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Daftar Isi

TINJAUAN MATA KULIAH ........................................................... ix

MODUL 1: RUANG LINGKUP ANALISIS LAPORAN 1.1

KEUANGAN
Kegiatan Belajar 1:
Laporan Keuangan ............................................................................. 1.3
Latihan …………………………………………............................... 1.11
Rangkuman ………………………………….................................... 1.12
Tes Formatif 1 ……………………………..…….............................. 1.12

Kegiatan Belajar 2:
Analisis Laporan Keuangan ............................................................... 1.16
Latihan …………………………………………............................... 1.29
Rangkuman ………………………………….................................... 1.30
Tes Formatif 2 ……………………………..…….............................. 1.31

KUNCI JAWABAN TES FORMATIF.............................................. 1.34

MODUL 2: ANALISIS AKUNTANSI 2.1

Kegiatan Belajar 1:
Analisis Akuntansi ............................................................................. 2.3
Latihan …………………………………………............................... 2.13
Rangkuman ………………………………….................................... 2.14
Tes Formatif 1 ……………………………..…….............................. 2.15

Kegiatan Belajar 2:
Implementasi Analisis Akuntansi ....................................................... 2.18
Latihan …………………………………………............................... 2.37
Rangkuman ………………………………….................................... 2.37
Tes Formatif 2 ……………………………..…….............................. 2.38

KUNCI JAWABAN TES FORMATIF.............................................. 2.41

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MODUL 3: ANALISIS KEGIATAN INVESTASI 3.1

Kegiatan Belajar 1:
Komponen-komponen Investasi Perusahaan ..................................... 3.3
Latihan …………………………………………............................... 3.15
Rangkuman ………………………………….................................... 3.17
Tes Formatif 1 ……………………………..…….............................. 3.17

Kegiatan Belajar 2:
Analisis Kegiatan Investasi dengan Menggunakan Rasio Keuangan 3.21
Latihan …………………………………………............................... 3.35
Rangkuman ………………………………….................................... 3.36
Tes Formatif 2 ……………………………..…….............................. 3.36

KUNCI JAWABAN TES FORMATIF.............................................. 3.40

MODUL 4: ANALISIS KEGIATAN PENDANAAN 4.1

Kegiatan Belajar 1:
Analisis Kegiatan Pendanaan – Komponen-komponen Pendanaan
Perusahaan .......................................................................................... 4.3
Latihan …………………………………………............................... 4.18
Rangkuman ………………………………….................................... 4.19
Tes Formatif 1 ……………………………..…….............................. 4.20

Kegiatan Belajar 2:
Analisis Kegiatan Pendanaan Menggunakan Rasio Keuangan ......... 4.23
Latihan …………………………………………............................... 4.38
Rangkuman ………………………………….................................... 4.39
Tes Formatif 2 ……………………………..…….............................. 4.39

KUNCI JAWABAN TES FORMATIF.............................................. 4.43

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MODUL 5: ANALISIS KEGIATAN OPERASI 5.1

Kegiatan Belajar 1:
Komponen-komponen Kegiatan Operasi Perusahaan ....................... 5.3
Latihan …………………………………………............................... 5.15
Rangkuman ………………………………….................................... 5.16
Tes Formatif 1 ……………………………..…….............................. 5.17

Kegiatan Belajar 2:
Analisis Kegiatan Operasi Menggunakan Analisis Common Size,
dan Index Number .............................................................................. 5.20
Latihan …………………………………………............................... 5.34
Rangkuman ………………………………….................................... 5.34
Tes Formatif 2 ……………………………..…….............................. 5.34

Kegiatan Belajar 3:
Analisis DuPont ................................................................................. 5.37
Latihan …………………………………………............................... 5.40
Rangkuman ………………………………….................................... 5.40
Tes Formatif 3 ……………………………..…….............................. 5.41

KUNCI JAWABAN TES FORMATIF.............................................. 5.43

MODUL 6: ANALISIS ARUS KAS 6.1

Kegiatan Belajar 1:
Relevansi Informasi Arus Kas dan Perbedaannya dengan Informasi
yang Berbasis Akrual ......................................................................... 6.3
Latihan …………………………………………............................... 6.8
Rangkuman ………………………………….................................... 6.9
Tes Formatif 1 ……………………………..…….............................. 6.9

Kegiatan Belajar 2:
Analisis Laporan Keuangan dengan menggunakan Laporan Arus
Kas ...................................................................................................... 6.12
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Latihan …………………………………………............................... 6.28

Rangkuman ………………………………….................................... 6.28
Tes Formatif 2 ……………………………..…….............................. 6.29

KUNCI JAWABAN TES FORMATIF.............................................. 6.33

MODUL 7: PERAMALAN DAN PENILAIAN 7.1

Kegiatan Belajar 1:
Peramalan ........................................................................................... 7.3
Latihan …………………………………………............................... 7.17
Rangkuman ………………………………….................................... 7.18
Tes Formatif 1 ……………………………..…….............................. 7.19

Kegiatan Belajar 2:
Penilaian ............................................................................................. 7.22
Latihan …………………………………………............................... 7.25
Rangkuman ………………………………….................................... 7.25
Tes Formatif 2 ……………………………..…….............................. 7.26

KUNCI JAWABAN TES FORMATIF.............................................. 7.28

MODUL 8: ANALISIS KEPUTUSAN PEMBERIAN KREDIT

DAN METODE ALTMAN Z-SCORE 8.1
Kegiatan Belajar 1:
Analisis Likuiditas .............................................................................. 8.3
Latihan …………………………………………............................... 8.17
Rangkuman ………………………………….................................... 8.18
Tes Formatif 1 ……………………………..…….............................. 8.18

Kegiatan Belajar 2:
Solvabilitas ......................................................................................... 8.21
Latihan …………………………………………............................... 8.25
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Rangkuman ………………………………….................................... 8.25

Tes Formatif 2 ……………………………..…….............................. 8.26

Kegiatan Belajar 3:
Keputusan Pemberian Kredit .............................................................. 8.29
Latihan …………………………………………............................... 8.33
Rangkuman ………………………………….................................... 8.34
Tes Formatif 3 ……………………………..…….............................. 8.34

Kegiatan Belajar 4:
Altman Z Score .................................................................................. 8.37
Latihan …………………………………………............................... 8.40
Rangkuman ………………………………….................................... 8.41
Tes Formatif 4 ……………………………..…….............................. 8.41

KUNCI JAWABAN TES FORMATIF.............................................. 8.44

MODUL 9: ANALISIS ALTERNATIF: ECONOMIC VALUE 9.1

ADDED (EVA) & BALANCED SCORE CARD (BSC)
Kegiatan Belajar 1:
Analisis Economic Value Added (EVA) ........................................... 9.3
Latihan …………………………………………............................... 9.18
Rangkuman ………………………………….................................... 9.18
Tes Formatif 1 ……………………………..…….............................. 9.19

Kegiatan Belajar 2:
Balanced Score Card (BSC) .............................................................. 9.22
Latihan …………………………………………............................... 9.31
Rangkuman ………………………………….................................... 9.32
Tes Formatif 2 ……………………………..…….............................. 9.33
KUNCI JAWABAN TES FORMATIF.............................................. 9.37
DAFTAR PUSTAKA......................................................................... 9.38