Menkeu 1 Lap. Keuangan
Menkeu 1 Lap. Keuangan
BY:
1. Zulfatun Niam (18540040)
2. Rizqiyah Salsabila (18540042)
3. Jumratun Choirunnisyah (18540043)
PENGENALAN LAPORAN KEUANGAN
PENGERTIAN TUJUAN
Neraca
Laporan
Catatan
Laporan
Atas
Laba-Rugi
Laporan
Keuangan Laporan
Keuangan
Laporan Laporan
Arus Perubahan
Kas Modal
ANALISIS LAPORAN KEUANGAN
Leverage
Ratio (RASIO
SOLVABILITAS)
Liquidity
Market Value
Ratio (RASIO
Ratio
LUKUIDITAS)
Activity Ratio
Profitability
(RASIO
Ratio
AKTIVITAS)
• Debt Ratio = Total Debt/ Total Asset
• Time Interest Earned Ratio = EBIT/Interest
Leverage • Cash Coverage Ratio = EBIT+ Depresiation
Ratio (RASIO Interest
SOLVABILITAS) • Long term debt to equity ratio = Long-term
debt /Equity
Cross-section analysis
DuPont Identity
Window Dressing