Anda di halaman 1dari 12

AKUNTANSI KEUANGAN

ANALISIS LAPORAN KEUANGAN


PT. SAMPOERNA AGRO Tbk

Disusun Oleh:
Wulan Novianti
(11150920000060)
Syarifah Zulfa Alkadrie (11150920000084)
Randi Prayoga
(11150920000086)

Balance Sheet
Million Rp except per value

Cash & Cash Equivalent


Receivables
Inventories
Current Asset

11-Des

12-Des

13-Des

348.688
52.664
333.911
782.630

228.071
180.526
364.500
819.067

162.759
222.705
271.784
728.336

983.777
4.953

1.338.675
12.646

1.400.911
14.013

3.411.026

4.137.700
21,30%

4.512.656
9,06%

Current Liabilities

492.375

738.873

693.202

Long Term Liabilities

419.140

731.918

1.120.817

911.516

1.470.791
61,36%

1.814.019
23,34%

Authorize Capital
Paid Up Capital
Paid Up Capital (Shares)
Per Value

1.100.000
378.000
1.890
200

1.100.000
378.000
1.890
200

1.100.000
378.000
1.890
200

Retained Earnings

1.409.436

1.573.640

1.607.715

Fixed Asset
Other Asset
Total Asset
Growth(%)

Total Liabilities
Growth(%)

14-Des

15-Jun

194.635
207.537
297.600
784.515

193.002
264.041
460.425
972.549
1.787.40
1.706.166
0
12.230
9.679
6.065.76
5.466.874
5
21,15% 10,95%

1.217.59
1
1.805.84
1.470.770
3
3.023.43
2.449.533
4
35,03% 23,43%
978.763

1.100.00
1.100.000
0
378.000 378.000
1.890
1.890
200
200
1.943.09
1.919.687
9

Income Statements
Total Revenues
Growth (%)

Cost Of Revenue
Gross Provit
Expenses(income)
Operating Provit

11-Des
3.142.379

12-Des

13-Des

14-Des
15-Jun
3.242.38 1.316.80
2.986.237 2.560.706
2
7
-4,97%
-14,25%
26,62%

2.373.80
2.062.598
5
498.108 868.577
261.824 295.806
236.284 572.771
#######
#
142,41%

2.081.566
1.060.813
312.061
748.752

2.193
793
306
487

-99,94%

Other Income (expenses)


Income Before Tax
Tax
Provit for period
Growth (%)

-6276
742.475
192.953
549.523

-29
457.243
120.954
336.289
-38,80%

-62.469
173.815
53.435
120.380
-1

-62.410 -58.145
510.361 154.092
160.259 52.074
350.102 102.018
190,83%

Period Attributable
Comprehensive Income
Comprehensive Attributable

549.523
-

329.201
336.289
329.201

119.124
120.380
119.124

340.323 98.481
350.102 102.018
340.323 98.481

Growth (%)

941.004
375.803
163.567
212.237

Analisis Common size


11-Des

12Des

1315Des 14-Des Jun

Cash & Cash Equivalent

10%

6%

4%

4%

3%

Current Asset

23%

78%

82%

80%

83%

Total Current Asset

33%

25%

20%

18%

19%

Fixed Asset

29%

32%

31%

31%

29%

0%

0%

0%

0%

0%

Vertikal

Other
Total Asset

100%

100% 100% 100% 100%

Total Revenues

100%

100% 100% 100% 100%

Cost Of Revenue

66%

0%

81%

73%

71%

Gross Provit

34%

0%

19%

27%

29%

Expenses(income)

10%

0%

10%

9%

12%

Operating Provit

24%

0%

9%

18%

16%

Income Before Tax

24%

15%

7%

16%

12%

6%

4%

2%

5%

4%

17%

11%

5%

11%

8%

Tax
Provit for period

12Des

13Des

14Des

15Jun

Horizontal Analysis tahun 2011 sbg dasar

11-Des

Cash & Cash Equivalent

100

-35% -53% -44% -45%

Receivables

100

243% 323% 294% 401%

Inventories

100

9%

Current Asset

100

5%

Fixed Asset

100

Other Asset

100

Total Asset

100

-19% -11% 38%


-7%

36% 42%

0%

24%

73%

82%

155% 183% 147% 95%


21% 32%

60%

78%

Long Term Liabilities

50% 41%

99% 147%

Total Liabilities

75% 167% 251% 331%

Current Liabilities

Analisis Indeks
Analisis indeks 2011 sbg tahun dasar

11-Des

Cash & Cash Equivalent

100

Current Asset

100

Total Current Asset

100

Fixed Asset

100

Other Asset

100

Total Asset

100

12Des

1315Des 14-Des Jun

65,41 46,68 55,82 55,35


104,6
124,2
6
93,06 100,24
7
92,56
136,0
8
255,3
2
121,3
0

78,77
142,4
0
282,9
2
132,3
0

86,55
173,43
246,92
160,27

103,0
3
173,4
3
195,4
2
177,8
3

Total Liabilities

100

Authorize Capital

100

161,3 199,0
331,6
6
1
268,73
9
100,0 100,0
100,0
0
0
100,00
0

100

161,3 199,0
331,6
6
1
268,73
9

Total Liabilities and Capital

Analisis Rasio Keuangan


Rasio untuk mengukur Kinerja Manajemen
1. Rasio profitabilitas
a. Profit margin (EAT)

11-Des
17,49

12Des

13Des

14Des

15Jun

11,26 4,70 10,80 7,75


0,000
3
0,19 0,27 0,29

b. Gross profit

0,34

c. Return on asset (EBIT / total asset)

0,22

0,11 0,04

0,09

0,03

d. Return on equity (EAT / total equity)

0,22

0,13 0,04

0,12

0,03

0,07

0,12 0,33

0,11

0,39

0,15

0,14 0,14

0,13

0,12

2. Rasio nilai pasar


a. Price Earning Ratio (Market price per share /
EPS)
b. Market to book value ratio (market price
per share / book value per share)
c. Devidend per share (cash
devidend/outsatnding comment stock)

Ukuran efisiensi operasi manajemen


1. Rasio Aktivitas
a. Total asset turnover (net sales / total
asset)
b. Working capital turnover
c. Fixed asset turnover (net sales / fixed
asset)
d. Receivable turnover (net sales / account
receivable)
e. Inventory turnover (net sales /
inventories)
f. Payable turnover (Current asset / account
payable)
g. Average Collection Period
h. Average day's inventory
i. Average day's payable
2. Rasio efisiensi biaya
a. Cost efficiency (Selling, adm & gen. Exp /

11-Des

12Des

13Des 14-Des

15Jun

0,92

0,72 0,57 0,59 0,22


72,8
10,83 37,24 8 -16,69 -5,37
3,19

2,23 1,83 1,90 0,74

9,41

8,19 9,42 10,90 2,86

0,002
0,0068
0
0,001
0,0011
0
0,000
0,0004
2

0,00 0,001 0,00


16
7
14
0,00 0,001 0,00
13
2
08
0,00 0,000 0,00
02
1
01

0,000 0,10

0,12

Ukuran kebijakan keuangan


1. Rasio Leverage
a. Total debt to total asset ratio (total debt /
total asset)
b. Total debt to total equity ratio (total debt /
total equity)

11-Des

1312-Des Des

14-Des 15-Jun

0,27

0,36 0,40

0,45

0,50

0,36

0,55 0,67

0,81

0,99

c. Long term debt to equity ratio (long term


debt / total equity)

0,17

0,27 0,42

0,49

0,59

2. Rasio Likuiditas
a. Current ratio (Current asset / current
liabilities)

2,00

1,81 2,02

1,74

1,47

b. Quick ratio (current asset - Inventories /


current liabilities)

0,91

0,62 0,66

0,50

0,42

0,71

0,31 0,23

0,20

0,16

c. Cash ratio (Cash & bank / current liabilities)

LAPORAN L/R
Total Revenues

3.142.379

2.986.237

2.560.706

3.242.382

1.316.807

Cost Of Revenue

2.081.566

2.193

2.062.598

2.373.805

941.004

Gross Provit

1.060.813

793

498.108

868.577

375.803

Expenses(income)

312.061

306

261.824

295.806

163.567

Operating Provit

748.752

487

236.284

572.771

212.237

Income Before Tax

742.475

457.243

173.815

510.361

154.092

Tax

192.953

120.954

53.435

160.259

52.074

Provit for period

549.523

336.289

120.380

350.102

102.018

Profit Maksimal
1. PT Eagle High memiliki profit maksimal sebesar 28 % pada tahun
2012
2. PT London memiliki profit maksimal sebesar 26 % pada tahun
2011
3. PT Bakrie Sumatera Plantations Tbk memiliki profit maksimal
sebesar 24 % pada tahun 2010
4. PT Sampoerna Agro Tbk memiliki profit maksimal sebesar 17 %
pada tahun 2011
5. PT Ausindo Tbk memiliki profit maksimal 14 % pada tahun 2011
6. PT Astra Agro Lestari memiliki profit maksimal sebesar 8 % pada
tahun 2011
7. PT Smart Tbk memiliki profit maksimal sebesar 8% pada tahun
2011

Kesimpulan
PT. Sampoerna Agro, Tbk. Memiliki profit
maksimal sebesar 17 % pada tahun 2011
Lebih kecil profitnya dari PT Bakrie Sumatera
Plantations Tbk yang memiliki profit maksimal
sebesar 24 % pada tahun 2010
Dan lebih besar profitnya dari PT Ausindo Tbk
memiliki profit maksimal 14 % pada tahun 2011