Nim : 190302718
Kelas : MPIE-3A
Manajemen Keuangan
a. NPV
- Trial & Error
PT Bella
PT Bella
- NPV Positif
PT Bella
Karena IRR proyek lebih kecil dari pada biaya investasinya (19,099% < 20%)
maka proyek tersebut dinilai tidak layak / ditolak untuk dijalankan.
TUGAS 2 PERTEMUAN 10 DAN 11
1. Rasio likuiditas
A) Current Ratio
- (2016) = Current Ratio = Aktiva Lancar / Hutang lancar (total utang
jangka pendek) X 100%
= 360.000.000/108.000.000 X 100%
= 333,3 %
- (2017) = Current Ratio = Aktiva Lancar / Hutang lancar X 100%
= 387.000.000/216.0000.000 X 100%
= 179,17%
B) Quick Ratio
- (2016) = Quick Ratio = Aktiva Lancar-persediaan/Hutang lancar X 100%
= 360.000.000-190.800.000/108.000.000 X 100%
= 156,67%
- (2017) = Quick Ratio = Aktiva Lancar-persediaan/Hutang lancar X 100%
= 387.000.000-198.000.000/216.000.000 X 100%
= 87,5%
2. Rasio aktivitas
A) Inventory Turn Over = HPP / Rata-rata persediaan
= 1.360.000.000 / (190.800.000 + 198.000.000)/2
= 1.360.000.000/194.400.000
= 6,99 kali
B) Average Inventory = persediaan awal + persediaan akhir
2
=190.800.000 + 198.000.000
2
=194.400.000
C) Avarage Collection Period
Receivable turnover = 360 / penjualan bersih / rata-rata piutang
=360/2.592.000.000 (135.000.000+153.000.000) /2
= 360 / 2.592.000.000 / 144.000.000
=360/ 18 = 20
3. Rasio leverage
A) Debt Ratio
- (2016) = Debt Ratio = Total Hutang/Total Aktiva X 100%
= 468.000.000/765.000.000 X 100%
= 61,18%
- (2017) = Debt Ratio = Total Hutang/Total Aktiva X 100%
= 486.000.000/855.000.000 x 100%
= 56,84%
B) Debt to Equity Ratio
-(2016) = Debt to Equity ratio = Total Hutang/Modal x 100 %
= 468.000.000/297.000.000 x 100%
= 157,58%
-(2017) = Debt to Equity ratio = Total Hutang/Modal x 100%
= 486.000.000/369.000.000 x 100%
= 131,70%
4. Rasio profitabilitas
A) Gross Profit Margin
5. ROA
Market book = Market price per share of common stock /Book Value per share of
comment stock
Nilai buku per lembar saham : Rp 369.000.000/1.000.000 = Rp 369
M/B = Rp 2.800/ Rp 369 = Rp 7,59
TUGAS 3 PERTEMUAN 12 DAN 13
Titik Impas
BEP (dalam unit)
Penjualan = biaya
150.000Q = 90.000Q + 60.000.000
60.000Q = 60.000.000
Q = 60.000.000 /60.000
= 1.000 UNIT
Di nyatakan dalam jumlahan
1000 x 150.000 = 150.000.000
BEP = Biaya Tetap : Margin Kontribusi per unit
= 60.000.000 : 60.000
= 1.000 UNIT
BEP = Biaya Tetap : Rasio Margin Kontribusi
= 60.000.000 : 40%
= 150.000.000