PERBANDINGAN LAPORAN KEUANGAN

MUSTIKA RATU dan SARI AYU ( Kosmetik )

5 Tahun Kebelakang ( 2018 – 2022 )

Disusun Oleh :
Elsa Dianti 231010502507
Muhammad Al-Khusaini 231010502510
Silva Diniah 231010502450

Manajemen Perbankan dan Keuangan

Manajemen S1
Universitas Pamulang
 MUSTIKA RATU
 Tahun 2018
o RASIO LIKUIDITAS
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 382.330.851.179
X 100%
Rp. 143.913.787.087
= 2,65 X 100%
= 265 % ( Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 16.003.117.023
X 100%
Rp. 143.913.787.087
= 0,11 X 100%
= 11 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar
= Rp. 382.330.851.179 – Rp. 126.358.482.691
X 100%
Rp. 143.913.787.087
= 1,77 X 100%
= 177 % ( Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 143.913.787.087
X 100%
Rp. 382.330.851.179
= 0,37 X 100%
= 37 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 382.330.851.179
X 100%
Rp. 367.973.996.780
= 1,03 X 100%
= 103 % ( Sehat )

 Long Term = Hutang Jangka Panjang

Debt to Equity X 100%
Total Ekuitas
= Rp. 20.984.611.197
X 100%
Rp. 367.973.996.780
 = 0,057 X 100%
= 57 % ( Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 1.877.100.535
X 100%
Rp. 382.330.851.179
= 0,004 X 100%
= 0,4 % ( Tidak Sehat )
 ROE = Laba Bersih Setelah Pajak
X 100%
Total Ekuitas
= Rp. 1.242.582.777
X 100%
Rp. 367.973.996.780
= 0,003 X 100%
= 0,03 % ( Tidak Sehat )
 Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto
= Rp. 1.242.582.777
X 100%
Rp. 300.572.751.733
= 0,004 X 100%
= 0,04 % ( Tidak Sehat )

 Tahun 2019
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 459.338.629.540
X 100%
Rp. 235.065.047.091
= 1,95 X 100%
= 195 % ( Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 8.693.405.081
X 100%
Rp. 235.065.047.091
= 0,036 X 100%
= 36 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar

= Rp. 459.338.629.540 – 190.870.625.464

X 100%
Rp. 235.065.047.091
 = 1,14 X 100%
= 114 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 459.338..629.540
X 100%
Rp. 382.330.851.179
= 0,51 X 100%
= 51 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 235.065.047.091
X 100%
Rp. 343.195.928.497
= 0,68 X 100%
= 68% ( Tidak Sehat )
 Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas
= Rp. 19.442.335.065
X 100%
Rp. 343.195.928.497
= 0,056 X 100%
= 56 % ( Tidak Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 7.588.661.369
X 100%
Rp. 459.338.629.540
= 0,016 X 100%
= 1,6 % ( Tidak Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 776.813.020
X 100%
Rp. 343.195.928.497
= 0,0022 X 100%
= 0,022 % ( Tidak Sehat )
 Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto

= Rp. 776.8113.020
X 100%
Rp. 326.794.571.097
 = 0,0023 X 100%
= 0,023 % ( Tidak Sehat )
 Tahun 2020
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 432.576.455.286
X 100%
Rp. 217.377.331.974
= 1,98 X 100%
= 198 % (Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 11.695.694.524
X 100%
Rp. 217.377.331.974
= 0,53 X 100%
= 53 % ( Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar
= Rp. 432.576.455.286 – 146.622.901.883
X 100%
Rp. 217.377.331.974
= 1,31 X 100%
= 131 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 217.377.331.974
X 100%
Rp. 432.576.455.286
= 0,50 X 100%
= 50 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 217.377.331.974
X 100%
Rp. 342.418.605.477
= 0,63 X 100%
= 63 % ( Tidak Sehat )
 Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas

= Rp. 21.575.928.643
X 100%
Rp. 342.418.605.477
 = 0,063 X 100%
= 6,3 % ( Tidak Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 6.179.163.273
X 100%
Rp. 432.576.455.286
= 0,014 X 100%
= 1,4 % ( Tidak Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 7.263.926.826
X 100%
Rp. 342.418.605.477
= 0,21 X 100%
= 2,1 % ( Tidak Sehat )
 Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto
= Rp. 7.263.926.826
X 100%
Rp. 318.408.499.475
= 0,022 X 100%
= 2,2 % ( Tidak Sehat )

 Tahun 2021
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 459.338.629.540
X 100%
Rp. 235.065.047.091
= 1,95 X 100%
= 195 % (Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 8.693.405.081
X 100%
Rp. 235.065.047.091
= 0,03 X 100%
= 3 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar

= Rp. 459.338.629.540 – 190.870.625.464

X 100%
Rp. 235.065.047.091
 = 1,14 X 100%
= 114 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. Rp. 235.065.047.091
X 100%
Rp. 459.338.629.540
= 0,51 X 100%
= 51 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. Rp. 235.065.047.091
X 100%
Rp. 343.195.928.497
= 0,68 X 100%
= 68 % ( Tidak Sehat )
 Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas
= Rp. 19.442.335.065
X 100%
Rp. 343.195.928.497
= 0,05 X 100%
= 5 % ( Tidak Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 7.588.661.369
X 100%
Rp. 459.338.629.540
= 0,01 X 100%
= 1 % ( Tidak Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 776.813.020
X 100%
Rp. 343.195.928.497
= 0,002 X 100%
= 0.02 % ( Tidak Sehat )
 Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto

= Rp.776.813.020
X 100%
Rp. 326.794..571.097
 = 0,02 X 100%
= 2 % ( Tidak Sehat )
 Tahun 2022
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 481.584.887.413
X 100%
Rp. 274.711.794.352
= 1,75 X 100%
= 175 % (Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp.7.672.899.441
X 100%
Rp. 274.711.794.352
= 0,02 X 100%
= 2 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar
= Rp. 481.584.887.413 – 221.675.667.087
X 100%
Rp. 274.711.794.352
= 0.94 X 100%
= 94 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. Rp. 274.711.794.352
X 100%
Rp. 481.584.887.413
= 0,57 X 100%
= 57 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. Rp. 274.711.794.352
X 100%
Rp. 326.104.142.274
= 0,84 X 100%
= 84 % ( Tidak Sehat )
 Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas

= Rp. 49.074.469.941
X 100%
Rp. 326.104.142.274
 = 0,15 X 100%
= 15 % ( Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 718.074.734.948
X 100%
Rp. 481.584.887.413
= 0,03 X 100%
= 3 % ( Tidak Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 17.091.786.223
X 100%
Rp. 326.104.142.274
= 0,05 X 100%
= 5 % ( Tidak Sehat )

 Net Profit = Laba Bersih Setelah Pajak

Margin X 100%
Penjualan Netto
= Rp. 17.091.786.223
X 100%
Rp. 217.937..480.429
= 0,07 X 100%
= 7 % ( Tidak Sehat )
 SARI AYU
 Tahun 2018
o RASIO LIKUIDITAS
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 392.357.840.917
X 100%
Rp. 347.517.123.452
= 1,12 X 100%
= 112 % ( Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 3.998.894.576
X 100%
Rp. 347.517.123.452
= 0,01 X 100%
= 1 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar
= Rp. 392.357.840.917 – 106.276.782.334
X 100%
Rp. 347.517.123.452
= 0,82 X 100%
= 82 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 347.517.123.452
X 100%
Rp. 392.357.840.917
= 0,88 X 100%
= 88 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 347.517.123.452
X 100%
Rp. 300.499.756.873
= 1,15 X 100%
= 115 % ( Sehat )
  Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas
= Rp. 107.313.562.569
X 100%
Rp. 300.499.756.873
= 0,35 X 100%
= 35 % ( Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 155.155.168.378
X 100%
Rp. 392.357.840.917
= 0,39 X 100%
= 39 % ( Sehat )
 ROE = Laba Bersih Setelah Pajak
X 100%
Total Ekuitas
= Rp. 112.242.865.760
X 100%
Rp. 300.499.756.873
= 0,037 X 100%
= 37 % ( Sehat )
 Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto
= Rp. 112.242.865.760
X 100%
Rp. 502.517.865.670
= 0,22 X 100%
= 22 % ( Tidak Sehat )

 Tahun 2019
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 338.042.392.981
X 100%
Rp. 330.553.435.224
= 1,02 X 100%
= 102 % ( Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 4.915.072.701
X 100%
Rp. 330.553.435.224
= 0,01 X 100%
= 1 % ( Tidak Sehat )
  Quick Ratio = Aset Lancar - Persediaan
X 100%
Hutang Lancar
= Rp. 338.042.392.981 – 117.176.513.139
X 100%
Rp. 330.553.435.224
= 0,66 X 100%
= 66 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 330.553.435.224
X 100%
Rp. 338.042.392.981
= 0,97 X 100%
= 97 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 330.553.435.224
X 100%
Rp. 272.919.136.416
= 1,21 X 100%
= 121 % ( Sehat )
 Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas
= Rp. 113.891.630.512
X 100%
Rp. 272.919.136.416
= 0,41 X 100%
= 41 % ( Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 36.270.938.510
X 100%
Rp. 338.042.392.981
= 0,10 X 100%
= 10 % ( Tidak Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 27.270.938.510
X 100%
Rp. 272.919.136.416
= 0,10 X 100%
= 10 % ( Tidak Sehat )
  Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto
= Rp. 27.270.938.510
X 100%
Rp. 389.645.534.055
= 0,07 X 100%
= 7 % ( Tidak Sehat )
 Tahun 2020
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 182.202.105.658
X 100%
Rp. 393.023.326.750
= 0,46 X 100%
= 46 % ( Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 2.199.931.138
X 100%
Rp. 393.023.326.750
= 0,005 X 100%
= 0,5 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar
= Rp. 182.202.105.658 – 96.505.108.105
X 100%
Rp. 393.023.326.750
= 0,21 X 100%
= 21 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 393.023.326.750
X 100%
Rp. 182.202.105.658
= 2,15 X 100%
= 215 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 393.023.326.750
X 100%
Rp. 589.859.359.467
= 0,66 X 100%
= 66 % ( Tidak Sehat )
  Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas
= Rp. 97.505.112.943
X 100%
Rp. 589.859.359.467
= 0,16 X 100%
= 16 % ( Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 189.413.036.663
X 100%
Rp. 182.202.105.658
= 1,03 X 100%
= 103 % ( Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 354.688.157.728
X 100%
Rp. 589.859.359.467
= 0,60 X 100%
= 60 % ( Sehat )
 Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto
= Rp. 354.688.157.728
X 100%
Rp. 297.216.309.211
= 1,19 X 100%
= 119 % ( Sehat )

 Tahun 2021
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 170.318.544.063
X 100%
Rp. 274.313.446.640
= 0,62 X 100%
= 62 % (Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp. 2.851.093.946
X 100%
Rp. 274.313.446.640
= 0,01 X 100%
= 1 % ( Tidak Sehat )
  Quick Ratio = Aset Lancar - Persediaan
X 100%
Hutang Lancar
= Rp. 170.318.544.063 – 105.058.320.655
X 100%
Rp. 274.313.446.640
= 0,23 X 100%
= 23 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 274.313.446.640
X 100%
Rp. 170.318.544.063
= 1,61 X 100%
= 161 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 274.313.446.640
X 100%
Rp. 440.334.294.044
= 0,62 X 100%
= 62 % ( Tidak Sehat )
 Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas

= Rp. 48.408.719.261
X 100%
Rp. 440.334.294.044
= 0,10 X 100%
= 10 % ( Tidak Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 117.769.279.024
X 100%
Rp. 170.318.544.063
= 0,69 X 100%
= 69 % ( Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 149.525.065.423
X 100%
Rp. 440.334.294.044
= 0,33 X 100%
= 33 % ( Tidak Sehat )
  Net Profit = Laba Bersih Setelah Pajak
Margin X 100%
Penjualan Netto
= Rp. 149.525.065.423
X 100%
Rp. 210.528.089.820
= 0,71 X 100%
= 71 % ( Sehat )
 Tahun 2022
 Current Rasio = Aset Lancar
X 100%
Hutang Lancar
= Rp. 191.558.365.707
X 100%
Rp. 316.906.410.844
= 0,60 X 100%
= 60 % (Tidak Sehat )
 Cash Ratio = Kas
X 100%
Hutang Lancar
= Rp.4.018.557.970
X 100%
Rp. 316.906.410.844
= 0,01 X 100%
= 1 % ( Tidak Sehat )

 Quick Ratio = Aset Lancar - Persediaan

X 100%
Hutang Lancar
= Rp. 191.558.365.707 – 98.673.293.083
X 100%
Rp. 316.906.410.844
= 0,29 X 100%
= 29 % ( Tidak Sehat )

o RASIO SOLVABILITAS
 Debt To Asset = Total Utang
X 100%
Total Asset
= Rp. 316.906.410.844
X 100%
Rp. 191.558.365.707
= 1,65 X 100%
= 165 % ( Sehat )

 Debt To Equity = Total Utang

X 100%
Total Ekuitas
= Rp. 316.906.410.844
X 100%
Rp. 404.797.197.979
= 0,78 X 100%
= 78 % ( Tidak Sehat )
  Long Term = Hutang Jangka Panjang
Debt to Equity X 100%
Total Ekuitas
= Rp. 36.524.877.314
X 100%
Rp. 404.797.197.979
= 0,09 X 100%
= 9 % ( Tidak Sehat )

o RASIO PROFITABILITAS
 ROA = Laba Sebelum Pajak
X 100%
Total Asset
= Rp. 42.703.939.453
X 100%
Rp. 191.558.365.707
= 0,22 X 100%
= 22 % ( Tidak Sehat )

 ROE = Laba Bersih Setelah Pajak

X 100%
Total Ekuitas
= Rp. 39.538.113.630
X 100%
Rp. 404.797.197.979
= 0,09 X 100%
= 9 % ( Tidak Sehat )

 Net Profit = Laba Bersih Setelah Pajak

Margin X 100%
Penjualan Netto
= Rp. 39.538.113.630
X 100%
Rp. 360.183.468.535
= 0,10 X 100%
= 10 % ( Tidak Sehat )