Nama : Ratih Wahyuningsih

NIM : 2022SA052
Kelas : SA3A1

PT KIEKA JIRNODHARA
Analisis Common-Size
Neraca
(Dalam ribuan rupiah)

31 Desember % dari sub total

Pos Neraca
2017 2018 2017 2018
Aktiva lancar
Kas & Setara Kas Rp 12,246,000 Rp 16,532,200 9.9% 11.9%
Piutang Dagang Rp 37,696,000 Rp 45,235,300 30.5% 32.5%
Persediaan barang Rp 73,590,000 Rp 77,269,500 59.6% 55.6%
Jml Aktiva Lancar Rp 123,532,000 Rp 139,037,000
Investasi Saham Rp 20,788,000 Rp 24,945,600
Aktiva Tetap
Tanah Rp 16,000,000 Rp 16,480,100 33.7% 32.5%
Gedung Netto Rp 21,528,000 Rp 23,680,800 45.3% 46.7%
Kendaraan Rp 4,000,000 Rp 4,600,100 8.4% 9.1%
Mebelair Rp 6,000,000 Rp 6,000,000 12.6% 11.8%
Jml Aktiva Tetap Rp 47,528,000 Rp 50,761,000
Aktiva Lain-lain Rp 11,642,000 Rp 13,970,400
Total Aktiva Rp 203,490,000 Rp 228,714,000

Pasiva
Hutang Lancar
Hutang Dagang Rp 38,752,000 Rp 44,709,500 78.4% 83.1%
Hutang lain-lain Rp 10,666,000 Rp 9,066,200 21.6% 16.9%
Jml Hutang lancar Rp 49,418,000 Rp 53,775,700
Hutang jangka panjang
Hutang Obligasi Rp 10,952,000 Rp 12,351,100 73.2% 80.5%
Hutang Hipotek Rp 4,000,000 Rp 3,000,000 26.8% 19.5%
Jml Hutang Jk Panjang Rp 14,952,000 Rp 15,351,100
Jml Hutang Rp 64,370,000 Rp 69,126,800
Ekuitas
Modal saham Rp 112,000,000 Rp 128,800,000 80.5% 80.7%
Agio Saham Rp 17,570,000 Rp 19,327,100 12.6% 12.1%
Laba yang ditahan Rp 9,550,000 Rp 11,460,100 6.9% 7.2%
Jml Ekuitas Rp 139,120,000 Rp 159,587,200
Total Pasiva Rp 203,490,000 Rp 228,714,000
 PT KIEKA JIRNODHARA
Analisis Common-Size
Laporan Laba/Rugi
(Dalam ribuan rupiah)

31 Desember % Dari Penjualan Netto

Pos Laba/Rugi
2017 2018 2017
Penjualan Neto Rp207,900,000 Rp238,810,000 100.00%
Harga Pokok Penjualan Rp119,908,000 Rp132,073,800 57.68%
Laba Kotor Rp87,992,000 Rp106,736,200 42.32%
Biaya Operasional Rp68,646,000 Rp72,240,800 33.02%
Laba Operasi Rp19,346,000 Rp34,495,400 9.31%
Pendapatan (Biaya) Lain-lain Rp6,722,000 Rp7,144,200 3.23%
Laba (Rugi) Sebelum Bunga dan Pajak Rp26,068,000 Rp41,639,600 12.54%
Biaya Bunga Rp300,000 Rp264,000 0.14%
Pajak Penghasilan Rp4,092,000 Rp4,939,200 1.97%
Laba (Rugi) setelah Pajak Rp21,676,000 Rp36,436,400 10.43%
A

% dari total 2018 atas 2017

2017 2018 Ratio Trend

6.0% 7.2% 135%

18.5% 19.8% 120%
36.2% 33.8% 105%
60.7% 60.8% 113%
10.2% 10.9% 120%

7.9% 7.2% 103%

10.6% 10.4% 110%
2.0% 2.0% 115%
2.9% 2.6% 100%
23.4% 22.2% 107%
5.7% 6.1% 120%
100.0% 100.0% 112%

19.0% 19.5% 115%

5.2% 4.0% 85%
24.3% 23.5% 109%

5.4% 5.4% 113%

2.0% 1.3% 75%
7.3% 6.7% 103%
31.6% 30.2% 107%

55.0% 56.3% 115%

8.6% 8.5% 110%
4.7% 5.0% 120%
68.4% 69.8% 115%
100.0% 100.0% 112%
% Dari Penjualan Netto 2018 atas 2017
2018 Ratio Trend
100.00% 115%
55.30% 110%
44.70% 121%
30.25% 105%
14.44% 178%
2.99% 106%
17.44% 160%
0.11% 88%
2.07% 121%
15.26% 168%
 PT KEIKA JIRNODHA
Analisis Perbandingan Tim
Neraca
(Dalam ribuan rupiah

31 Desember
Pos-pos Neraca
2017 2018 2019
Aktiva lancar
Kas & Setara Kas Rp12,246,000 Rp16,532,200 Rp19,031,300
Piutang Dagang Rp37,696,000 Rp45,235,300 Rp47,170,000
Persediaan barang Rp73,590,000 Rp77,269,500 Rp77,269,500
Jml Aktiva Lancar Rp123,532,000 Rp139,037,000 Rp143,470,800
Investasi Saham Rp20,788,000 Rp24,945,600 Rp24,995,600
Aktiva Tetap
Tanah Rp16,000,000 Rp16,480,100 Rp24,000,000
Gedung Netto Rp21,528,000 Rp23,680,800 Rp29,062,800
Kendaraan Rp4,000,000 Rp4,600,100 Rp5,400,000
Mebelair Rp6,000,000 Rp6,000,000 Rp6,600,000
Jml Aktiva Tetap Rp47,528,000 Rp50,761,000 Rp65,062,800
Aktiva Lain-lain Rp11,642,000 Rp13,970,400 Rp16,094,700
Total Aktiva Rp203,490,000 Rp228,714,000 Rp249,623,900

Pasiva
Hutang Lancar
Hutang Dagang Rp38,752,000 Rp44,709,500 Rp44,664,800
Hutang lain-lain Rp10,666,000 Rp9,066,200 Rp14,399,100
Jml Hutang lancar Rp49,418,000 Rp53,775,700 Rp59,063,900
Hutang jangka panjang
Hutang Obligasi Rp10,952,000 Rp12,351,100 Rp8,264,000
Hutang Hipotek Rp4,000,000 Rp3,000,000 Rp4,400,000
Jml Hutang Jk Panjang Rp14,952,000 Rp15,351,100 Rp12,664,000
Jml Hutang Rp64,370,000 Rp69,126,800 Rp71,727,900
Ekuitas
Modal saham Rp112,000,000 Rp128,800,000 Rp145,600,000
Agio Saham Rp17,570,000 Rp19,327,100 Rp18,448,500
Laba yang ditahan Rp9,550,000 Rp11,460,100 Rp13,847,500
Jml Ekuitas Rp139,120,000 Rp159,587,200 Rp177,896,000
Total Pasiva Rp203,490,000 Rp228,714,000 Rp249,623,900

PT KEIKA JIRNODHA
Analisis Perbandingan Tim
 Laporan Laba/Rugi
(Dalam ribuan rupiah

31 Desember
Pos Laba/Rugi
2017 2018 2019
Penjualan Neto Rp207,900,000 Rp238,810,000 Rp249,080,000
Harga Pokok Penjualan Rp119,908,000 Rp132,073,800 Rp132,073,800
Laba Kotor Rp87,992,000 Rp106,736,200 Rp117,006,200
Biaya Operasional Rp68,646,000 Rp72,240,800 Rp65,351,200
Laba Operasi Rp19,346,000 Rp34,495,400 Rp51,655,000
Pendapatan (Biaya) Lain- Rp6,722,000 Rp7,144,200 Rp7,355,300
lain
Laba (Rugi) Sebelum Bunga Rp26,068,000 Rp41,639,600 Rp59,010,300
dan Pajak
Biaya Bunga Rp300,000 Rp264,000 Rp380,000
Pajak Penghasilan Rp4,092,000 Rp4,939,200 Rp4,973,200
Laba (Rugi) setelah Pajak Rp21,676,000 Rp36,436,400 Rp53,657,100
 PT KEIKA JIRNODHARA
Analisis Perbandingan Time-Series
Neraca
(Dalam ribuan rupiah)

Naik/Turun % Dari Total

2018 atas 2017 2019 atas 2017
2017
Rp % Ratio Trend Rp % Ratio Trend

Rp4,286,200 35% 135% Rp6,785,300 55% 155% 6%

Rp7,539,300 20% 120% Rp9,474,000 25% 125% 19%
Rp3,679,500 5% 105% Rp3,679,500 5% 105% 36%
Rp15,505,000 13% 113% Rp19,938,800 16% 116% 61%
Rp4,157,600 20% 120% Rp4,207,600 20% 120% 10%

Rp480,100 3% 103% Rp8,000,000 50% 150% 8%

Rp2,152,800 10% 110% Rp7,534,800 35% 135% 11%
Rp600,100 15% 115% Rp1,400,000 35% 135% 2%
Rp0 0% 100% Rp600,000 10% 110% 3%
Rp3,233,000 7% 107% Rp17,534,800 37% 137% 23%
Rp2,328,400 20% 120% Rp4,452,700 38% 138% 6%
Rp25,224,000 12% 112% Rp46,133,900 23% 123% 100%

Rp5,957,500 15% 115% Rp5,912,800 15% 115% 60%

(Rp1,599,800) -15% 85% Rp3,733,100 35% 135% 17%
Rp4,357,700 9% 109% Rp9,645,900 20% 120% 77%

Rp1,399,100 13% 113% (Rp2,688,000) -25% 75% 17%

(Rp1,000,000) -25% 75% Rp400,000 10% 110% 6%
Rp399,100 3% 103% (Rp2,288,000) -15% 85% 23%
Rp4,756,800 7% 107% Rp7,357,900 11% 111% 32%

Rp16,800,000 15% 115% Rp33,600,000 30% 130% 81%

Rp1,757,100 10% 110% Rp878,500 5% 105% 13%
Rp1,910,100 20% 120% Rp4,297,500 45% 145% 7%
Rp20,467,200 15% 115% Rp38,776,000 28% 128% 68%
Rp25,224,000 12% 112% Rp46,133,900 23% 123% 100%

PT KEIKA JIRNODHARA
Analisis Perbandingan Time-Series
 Laporan Laba/Rugi
(Dalam ribuan rupiah)

Naik/Turun % Dari Penjualan Neto

2018 atas 2017 2019 atas 2017
2017
Rp % Ratio Trend Rp % Ratio Trend
Rp30,910,000 15% 115% Rp41,180,000 20% 120% 100%
Rp12,165,800 10% 110% Rp12,165,800 10% 110% 58%
Rp18,744,200 21% 121% Rp29,014,200 33% 133% 42%
Rp3,594,800 5% 105% (Rp3,294,800) -5% 95% 33%
Rp15,149,400 78% 178% Rp32,309,000 167% 267% 9%
Rp422,200 6% 106% Rp633,300 9% 109% 3%

Rp15,571,600 60% 160% Rp32,942,300 126% 226% 13%

(Rp36,000) -12% 88% Rp80,000 27% 127% 0%
Rp847,200 21% 121% Rp881,200 22% 122% 2%
Rp14,760,400 68% 168% Rp31,981,100 148% 248% 10%
% Dari Total
2018 2019

7% 8%
20% 19%
34% 31%
61% 57%
11% 10%

7% 10%
10% 12%
2% 2%
3% 3%
22% 26%
6% 6%
100% 100%

65% 62%
13% 20%
78% 82%

18% 12%
4% 6%
22% 18%
30% 29%

81% 203%
12% 26%
7% 19%
70% 71%
100% 100%
% Dari Penjualan Neto
2018 2019
100% 100%
55% 53%
45% 47%
30% 26%
14% 21%
3% 3%

17% 24%
0% 0%
2% 2%
15% 22%