Nama : Wahyu Trijati

Nim : 2111130136
Uts : Analisis Laporan Keuangan
Prodi : Ekonomi Syariah

RASIO SOLVABILITAS
LAPORAN KEUANGAN PT MITRA ANGKASA SEJAHTERA Tbk

ASET

ASET LANCAR 2020 2021 2022

Kas dan bank 803.870.806 241.086.275 313.116.680
Piutang Usaha
Pihak ketiga- neto 19.626.608.791 15.640.204.645 19.748.777.195
Pihak berelasi 23.418.914 1.450.471.433 5.316.786.782
Persediaan 23.639.833.867 52.818.100.194 124.091.835.387
Uang muka 109.150.000 64.963.338.294
Biaya dibayar 3.481.164.072 285.382.766 296.052.667
dimuka
Pajak di bayar - 995.358.649 4.783.088.225
dimuka
Aset lancar lainnya 1.100.000.000 3.127.500.000 -
Total Aset Lancar 48.674.896.450 74.558.103.962 219.440.995.260

ASET TIDAK
LANCAR
Piutang non-usaha
Pihak berelasi 20.492.438.233 - 359.603.603
Aset tetap - neto 12.295.377.383 2.217.036.851 8.221.929.665
Properti investasi - 15.667.500.000 15.667.500.000
Aset tak berwujud - 33.181.042 11.288.522.787 -
neto
Tafsiran tagihan 386.836.987 487.522.787 853.354.987
restitusi pajak
Aset pajak 515.170.829 398.541.129 653.806.362
tangguhan
Aset tidak lancar - - 30.000.000
lainya
Total Aset Tidak 33.723.004.474 18.781.889.309 25.786.194.617
Lancar
TOTAL ASET 82.397.900,924 93.339.993.271 245.786.189.877
LIABILITAS

LIABILITAS 2020 2021 2022

JANGKA PENDEK
Utang bank jangka 11.180.481.951 11.949.072.905 12.609.058.976
pendek
Utang usaha
Pihak ketiga 11.136.628.673 10.958.524.615 18.517.925.322
Pihak berelasi 36.332.679.765 16.551.829.975 9.442.605.208
Utang non usaha
Pihak berelasi - 2.130.828.462 -
Beban akrual - 1.047.609.295 598.963.715
Utang pajak 882.707.795 88.104.115 526.711.487
Uang muka - 2.398.585.426 2.803.121.791
pelanggan
Utang jangka
Panjang yang jatuh
tempo dalam satu
tahun
Utang bank 233.938.451 257.854.988 384.196.781
Pembiayaan 216.563.059 79.111.771 857.960.172
konsumen
Liabilitas sewa - - 1.279.092.289
Total Liabilitas 59.982.999.694 45.461.521.552 47.019.635.741
Jangka Pendek

LIALIBITAS
JANGKA PANJANG
Utang jangka
Panjang yang
setelah di kurangi
bagian yang jatuh
tempo dalam satu
tahun
Utang bank 1.111.048.049 853.193.061 960.662.947
Pembiayaan 79.111.771 - 1.189.973.701
konsumen
Utang non usaha
Pihak berelasi 9.415.828.464 - 1.028.026.000
Liabilitas imbalan 1.558.161.000 1.028.026.000 1.327.112.143
kerja karyawan
Total Liabilitas 12.164.149.284 1.881.219.061 4.136.706.300
jangka Panjang
Total liabilitas 72.147.148.978 47.342.740.613 51.156.342.041

Total Liabilitas/kewajiban
DAR =
Total ASET

72.147.148.978
DAR ASII 2020 = ×100% = 87,56%
82.397.900.924

47.342.740.613
DAR ASII 2021 = ×100% = 50,73%
93.339.993.271

51.156.342.041
DAR ASII 2022 = ×100% = 20,81%
245.786.189.877

EKUITAS

Ekuitas 2020 2021 2022

Modal saham-nilai
nominal Rp10 per
saham pada 31
desember 2022,
Rp10 per saham
pada 31 Desember
2021 dan
Rp1.000.000 per
saham pada 31
Desember 2020
Modal dasar –
13.400.000.000
lembar saham pada
31 desember 2022,
13.400.000.000
pada 31 Desember
2021 dan 5.000
pada 31 desember
2020
Modal ditetapkan 2.500.000.000 33.500.000.000 48.000.476.370
dan disetor-
4.800.047.673
lembar saham 31
desember 2022,
3.350.000.000 pada
31 desember 2021
dan 2.500 pada 31
Desember 2020
Tambahan modal 127.081.478.255
disetor
Saldo laba
Ditentukan 500.000.000 500.000.000 500.000.000
penggunaanya
Belum ditentukan 7.616.961.946 12.396.878.534 18.862.434.705
penggunaannya
Rugi komprehensif (366.210.000) (406.057.080) (446.547.357)
lain
Ekuitas yang dapat 10.250.751.946 45.990.821.454 193.997.841.973
di atribusikan
kepada pemilik
entitas induk
Kepentingan non - 6.431.204 73.005.863
pengendali
Total Ekuitas 10.250.751.946 45.997.252.658 194.070.847.836

Total debt
DAR =
Total Equaty

Total Hutang
DAR =
Ekuitas

72.147.148.978
DER ASII 2020 = ×100% = 7,04%
10.250.751.946

47.342.740.613
DER ASII 2021 = ×100% = 1,03%
45.997.252.658

51.156.342.041
DER ASII 2022 = ×100% = 26,37%
194.070.847.836
RASIO LIKUIDITAS

Current Asset
Current Ratio =
Current Liabilities

Aktiva Lancar
Current Ratio =
Hutang Lancar

48.674.896.450
Current Ratio 2020 = ×100% = 81,15%
59.982.999.694

74.558.103.962
Current Ratio 2021 = ×100% = 1,64%
45.461.521.552

219.440.995.260
Current Ratio 2022 = ×100% = 466,71%
47.019.635.741

Current Asset-Inventory
Quick Ratio =
Current Liabilities

Aktiva Lancar-Persediaan
Quick Ratio =
Hutang Lancar

48.674.896.450-23.639.833.867
Quick Ratio 2020 = ×100% = 41,73%
59.982.999.694

74.558.103.962-52.818.100.194
Quick Ratio 2021 = ×100% = 47,82%
45.461.521.552

219.440.995.260-124.091.835.387
Quick Ratio 2022 = ×100% = 202,79%
47.019.635.741
 CASH
Cash Ratio =
Current Liabilities

KAS+Aktiva Setara Kas

Cash Ratio =
Hutang Lancar

803.870.806
Cash Ratio 2020 = ×100% = 1,34%
59.982.999.694

241.086.275
Cash Ratio 2021 = ×100% = 0,5309%
45.461.521.552

313.116.680
Cash Ratio 2022 = ×100% = 0,665%
47.019.635.741

Penjualan Bersih
Rasio Perputaran Kas =
Modal kerja bersih

116.280.823.967
Rasio Perputaran Kas 2020 = ×100% = 10,28%
48.674.896.450-59.982.999.694

120.026.231.380
Rasio Perputaran Kas 2021 = ×100% = 4,12%
74.558.103.962-45.461.521.552

180.921.964.656
Rasio Perputaran Kas 2022 = ×100% = 1,04%
219.440.995.260-47.019.635.741

172.421.359.519

Inventory
Inventory to NWC =
Current Assets-Current liabilitas
 -
Inventory to NWC 2020 = ×100% = 11,31%
48.674.896.450-59.982.999.694

15.667.500.000
Inventory to NWC 2021 = ×100% = 53,84%
74.558.103.962-45.461.521.552

15.667.500.000
Inventory to NWC 2022 = ×100% = 09,09%
219.440.995.260-47.019.635.741