ANALISIS RASIO KEUANGAN KEUANGAN PT ULTRAJAYA MILK INDUSTRY & TRADING COMPANY Tbk
Disusun oleh : Hilma Rizki Marista
1!11!1"!!#$
%ira T'astari
1!11!1"!!$
Sarasati D(i)'a Prabas)ari
1!11!1"!1*
+rika Ha,a'a,i
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M-stika Riska.-ri
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Akuntansi Fakultas Ekonomi danBisnis Universitas ad!ad!aran "#
%$ Rasio ro&ta'ilitas Rasi0 r02tabilitas i3-,aka, -,t-k m4,3-k-r 4.4kti5itas ma,a64m4, s47ara k4s4l-r-(a, 'a,3 it-6-ka, 0l4( b4sar k47il,'a ti,3kat k4-,t-,3a, 'a,3 i4r0l4( i4r0l4( alam (-b-,3a,,'a (-b-,3a,,'a 4,3a, 4,6-ala, ma--, i,54stasi i,54stasi88 S4ma S4maki ki, , baik baik rasi rasi0 0 r02 r02ta tabi bili lita tas s maka maka s4ma s4maki ki, , baik baik m4,3 m4,33am 3amba bark rka, a, k4mam-a, k4mam-a, ti,33i,'a 4r0l4(a, k4-,t-,3a, 4r-sa(aa,8
Gross ro&t (ar)in Gros Gross s prof proftt margi argin n m4rm4r-a ak ka,
rasi rasi0 0
'a,3 'a,3
m4,3 m4,3-k -k-r -r
42si 42si4, 4,si si
4,34,ali 4,34,alia, a, (ar3a (ar3a 0k0k 0k0k ata- bia'a r0-ksi,'a9 r0-ksi,'a9 a, m4,3i,ik m4,3i,ikasik asika, a, k4mam-a, 4r-sa(aa, -,t-k b4rr0-ksi s47ara 42si4, :Sa)ir9 !!;<1*=8 R-m-s Gross Proft Mar3i,< Mar3i,< Gros Gros s Profi Profit t Gross Gross Profit Profit Margin Margin = Net Sales P4r(it-,3a, Gross Proft Mar3i, Mar3i, aa PT8 Ultra Ja'a > !1 901.742.000.000 Rp . 901.742.000.000 Gross Gross Profit Profit Margin Margin = Rp .2.809 .851.000.000 .851.000.000 Gross Proft Margin >
!1" Gross Gross Profit Profit Margin Margin =
Gross Proft Margin >
¿ !8"!;1$/" ? "8!;@
Rp .1 .013 .013 .783.00 .783.000 0 .000 .000 3.460 .231.000 .231.000 .000 Rp. Rp . 3.460
¿ !8;;*1"! ? ;8"@
!1/ Gross Gross Profit Profit Margin Margin =
Gross Proft Margin
.936 .990 .990 .000 .000 .000 .000 Rp .936 3.916 .789 .789 .000.000 .000.000 Rp. Rp . 3.916
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Nila Nilaii Gross Proft Margin aa Margin aa PT8 Ultra Ja'a aa ta(-, !19 !1"9 a, !1/ s47ara b4rt-r-t>t-r-t s4b4sar "8!;@B ;8"@B "8;@ arti,'a ari
50l-m4 4,6-ala, b4rsi( aka, m4,3(asilka, laba k0t0r s4b4sar 4rs4,tas4 t4rs4b-t8 Nilai Gr0ss Pr02t Mar3i, PT8 Ultra Ja'a 74,4r-,3 m4,3alami 4,-r-,a, ari ta(-, k4 ta(-, a, 4,-r-,a, t4rb4sar t4r6ai aa ta(-, !1/
'ait-
s4b4sar
#8"*@8
M4,-r-,,'a
,ilai
Gr0ss
Pr02t
Mar3i,
m4,-,6-kka, ba()a r0-k PT8 Ultra Ja'a m4m-,'ai k4mam-a, 'a,3 k-ra,3 baik alam m4,3(asilka, laba k0t0r8 P4,-r-,a, t4rs4b-t t4r6ai kar4,a 4,i,3kata, 4,6-ala, 'a,3 iik-ti 4,3a, 4,i,3kata, (ar3a 0k0k 4,6-ala, 'a,3 l4bi( ti,33i s4(i,33a laba k0t0r 'a,3 i(asilka, s4maki, r4,a(8
O*eratin) ro&t (ar)in Operating Proft Margin m4r-aka, 4rba,i,3a, a,tara k4-,t-,3a, 04rasi
4r-sa(aa,
iba,i,3ka,
4,3a,
4,6-ala,
4r-sa(aa,8
K4-,t-,3a, 04rasi i(it-,3 ari laba k0t0r 4r-sa(aa, ik-ra,3i 4,3a, bia'a 4,6-ala,9 bia'a -m-m a, ami,istrasi9 s4rta bia'a>bia'a lai,,'a8 R-m-s Operating Proft Margin< OperatingProfit Margin =
OperatingProfit Net Sales
P4r(it-,3a, Operating Proft Margin aa PT8 Ultra Ja'a >
!1 OperatingProfit Margin =
Rp . 429.342.000.000 Rp .2 .809 .851.000 .000
Operating Proft Margin >
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!1" Operating Profit Margin =
Operating Proft Margin >
¿
!1/
Rp . 423.195.000 .000 Rp .3 .460 .231.000.000 ¿
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OperatingProfit Margin =
Rp. 374.126.000 .000 Rp .3 .916 .789 .000.000
Operating Proft Margin
¿
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Nilai Operating Proft Margin aa PT8 Ultra Ja'a aa ta(-, !19 !1"9 a, !1/ s47ara b4rt-r-t>t-r-t s4b4sar 1#8*@B 18"@B ;8##@ arti,'a ari 50l-m4 4,6-ala, b4rsi( aka, m4,3(asilka, laba 04rasi s4b4sar 4rs4,tas4 t4rs4b-t8 Nilai Operating Proft Margin PT8 Ultra Ja'a 74,4r-,3 m4,3alami 4,-r-,a, ari ta(-, k4 ta(-, a, 4,-r-,a, t4rb4sar t4r6ai aa ta(-, !1" 'ait- s4b4sar "8!#@8 M4,-r-,,'a operating proftmargin ari ta(-, k4 ta(-, m4,-,6-kka, ba()a laba 04rasi PT8 Ultra Ja'a m4,3alami 4,-r-,a, 'a,3 m4m4rli(atka, ba()a ki,4r6a PT8 Ultra Ja'a k-ra,3 baik i ta(-, 'a,3 b4rsa,3k-ta,8
Net ro&t (ar)in Net proft margin m4r-aka, rasi0 4rba,i,3a, a,tara laba b4rsi( s4t4la( a6ak 4,3a, 4,6-ala, :ars0s,09!!"<"=8 4sar,'a 4r(it-,3a, mar3i, laba b4rsi( m4,-,6-kka, s4b4raa b4sar laba s4t4la( a6ak 'a,3 i4r0l4( 4r-sa(aa, -,t-k ti,3kat 4,6-ala, t4rt4,t-8 R-m-s Net Proft Margin< Net Profit Net Profit Margin = Net Sales
P4r(it-,3a, Net Proft Margin aa PT8 Ultra Ja'a< > !1 Rp . 353.432.000.000 Net Profit Margin = Rp .2.809 .851.000 .000 Net Proft Margin >
!1"
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Rp . 325.127.000 .000 Net Profit Margin = Rp .3.460 .231.000.000
Net Proft Margin >
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!1/ Rp . 283.361.000 .000 Net Profit Margin = Rp .3.916 .789 .000 .000
Net Proft Margin
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Nilai Net Proft Margin aa PT8 Ultra Ja'a aa ta(-, !19 !1"9 a, !1/ s47ara b4rt-r-t>t-r-t s4b4sar 18#*@B ;8/@B 8"@ arti,'a ari 50l-m4 4,6-ala,
b4rsi( aka, m4,3(asilka, laba b4rsi( s4b4sar
4rs4,tas4
t4rs4b-t8 Net proft margin PT Ultra Ja'a s4lama ta(-, !1 samai ta(-, !1/ m4,3alami 4,-r-,a, s4tia ta(-,,'a8 M4,-r-,,'a net proftmargin ari ta(-, k4 ta(-, m4,-,6-kka, ki,4r6a 4r-sa(aa, 'a,3 k-ra,3 baik kar4,a laba b4rsi( ari s4tia 4,6-ala, 'a,3 i4r0l4( 0l4( PT Ultra Ja'a s4maki, ta(-, s4maki, m4,-r-,8
Return On Asset Return on Assets :ROA= m4r-aka, sala( sat- rasi0 r02tabilitas8 Dalam a,alisis la0ra, k4-a,3a,9 rasi0 i,i ali,3 s4ri,3 is0r0ti9 kar4,a mamm4,-,6-kka, k4b4r(asila, 4r-sa(aa, m4,3(asilka, k4-,t-,3a,8 ROA mam- m4,3-k-r k4mam-a, 4r-sa(aa, ma,3(asilka, k4-,t-,3a, aa masa lama- -,t-k k4m-ia, ir0'4ksika, i masa 'a,3 aka, ata,38 Ass4ts ata- akti5a 'a,3 imaks- aala( k4s4l-r-(a, (arta 4r-sa(aa,9 'a,3 i4r0l4( ari m0al s4,iri ma--, ari m0al asi,3 'a,3 t4la( i-ba( 4r-sa(aa, m4,6ai akti5a>akti5a 4r-sa(aa, 'a,3 i3-,aka, -,t-k k4la,3s-,3a, (i- 4r-sa(aa,8 M4,-r-t ri3(am a, H0-st0, :!!1=9 4,34mbalia, atas t0tal akti5a :ROA= i(it-,3 4,3a, 7ara m4mba,i,3ka, laba b4rsi( 'a,3 t4rs4ia -,t-k 4m43a,3 sa(am biasa 4,3a, t0tal akti5a8
ROA? :N4t Pr02tET0tal ass4t= S4maki, b4sar ,ilai ROA9 m4,-,6-kka, ki,4r6a 4r-sa(aa, 'a,3 s4maki, baik -la9 kar4,a ti,3kat 4,34mbalia, i,54stasi s4maki, b4sar8 FNilai i,i m4,74rmi,ka, 4,34mbalia, 4r-sa(aa, ari s4l-r-( akti5a :ata- 4,a,aa,= 'a,3 ib4rika, aa 4r-sa(aa, :il9 S-brama,'am9 a, Hals4'9 !!#<$#=8
R4t-r, O, Ass4t ? :N4t Pr02t=E:T0tal Ass4t=
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Jika ili(at ari 4r(it-,3a, iatas atas 4rba,i,3a, a,tara ta(-, !1>!1/ ,ilai ROA PT Ultra6a'a m4,3alami 4,-r-,a,9(al i,i m4,-,6-kka, ki,4r6a 4r-sa(aa, m4mb-r-k ari ta(-, k4 ta(-, kar4,a laba 'a,3 i4r0l4( 4r-sa(aa, ari ta(-, k4 ta(-, sa,3at s4ikit8
Return On E-uit. Return on Equity :RO+= aala( rasi0 r02tabilitas 'a,3 m4mba,i,3ka, a,tar laba b4rsi( :net proft = 4r-sa(aa, 4,3a, as4t b4rsi(,'a :4k-itas ata- m0al=8 Rasi0 i,i m4,3-k-r b4raa ba,'ak k4-,t-,3a, 'a,3 i(asilka, 0l4( P4r-sa(aa, iba,i,3ka, 4,3a, m0al 'a,3 is4t0r 0l4( P4m43a,3 Sa(am8 4rik-t aala( r-m-s ari RO+8
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Dari 4r(it-,3a, iatas isim-lka, ba()a ,ilai rasi0 s4maki, m4,-r-,9 6ika s4maki, m4,-r-, b4rarti ki,4r6a k4r6a 4r-sa(aa, t4rs4b-t ari sisi 4,34l0laa, 4k-itas,'a m4mb-r-k8
Rasio Likuiditas /urrent Ratio C-rr4,t rati0 m4r-aka, 4rba,i,3a, a,tara akti5a la,7ar a, k4)a6iba, la,7ar a, m4r-aka, -k-ra, 'a,3 ali,3 -m-m i3-,aka, -,t-k m4,34ta(-i k4sa,33-a, s-at- 4r-sa(aa, m4m4,-(i k4)a6iba, 6a,3ka 4,4k,'a8 Current ratio m4,-,6-kka, s46a-( ma,a akit5a la,7ar m4,-t-i k4)a6iba,> k4)a6iba, la,7ar8 S4maki, b4sar 4rba,i,3a, akti5a la,7ar a, k4)a6iba, la,7ar s4maki,ti,33i k4mam-a, 4r-sa(aa, m4,-t-i k4)a6iba, 6a,3ka 4,4k,'a8
C-rr4,t Rati0 ? :C-rr4,t Ass4t=E:C-rr4,t Liabilit4s=
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M4,-,6-kka, ba()a s4maki, b4sar 4rba,i,3a, akti5a la,7ar a, k4)a6iba, la,7ar maka s4maki, ti,33i k4mam-a, PT Ultra6a'a m4,-t-i k4)a6iba, 6a,3ka 4,4k,'a8 •
0ui1k Ratio atau A1id 2est Ratio Aala( rasi0 -,t-k m4,3-k-r k4mam-a, 4r-sa(aa, alam m4mba'ar
k4)a6iba, 2,a,sial 6a,3ka 4,4k 4,3a, m4,3-,aka, akti5a la,7ar 'a,3 l4bi( lik-i :Li-i Ass4ts=8Nilai i4al ari a,alisa rasi0 i,i i,i aala( mi,im-m s4b4sar 1#!@9 s4maki, b4sar aala( s4maki, baik a, 4r-sa(aa, alam k0,isi s4(at8
Quick Ratio =
Current Asset − Inventory Current Liabilites
Rp . 1.642.101 .746.819− Rp . 714.411 .455 .060 Quick Ratio 2014 = Rp . 490.967 .089.226
¿ 1,8895171! " 188,95# Quick Ratio 2013=
Rp . 1.565 .511 .000.000− Rp . 534.977.217 .239 Rp . 633.795.000 .000
¿ 1,!$597%%55 " 1!$,59# Quick Ratio 2012=
Rp. 1.196 .427.000 .000− Rp . 334.169.035 .934 Rp . 592.823.000.000
? 19/#//;/*; ? 1/#9//@
Dari k4ti3a ata iatas m4,-,6-ka, ba()a ari ta(-, !1 (i,33a !1/ 4rs4,tas4,'a maki, m4,i,3kat9 t4tai aa ta(-, !1 4r-sa(aa, b4l-m aat ikataka, alam k0,isi s4(at s4bab b4l-m m4,7aai ,ilai mi,im-m s4b4sar
1#!@
s4a,3ka,
ta(-,>ta(-,
s4t4la(,'a
4r-sa(aa,
aat
ikat430rika, alam k4aaa, s4(at8 •
/ash Ratio Rasi0 -,t-k m4,3-k-r k4mam-a, 4r-sa(aa, alam m4mba'ar k4)a6iba, 2,a,sial 6a,3ka 4,4k 4,3a, m4,3-,aka, kas 'a,3 t4rs4ia a, b4rik-t s-rat b4r(ar3a ata- 4.4k 6a,3ka 4,4k8Nilai i4al ari a,alisa rasi0 i,i i,i aala( mi,im-m s4b4sar 1#!@9 s4maki, b4sar aala( s4maki, baik a, 4r-sa(aa, alam k0,isi s4(at8 CasRatio=
Cas Current Liabilites
Rp .489.284 .795.925 CasRatio 2014 = Rp .490.967.089 .226
¿ ,99!57%5111 " 99,!5# CasRatio 2013=
Rp .611 .624.871.676 Rp .633 .795 .000 .000
" ,9!5$%$8 " 9!,5# CasRatio 2012=
Rp .535.889 .526.748 Rp .592.823 .000.000
" ,9%9!$1&! " 9,%9# Dari k4ti3a ata iatas m4,-,6-ka, ba()a ari ta(-, !1 (i,33a !1/ 4rs4,tas4,'a maki, m4,i,3kat t4tai 4r-sa(aa, b4l-m aat ikataka, alam k0,isi s4(at s4bab b4l-m m4,7aai ,ilai mi,im-m s4b4sar 1#!@
Rasio Solva'ilitas
Rasi0
-,t-k
m4,3-k-r
s4b4raa
b4sar
k4mam-a,
4r-sa(aa,
m4m4,-(i s4m-a k4)a6iba, 2,a,sial 6a,3ka a,6a,38S4maki, ti,33i ,ilai 4rs4,tas4 Rasi0
S0l5abilitas
i,i
aala(
s4maki, b-r-k
k4mam-a,
4r-sa(aa, -,t-k m4mba'ar k4)a6iba, 6a,3ka a,6a,3,'a9 maksimal ,ilai,'a aala( !!@8 De't to E-uit. Ratio $otal Liabilites !ebt ¿ "#uity Ratio = $otal "#uity Rp .651.985.807 .625 !ebt ¿ "#uity Ratio 2014 = Rp .2 .265.097.759.730
¿ ,$878&!5%$ " $8,78# !ebt ¿ "#uity Ratio 2013=
Rp .796 .476 .000 .000 Rp .2.015 .145.000.000
" ,%95$&57$ " %9,5$# !ebt ¿ "#uity Ratio 2012=
Rp .744 .275 .000 .000 Rp .1 .676 .519.000.000
" ,&&%9&!89 " &&,%9# Dari k4ti3a ata iatas aat isim-lka, ba()a 4rs4,tas4 rasi0 s0l5abilitas 4r-sa(aa, s4maki, r4,a( 'a,3 ma,a m4,3i,ikasika, ba()a 4r-sa(aa, m4miliki k4mam-a, 4mba'ara, k4)a6iba, 6a,3ka a,6a,3 'a,3 maki, baik8
De't /a*ital to Asset Ratio M4,-r-t
S'ams-i,
:!!$<"!= 'e(t
to
)ota*
Assets
Ratio :DAR=
i3-,aka, -,t-k m4,3-k-r s4b4raa b4sar 6-mla( akti5a 4r-sa(aa, ibia'ai 4,3a, t0tal (-ta,38 S4maki, ti,33i rasi0 i,i b4rarti s4maki, b4sar 6-mla( m0al i,6ama, 'a,3 i3-,aka, -,t-k i,54stasi aa akti5a 3-,a m4,3(asilka, k4-,t-,3a, ba3i 4r-sa(aa,8
'e(t to )ota* Assets Ratio :DAR= aala( sala( sat- rasi0 'a,3 i3-,aka, -,t-k
m4,3-k-r
ti,3kat
s0l5abilitas
4r-sa(aa,8
Ti,3kat
s0l5abilitas
4r-sa(aa, aala( k4mam-a, 4r-sa(aa, -,t-k m4mba'ar k4)a6iba, 6a,3ka a,6a,3 4r-sa(aa, t4rs4b-t8 S-at- 4r-sa(aa, ikataka, s0l5ab4l b4rarti 4r-sa(aa, t4rs4b-t m4miliki akti5a a, k4ka'aa, 'a,3 7-k- -,t-k m4mba'ar (-ta,3>(-ta,3,'a8 Rasi0 i,i m4,-,6-kka, b4sar,'a t0tal (-ta,3 t4r(aa k4s4l-r-(a, t0tal akti5a 'a,3 imiliki 0l4( 4r-sa(aa,8 Rasi0 i,i m4r-aka, 4rs4,tas4 a,a 'a,3 ib4rika, 0l4( kr4it0r ba3i 4r-sa(aa,8 Rasi0 (-ta,3 bisa b4rarti b-r-k aa sit-asi 4k0,0mi s-lit a, s-kb-,3a ti,33i9 ima,a 4r-sa(aa, 'a,3 m4miliki rasi0 (-ta,3 'a,3 ti,33i aat m4,3alami masala( k4-a,3a,9 ,am-, s4lama 4k0,0mi baik a, s-kb-,3a r4,a( maka aat m4,i,3katka, k4-,t-,3a,8 Nilai rasi0 'a,3 ti,33i m4,-,6-kka, 4,i,3kata, ari r4sik0 aa kr4it0r b4r-a k4tiakmam-a, 4r-sa(aa, m4mba'ar s4m-a k4)a6iba,,'a8 M4,-r-t Dars0,0 :!!#=9 ari i(ak 4m43a,3 sa(am9 rasi0 'a,3 ti,33i aka, m4,3akibatka, 4mba'ara, b-,3a 'a,3 ti,33i 'a,3 aa ak(ir,'a aka, m4,3-ra,3i 4mba'ara, i5i4,8
De't /a*ital to Asset Ratio 3 2otal Lia'ilities42otal Asset
!1/ ?
!1" ?
!1 ?
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D4bt Caital t0 Ass4t Rati0 PT8 Ultra6a'a ari ta(-, !1>!1/ m4,3alami 4,-r-,a,9 'a,3 b4rarti m4,74rmi,ka, ba()a PT8 Ultra6a'a mam- m4mba'ar k4)a6iba,,'a ari ta(-, k4 ta(-,8
Rasio Aktivitas Rasi0
akti5itas
aala(
rasi0
'a,3
m4,3-k-r
s4b4raa
4.4kti.
4r-sa(aa, alam m4ma,.aatka, s4m-a s-mb4r a'a 'a,3 aa aa,'a8 S4m-a rasi0 akti5itas i,i m4libatka, 4rba,i,3a, a,tara ti,3kat 4,6-ala, a, i,54stasi aa b4rba3ai 64,is akti5a8 Rasi0>rasi0 akti5itas m4,3a,33a ba()a s4baik,'a t4raat k4s4imba,3a, 'a,3 la'ak a,tara 4,6-ala, a, b4ra3am -,s-r akti5a misal,'a 4rs4iaa,9 akti5a t4ta a, akti5a lai,,'a8
2otal Asset 2urnover Asset turno+er ratio A)O- atau .ise(ut /uga rasi0 4r-tara, t0tal akti5a m4r-aka, rasi0 'a,3 m4,3-k-r ti,3kat 42si4,si a, 4.4kti5itas ari 4r-tara,
ma--,
4ma,.aata,
t0tal
akti5a
alam
m4,3(asilka,
4,6-ala,8 Rasi0 i,i m4,-,6-kka, ba,'ak,'a 4,6-ala, 'a,3 aat i4r0l4( 4r-sa(aa,
-,t-k
tia
r-ia(
'a,3
t4la(
ita,amka,
aa
akti5a
4r-sa(aa,8 S4maki, ti,33i rasi0 i,i s4maki, baik ba3i 4r-sa(aa,8 Rasio ini .apat men/e*as0an se(erapa su0ses suatu perusaaan .a*am meman2aat0an aset nya untu0 mengasi*0an *a(a3 4i0a suatu perusaaan .apat me*a0u0an pen/ua*an .engan mengguna0an aset seara minima* ma0a a0an mengasi*0an rasio perputaran a0ti+a yang *e(i tinggi3 'engan ini .apat .isimpu*0an (a6a perusaaan .apat men/a*an0an operasi .engan (ai0 0arena mampu meman2aat0an aset yang .imi*i0inya seara efsien3 Rasio perputaran a0ti+a yang ren.a menun/u00an (a6a perusaaan meman2aat0an aset nya seara ti.a0 efsien .an optima*3 Asset turno+er ratio A)O- merupa0an sa*a satu 2a0tor penting yang (erpengaru pa.a Return on Equity m4,-r-t ari a,alisis D-0,t8 ATO m4,3-k-r k4mam-a, m0al 'a,3 ii,54stasika, 0l4( 4r-sa(aa, -,t-k m4,3(asilka, 4,aata,8 I,ikat0r 'a,3 aat i3-,aka, -,t-k m4,4t4ksi aa,'a masala( aa akti5itas 4r-sa(aa, s4rta b4r4,3ar-( aa rasi0 i,i a,tara lai, a,3sa asar r0-k k-,7i m4,-r-,9 b4ri,a(,'a 4,3-asaa, a,3sa asar aa 4sai,39 m0al k4r6a 'a,3 m4,-r-, rastis9
4r-tara, 4rs4iaa, 'a,3 m4,-r-, rastis9 k44r7a'aa, k0,s-m4, b4rk-ra,39 a, b4b4raa i,ikat0r lai,,'a8
2otal Asset 2urnover 3 Sales42otal Asset
!1/ ?
!1" ?
!1 ?
"8;1$8*;8!!!8!!!E8;
"8/$!8"18!!!8!!!E8*
8*!;8*#18!!!8!!!E8/
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118$18!!!8!!!
!8;/8!!!8!!!
? 19"/!$;$"#;"""
? 19"!$**;*$**$;/
? 191$!1/$#!"$/*
:1"/9 @=
:1"9 !@=
:11$9 !@=
T0tal Ass4t T-r, O54r aa PT8 Ultra6a'a m4,3alami 4,i,3kata, ari ta(-, !1 !1/9 'a,3 m4,a,aka, ba()a PT8 Ultra6a'a tia ta(-,,'a m4lak-ka, 4,6-ala, 4,3a, m4,33-,aka, ass4t s47ara mi,imal8 4rarti9 PT8 Ultra6a'a aat m4,6ala,ka, 04rasi 4,3a, baik kar4,a mamm4ma,.aatka, ass4t '3 imiliki s47ara 42si4,8
Fi5ed Asset 2urnover Rasi0 i,i m4r-aka, 4rba,i,3a, a,tara 4,6-ala, 4,3a, akti5a t4ta8 %i4 ass4ts t-r, 054rm4,3-k-r 4.4kti5itas 4,33-,aa, a,a 'a,3 t4rta,am aa (arta t4ta s44rti abrik a, 4ralata,9 alam ra,3ka m4,3(asilka,
4,6-ala,9
ata-
b4raa
r-ia(
4,6-ala,
b4rsi(
'a,3
i(asilka, 0l4( s4tia r-ia( 'a,3 ii,54stasika, aa akti5a t4ta :Sa)ir9 !!"<1=8 Rasi0
i,i
b4r3-,a
-,t-k
m4,345al-asi
k4mam-a,
4r-sa(aa,
m4,33-,aka, akti5a,'a s47ara 4.4kti. -,t-k m4,i,3katka, 4,aata,8 Kala- 4r-tara,,'a lambat :r4,a(=9 k4m-,3ki,a, t4raat kaasitas t4rlal- b4sar ata- aa ba,'ak akti5a t4ta ,am-, k-ra,3 b4rma,.aat9 atam-,3ki, is4babka, (al(al lai, s44rti i,54stasi aa akti5a t4ta 'a,3 b4rl4bi(a, iba,i,3ka, 4,3a, ,ilai 0-t-t 'a,3 aka, i4r0l4(8 Jai s4maki, ti,33i rasi0 i,i b4rarti s4maki, 4.4kti. 4,33-,aa, akti5a t4ta t4rs4b-t8
Fi5ed Assets 2urn Over 3 Sales4Fi5ed Asset
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? "9;!/1*";#!/$";#
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%i4 Ass4t T-r, O54r PT8 Ultra6a'a ari ta(-, !1>!1/ m4,3alami 4,i,3kata, tia ta(-,,'a9 'a,3 b4rarti m4,74rmi,ka, ba()a PT8 Ultra6a'a tia ta(-, s4maki, 4.4kti. alam 4,33-,aa, akti5a t4ta ,'a8
Inventor. 2urnover I,54,t0r' t-r,054r
m4r-aka,
rasi0
42si4,si
'a,3
m4,-,6-ka,
s4b4raa 4.4kti. i,54,t0r' ik4l0la 4,3a, m4mba,i,3ka, (ar3a 0k0k 4,6-ala, 4,3a, rata>rata i,54,t0r' -,t-k s-at- 4ri048 Rasi0 i,i m4,3-k-r b4raa kali rata>rata i,54,t0r' b4r-ba( ata- t4r6-al s4lama 4ri048 D4,3a, kata lai,9 m4,3-k-r b4raa kali 4r-sa(aa, m4,6-al rata> rata t0tal 4rs4iaa, s4lama 4ri048 Rasi0 i,i 4,ti,3 kar4,a t0tral 0ms4t t4r3a,t-,3 aa -a k0m0,4, -tama ki,4r6a8 K0m0,4, 4rtama aala( 4mb4lia, sa(am8 Jika 6-mla( 'a,3 l4bi( b4sar ari 4rs4iaa, 'a,3 ib4li s4lama ta(-, i,i9 4r-sa(aa, (ar-s m4,6-al 6-mla( 'a,3 l4bi( b4sar ari 4rs4iaa, -,t-k m4,i,3katka, 0ms4t8 Jika 4r-sa(aa, tiak aat m4,6-al 6-mla( 4rs4iaa, 'a,3 l4bi( ba,'ak9 (al t4rs4b-t aka, m4,'4babka, bia'a la3i8 K0m0,4, k4-a aala( 4,6-ala,8 P4,6-ala, (ar-s s4s-ai 4mb4lia, 4rs4iaa,9 aabila tiak9 4rs4iaa, tiak aka, 4.4kti.8 Hal it- m4,3aa 4art4m4, 4mb4lia, a, 4,6-ala, (ar-s sama8 P4r-tara, 4rs4iaa, aala( -k-ra, ari s4b4raa 42si4, 4r-sa(aa, aat m4,30,tr0l bara,3 a3a,3a, 9 s4(i,33a sa,3at 4,ti,3 -,t-k m4miliki 3ilira, ti,33i 8 Hal i,i m4,-,6-kka, 4r-sa(aa, tiak m4,34l-arka, t4rlal- ba,'ak -a,3 4,3a, m4mb4li t4rlal- ba,'ak s-mb4r 4rs4iaa, a, limba( 4,3a, m4,'ima, 4rs4iaa, ,0, > lak- 8 Hal i,i 6-3a m4,-,6-kka, ba()a 4r-sa(aa, s47ara 4.4kti. aat m4,6-al 4rs4iaa, 'a,3 ib4li,'a P4,3-k-ra, i,i 6-3a m4,-,6-kka, i,54st0r s4b4raa la,74r 4rs4iaa, 'a,3 aa alam 4r-sa(aa, t4rs4b-t8 P4rs4iaa, m4r-aka, sala( sat- as4t t4rb4sar s4b-a( la0ra, 4,3474r aa ,4ra7a8 Jika 4rs4iaa, tiak aat i6-al9 bara,3 t4rs4b-t tiak b4r(ar3a -,t-k 4r-sa(aa,8 P4,3-k-ra, i,i m4,-,6-kka, ti,3kat k4m-a(a, 4r-sa(aa, aat m4,3-ba( 4rs4iaa, m4,6ai kas8
/ara men)hitun) Inventor. 2urnover < Inventory $urnover =
COGS ( Inventory t + Inventory t −1 )/ 2
P4r(it-,3a, I,54,t0r' T-r,054r aa PT8 Ultra Ja'a "#$,< Inventory$urnover =
n+entory )urno+er
Rp. 2.979 .799.459 .658 ( Rp . 714.411 .455.060 + Rp . 534.977 .217.239 )/ 2
¿ &7371177&$88%8
P4r(it-,3a, I,54,t0r' T-r,054r aa PT8 Ultra Ja'a "#$+< Inventory$urnover =
n+entory )urno+er
Rp .2 .446 .448.128.599 ( Rp .534.977 .217.239+ Rp .334.169 .035.934 )/ 2
¿ 53$!95&%59&51111
P4r(it-,3a, I,54,t0r' T-r,054r aa PT8 Ultra Ja'a "#$"< Inventory $urnover =
n+entory )urno+er
"#$, &7371177&$88%8
Rp . 1.908.109 .047 .237 ( Rp .334 .169.035.934 + Rp .368 .496.687.848 )/ 2
¿ 53&%1577!8%%5&$
"#$+ 53$!95&%59&51111
"#$" 53&%1577!8%%5&$
I,54,t0r' T-r,054r aa PT8 Ultra Ja'a ari ta(-, !1 (i,33a !1/ m4miliki 4,-r-,a, a, 4,i,3kata,8 Paa !1"9 i,54,t0r' t-r,054r PT8 Ultra Ja'a m4,3alami 4,-r-,a, 'a,3 aat t4r6ai kar4,a 4,i,3kata, i,54,t0r'8 S4a,3ka, aa ta(-, !1/ PT8 Ultra Ja'a m4miliki i,54,t0r' t-r,054r 'a,3 6a-( ari ta(-, s4b4l-m,'a 'ait- s4b4sar /9!@8 Hal i,i m4,-,6-kka, ba()a 4r-tara, 4rs4iaa, aa PT8 Ultra Ja'a m4,3alami 4,i,3kata, 'a,3 si3,i2ka,8 A11ount Re1eiva'le 2urnover
Pi-ta,3 'a,3 imiliki 0l4( s-at- 4r-sa(aa, m4m-,'ai (-b-,3a, 'a,3 4rat 4,3a, 50l-m4 4,6-ala, kr4it9 kar4,a timb-l,'a i-ta,3 is4babka, 0l4( 4,6-ala, bara,3>bara,3 s47ara kr4it a, (asil ari 4,6-ala, s47ara kr4it ,4tt0 iba3i 4,3a, i-ta,3 rata>rata m4r-aka, 4r-tara, i-ta,38 Nilai ari 4r-tara, i-ta,3 t4r3a,t-,3 ari s'arat 4mba'ara, i-ta,3 t4rs4b-t8 Maki, l-,ak ata- maki, lama s'arat 4mba'ara, 'a,3 it4taka, b4rarti maki, lama m0al t4rikat alam i-ta,38 M4,34,ai 4r-tara, i-ta,38 P4,aat
m4,34,ai
4r-tara,
i-ta,3
m4,-r-t Drs6
(una7ir
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da*at
dinilai
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i-ta,3
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setahun?6 Dari -a 4,aat iatas maka aat isim-lka, ba()a 4r-tara, i-ta,3 it- it4,t-ka, -a .akt0r -tama9 'ait- 4,6-ala, kr4it a, rata>rata i-ta,38 Rata>rata i-ta,3 aat i4r0l4( 4,3a, 7ara m4,6-mla(ka, i-ta,3 a)al 4ri04 4,3a, i-ta,3 ak(ir 4ri04 iba3i -a8 Aakala,'a a,3ka 4,6-ala, kr4it -,t-k s-at- 4ri04 t4rt4,t- tiak aat i4r0l4( s4(i,33a 'a,3 i3-,aka, s4ba3ai 4,6-ala, kr4it aala( a,3ka t0tal 4,6-ala,8
/ara men)hitun) A11ount Re1eiva'le 2urnover < Account Receivable $urnover =
Sales ( Account Receivablet + Account Receivable t − 1)/ 2
P4r(it-,3a, I,54,t0r' T-r,054r aa PT8 Ultra Ja'a "#$,< Rp . 3.916 .789.366 .423 Account Receivable $urnover = ( Rp .395.101 .722.940+ Rp .368.549.136 .075)/ 2 Aount Reei+a(*e )urno+er
¿ 1,!$759!87&&77
P4r(it-,3a, I,54,t0r' T-r,054r aa PT8 Ultra Ja'a "#$+< Rp . 3.460.231 .249.075 Account Receivable $urnover = ( Rp .368.549 .136.075 + Rp .297.400 .522.080 )/ 2 Aount Reei+a(*e )urno+er
¿ 1,%9187%%!&5!
P4r(it-,3a, I,54,t0r' T-r,054r aa PT8 Ultra Ja'a "#$"< Account Receivable $urnover =
Rp .2 .809.851.307.439 ( Rp .297.400.522 .080+ Rp .255 .494 .585 .569 )/ 2
Aount Reei+a(*e )urno+er
"#$, 1,!$759!87&&77
¿ 1,1!&1%87979971%
"#$+ 1,%9187%%!&5!
"#$" 1,1!&1%87979971%
A770-,t R474i5abl4 T-r,054r aa PT8 Ultra Ja'a ari ta(-, !1 (i,33a !1/ m4,3alami 4,i,3kata, m-lai ari 1!91$@ (i,33a aa ta(-, !1/ m4miliki a770-,t r474i5abl4 t-r,054r 1!9$@8 Hal i,i m4,-,6-kka, ba()a aa s4tia ta(-,,'a PT8 Ultra Ja'a m4miliki a770-,t r454i5abl4 'a,3 t4r-s m4,i,3kat t4r(aa 4,6-ala,,'a8
S-mb4r 4'3a,t9 J8 J89 Ki4s09 D8 +89 & K4ll9 8 G8 :1;;$=8 Aounting Prinip*es :/t( 48=8 N4) Y0rk9 C(i7(4st4r9 risba,49 T0r0,t09 Si,3a0r4< J0(, il4' & S0,s9 I,78 8 *!
