCOME FROM OPERATIONS

Pendapatan keuangan 118.254 25a 66.253 Finance income

2,11
Biaya keuangan (381.680) 15,16,17,25b (397.856) Finance cost
Selisih amortisasi penghasilan Difference amortization of deferred
ditangguhkan dengan biaya revenue with finance
keuangan dari pinjaman 9.392 18 17.190 cost from borrowings
Bagian atas rugi entitas asosiasi (45.416) 2,9 (22.091) Share in loss of associates

LABA SEBELUM PAJAK FINAL INCOME BEFORE FINAL TAX

DAN PAJAK PENGHASILAN BADAN 1.388.967 1.453.898 AND CORPORATE INCOME TAX

Beban pajak final (36.501) (39.761) Final tax expense

LABA SEBELUM PAJAK INCOME BEFORE

PENGHASILAN BADAN 1.352.466 1.414.137 CORPORATE INCOME TAX

Beban pajak penghasilan - neto (263.989) 2,3,14 (275.249) Income tax expense - net

LABA TAHUN BERJALAN 1.088.477 1.138.888 INCOME FOR THE YEAR

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