Analisis Common Size

Komponen 2018 2019

2018 2019
Aset
Aset Lancar
Kas Rp 4,500,000 Rp 4,800,000 24% 21%
Surat Berharga Rp 1,000,000 Rp 1,400,000 5% 6%
Piutang Usaha Rp 800,000 Rp 1,000,000 4.32% 4.46%
Persediaan Rp 500,000 Rp 600,000 2.70% 2.68%
Aktiva Lancar Lainnya Rp 1,000,000 Rp 1,200,000 5.41% 5.36%
Total Aset Lancar Rp 7,800,000 Rp 9,000,000 42% 40%

Aset Tetap
Tanah Rp 6,000,000 Rp 6,500,000 32% 29%
Bangunan Rp 3,000,000 Rp 4,000,000 16% 18%
Akumulasi Penyusutan Bangunan Rp (300,000) Rp (200,000) -2% -1%
Mesin Rp 1,000,000 Rp 2,000,000 5% 9%
Akumulasi Penyusutan Mesin Rp (200,000) Rp (100,000) -1% -0.45%
Kendaraan Rp 1,500,000 Rp 1,600,000 8% 7%
Akumulasi Penyusutan Kendaraan Rp (300,000) Rp (400,000) -1.6% -1.8%
Total Aset Tetap Rp 10,700,000 Rp 13,400,000 58% 60%
Total Aset Rp 18,500,000 Rp 22,400,000 100% 100%

Liabilitas
Utang Jangka Pendek
Utang Usaha Rp 3,000,000 Rp 3,600,000 16.0% 16.1%
Utang Bank Rp 1,800,000 Rp 1,900,000 10% 8%
Total Utang Jangka Pendek Rp 4,800,000 Rp 5,500,000 26% 25%
Utang Jangka Panjang
Utang Obligasi Rp 3,000,000 Rp 3,500,000 16.0% 15.63%
Utang Hipotik Rp 3,000,000 Rp 3,400,000 16% 15%
Total Utang Jangka Panjang Rp 6,000,000 Rp 6,900,000 32% 31%
Total Liabilitas Rp 10,800,000 Rp 12,400,000 57% 55%

Ekuitas
Modal Disetor Rp 3,000,000 Rp 4,000,000 16% 18%
Laba Ditahan Rp 5,000,000 Rp 6,000,000 26.6% 26.8%
Total Ekuitas Rp 8,000,000 Rp 10,000,000 43% 45%
Total Liabilitas dan Ekuitas Rp 18,800,000 Rp 22,400,000 100% 100%