RUGI LABA
LATIH-1
LATIH-2
LATIH-3
LATIH-4
LATIH-5
LATIH-6
NRC
EKUITAS
Modal Saham Biasa 10,000,000 15,000,000
Laba ditahan 38,180,000 17,129,000
Total Ekuitas 48,180,000 32,129,000
Total Pasiva 91,750,000 101,990,000
Page 3
RL
Page 4
RL
Page 5
RL
Page 6
ANALISA PEMBANDINGAN - NERACA PT. MAJU TERUS
31 Desember 2006 dan 2007
Naik/Turun Naik/Tuun
Uraian 31-12-2006 31-12-2007
(Rp) (%)
AKTIVA LANCAR
Kas dan Bank 10,000,000 1,500,000 (8,500,000) (85.00)
Piutang Dagang (Neto) 15,000,000 20,000,000 5,000,000 33.33
Piutang Wesel 1,030,000 5,000,000 3,970,000 385.44
Persediaan Barang Dagangan 31,710,000 29,880,000 (1,830,000) (5.77)
Jumlah Aktiva Lancar 57,740,000 56,380,000 (1,360,000) (2.36)
AKTIVA TETAP BERSIH 34,010,000 45,610,000 11,600,000 34.11
Total Aktiva 91,750,000 101,990,000 10,240,000 11.16
PASIVA
KEWAJIBAN LANCAR
Hutang Dagang 41,070,000 67,161,000 26,091,000 63.53
Jumlah Kewajiban Lancar 41,070,000 67,161,000 26,091,000 63.53
KEWAJIBAN JANGKA PANJANG 2,500,000 2,700,000 200,000 8.00
Total Kewajiban 43,570,000 69,861,000 26,291,000 60.34
EKUITAS
Modal Saham Biasa 10,000,000 15,000,000 5,000,000 50.00
Laba ditahan 38,180,000 17,129,000 (21,051,000) (55.14)
Total Ekuitas 48,180,000 32,129,000 (16,051,000) (33.31)
Total Pasiva 91,750,000 101,990,000 10,240,000 11.16
KEMBALI
KEMBALI
KE LEMBAR
KE LEMBAR
KERJA
KERJA
DA PIL
DA PIL
Page 9
LATIH-1
Page 10
KASUS-2
Laba Sebelum Bunga dan Pajak (EBIT) 19,750,000 24,770,000 5,020,000 25.42
Page 11
KASUS-2
U TERUS
RJA
Page 12
ANALISA COMMON SIZE NERACA - PT. MAJU TERUS
Common Size
Uraian 31-12-2006 31-12-2007
2006
AKTIVA LANCAR
Kas dan Bank 10,000,000 1,500,000 10.90
Piutang Dagang (Neto) 15,000,000 20,000,000 16.35
Piutang Wesel 1,030,000 5,000,000 1.12
Persediaan Barang Dagangan 31,710,000 29,880,000 34.56
Jumlah Aktiva Lancar 57,740,000 56,380,000 62.93
AKTIVA TETAP BERSIH 34,010,000 45,610,000 37.07
Total Aktiva 91,750,000 101,990,000 100.00
PASIVA
KEWAJIBAN LANCAR
Hutang Dagang 41,070,000 67,161,000 44.76
Jumlah Kewajiban Lancar 41,070,000 67,161,000 44.76
KEWAJIBAN JANGKA PANJANG 2,500,000 2,700,000 2.72
Total Kewajiban 43,570,000 69,861,000 47.49
EKUITAS
Modal Saham Biasa 10,000,000 15,000,000 10.90
Laba ditahan 38,180,000 17,129,000 41.61
Total Ekuitas 48,180,000 32,129,000 52.51
Total Pasiva 91,750,000 101,990,000 100.00
Common Size
2007
1.47
19.61
4.90
29.30
55.28
44.72
100.00
65.85
65.85
2.65
68.50
14.71
16.79
31.50
100.00
LATIH-2
Page 15
LATIH-2
RJA
Page 16
ANALISA COMMON SIZE RUGI LABA - PT. JAPFA COMFEED INDONESIA TBK
Common Size
Uraian 2019 2020
2019
Penjualan dan pendapatan usaha 8,564,732 9,079,512 100.00
Beban pokok penjualan dan
pendapatan
(7,140,726) (7,486,800) (83.37)
Comman Size
2020
100.00
(82.46)
17.54
3.10
(6.99)
0.03
(2.09)
1.36
(0.50)
30.00
(1.11)
4.03
35.15
ANALISA TREND NERACA - PT. MAJU TERUS
EKUITAS
Modal Saham Biasa 10,000,000 15,000,000 5,000,000 Kenaikan
Laba ditahan 38,180,000 17,129,000 (21,051,000) Penurunan
Total Ekuitas 48,180,000 32,129,000 (16,051,000) Penurunan
Total Pasiva 91,750,000 101,990,000 10,240,000 Kenaikan
100 15 (70)
100 133 167
100 485 871
100 94 88
100 98 95
100 134 168
100 111 122
Page 21
LATIH-3
Page 22
ANALISA TREND - RUGI LABA PT. MAJU TERUS
Naik/Turun
Uraian 2006 2007
(Rp)
AR KERJA
ANALISA TREND - RUGI LABA PT. JAPFA COMFEEED INDONESIA
Naik/Turun
Uraian 2020 2019
(Rp)
100 106.42 88
85.99
100 133
100 133.34 50
AR KERJA
LATIH-5
Commond Size
Uraian 3/31/2019 3/31/2020
2019
AKTIVA LANCAR
Kas dan Setara Kas 937,947 2,225,797 2.56
Inverstasi Jangka Pendek 1,162 1,336 0.00
Piutang Usaha Pihak Ketiga 1,851,323 1,878,534 5.06
Piutang Usaha Pihak Berelasi 116,720 137,659 0.32
Piutang Lainnya Pihak Ketiga 71,779 74,647 0.20
Persediaan Hewan Ternak Lancar 2,888,475 2,781,962 7.89
Persediaan Lancar Lainnya 5,940,206 6,249,326 16.22
Biaya Dibayar Dimuka Lancar 43,030 109,393 0.12
Uang Muka Lancar Lainnya 312,788 299,451 0.85
Pajak Dibayar Dimuka Lancar 28,480 44,031 0.08
Total Aktiva Lancar 12,191,910 13,802,136 33.29
AKTIVA TETAP BERSIH 24,427,375 27,648,193 66.71
Total Aktiva 36,619,285 41,450,329 100.00
PASIVA
KEWAJIBAN LANCAR
Liabilitas Jangka Pendek 6,598,086 7,152,895 18.57
Jumlah Kewajiban Lancar 6,598,086 7,152,895 18.57
KEWAJIBAN JANGKA PANJANG 6,703,045 8,510,234 18.87
Total Kewajiban 13,301,131 15,663,129 37.45
EKUITAS
Modal Saham Biasa 1,879,461 1,879,461 5.29
Laba ditahan 20,340,931 19,005,720 57.26
Total Ekuitas 22,220,392 20,885,181 62.55
Total Pasiva 35,521,523 36,548,310 100.00
Page 27
LATIH-5
A TBK
Command Size
2020
5.37
0.00
4.53
0.33
0.18
6.71
15.08
0.26
0.72
0.11
33.30
66.70
100.00
19.57
19.57
23.28
42.86
5.14
52.00
57.14
100.00
Page 28
ANALISA COMMON SIZE RUGI LABA - PT. MAJU TERUS
Common Size
Uraian 2006 2007
2006
Comman Size
2007
100.00
0.03
99.97
81.19
18.78
4.71
14.08
0.17
13.91
4.17
9.74