NAMA : HERMAWATI

NIM : D1A 119049

KELAS B APOTEKER UNIVERSITAS MEGAREZKY MAKASSAR

PT. KIMIA FARMA TBK (perseroan)

Tahun 2009

1. Curren Ratio = Aktiva lancar / Utang lancar

= 1.109.165.138374 / 600.516.666.156

= 1,847

Ket : Jadi rasio lancar PT. Kima Farma TBK adalah 1,847, semakin tinggi rasio

lancarnya semakin likuid perusahaanya, nilai baik > 1

2. Quick Ratio = ( Aktiva lancar – Persediaan ) / Utang lancar

= (1.109.165.138.374 – 6.763.963.605) / 600.516.666.156

= 1.102.401.174.769 / 600.516.666.156

= 1,835

3. Cash Ratio = ( Cash + Bank ) / Utang Lancar

= (95.952.330.237) / 600.516.666.156

= 0,159

4. Total asset turnover ratio = Sales / (Average Total Assets)

= 1.917.849.795.391/ { ( 1.612.448.752.231 +1.642.253.680.770) /2 }

= 1.917.849.795.391 / 1.627.351.216.500

= 1,178

5. Debt to equty ratio = ( Total utang / modal )

 = 652.877.591.962 / 959.571.160.269

= 0,680

Ket : Jadi Rasio hutang terhadap Ekuitas atau debt to equity ratio PT. Kimia Farma. TBK

( persero ) perlaporan keuangan kuartal 2 tanggal 28 oktober 2010 adalah sebesar 0,680 kali

- Total utang = Jumlah utang lancar + Jumlah utang jangka panjang

= 652.877.591.962

- Modal = Total aktiva – Total hutang

= 1.612.448.752.231 – 652.877.591.962

= 959.571.160.269

6. Debt to Ratio = ( Total utang / Total asset )

= (652.877.591.962 / 1.612.448.752.231)

= 0,404

7. ROI = (total penjualan - Investasi) Investasi x 100 %

= (1.917.849.795.391- 959.571.160.269)959.571.160.269 x 100 %

= (958.278.635.122 / 959.571.160.269) x 100 %

= 0,998 x 100 %

= 0.998 %

8. ROA = ( Laba bersih sesudah pajak / total asset ) x 100 %

= (26.762.936.684 / 1.612.448.752.231 ) x 100 %

= 0,016 x 100 %

= 0,016 %
Ket : dengan demikian, maka rasio retun on asset perusahaan PT. Kimia Farma, TBK

(persero) adalah sebesar 0,016 %, semakin besar rasio retun on asset (ROA) suatu

perusahaan, maka semakin baik

9. TOR = Harga pokok penjualan / Nilai persediaan rata – rata

= 1.917.849.795.391 / 520.771.622.340

= 3,682