Pertemuan 5 - Analisa Laporan Keuangan

8/17/2019 Pertemuan 5 - Analisa Laporan Keuangan

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ANALISIS LAPORANKEUANGAN

KULIAH - 5


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2-52

ACCOUNTING CYCLE

Analyze andrecord thetransactions

Post thetransactions andprepare trial

balance

Adjust theaccountsand prepare

trial balance

Close theaccounts andprepare trialbalance

Prepare thefinancialstatements


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LAPORAN KEUANGAN

LAPORAN LABA RUGILAPORAN PERUBAHAN EKUITASLAPORAN ARUS KASCATATAN ATAS LAPORAN KEUANGAN


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1. Neraca(Balance Sheet)

Menggambarkan posisi keuangan perusahaan pada suatu

titik waktu tertentu (biasanya di akhir tahun anggaranatau akhir periode akuntansi)


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2. Laporan Laba Rugi(Income Statement)

Menggambarkan volume kegiatan perusahaan selama

suatu periode waktu tertentu (biasanya selama satu tahun

anggaran atau satu periode akuntansi)


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3. Laporan Perubahan Modal(Changes of Owners’ Equity Statement

Menggambarkan peningkatan ata penrnan

akti!a ber"i# ata keka$aan "e%ama "at peri&'e(akt tertent )bia"an$a "e%ama "at ta#n

anggaran ata "at peri&'e akntan"i*


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!. Laporan Aru" Ka" (Cash Flow Statement Memberikan in+&rma"i $ang memngkinkan para

pemakai ntk menge!a%a"i perba#an 'a%amakti!a ber"i# per"a#aan, "trktr keangan

)terma"k %iki'ita" 'an "&%!abi%ita"* 'ankemampan ntk mempengar#i m%a# "erta(akt ar" ka" 'a%am rangka a'apta"i 'engan

perba#an kea'aan 'an pe%ang

Se%ama "at peri&'e (akt tertent )bia"an$a "e%ama"at ta#n anggaran ata "at peri&'e akntan"i*


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#. Ca$a$an a$a" Laporan Keuan%an(Notes to Financial Statement

In+&rma"i tentang 'a"ar pen$"nan %ap&ran keangan'an kebiakan akntan"i $ang 'ipi%i# 'an 'iterapkan

ter#a'ap peri"ti(a 'an tran"ak"i $ang penting. In+&rma"i $ang 'i(aibkan 'a%am Pern$ataan Stan'ar

Akntan"i Keangan tetapi ti'ak 'i"aikan 'i nera/a,%ap&ran %aba rgi, %ap&ran ar" ka", 'an %ap&ranperba#an ekita".

In+&rma"i tamba#an $ang ti'ak 'i"aikan 'a%am %ap&rankeangan tetapi 'iper%kan 'a%am rangka pen$aian"e/ara (aar.


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&ubun%an

Financial Position Financial Performance

Balance Sheet as at Dec.31, 2007

Events during 2008 affecting

only the balance sheet

Balance Sheet as at Dec.31, 2008

nco!e State!ent for the year 2008

State!ent of "etained Earnings

for the year 2008

Auditing


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Income Statement#for a s$ecified $eriod%

"evenues & E'$enses

(nco!e before ta'

Deducted by nco!e ta'

()et inco!e

RE Statement#for a s$ecified $eriod%

Beginning Balance

*dded by +net inco!e

Deducted By+

dividends declared

(Ending Balance

o Balance Sheet

!"!N#AN $NC%&' ()A)'&'N) *"ALANC' ('')


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GENERALLY ACCEPTE' ACCOUNTINGPRINCIPLES AN' CONCEPTS

En$$) * E+er) en$$) " a "epara$e e,ono-, un$ and"hould be ep$ d"$n,$ /ro- $he a,$+$e" o/ $"o0ner" and o$her ,o-pane"

Mone$ar) Un$ * onl) e,ono-, e+en$" $ha$ ha+e-one$ar) $ran"a,$on" 0ll be repor$ed n $he

1nan,al "$a$e-en$" Co"$ Prn,ple * a""e$" are pre"en$ed a$ $her or%nal(h"$or,al ,o"$

Gon% Con,ern * ,o-pane" are e"$abl"hed 0$h $he%oal $ha$ $he) 0ll opera$e /or an nde1n$el) lon%perod o/ $-e

Perod,$) * e,ono-, a,$+$e" o/ an) 1r- ,an bed+ded n$o d",re$e $-e perod" /or repor$n%purpo"e"

Ma$,hn% Prn,ple *all re+enue" -u"$ be re,orded n$he a,,oun$n% perod n 0h,h $he %ood" are "old or"er+,e" are rendered and all e2pen"e" -u"$ be

re,orded n $he a,,oun$n% perod n 0h,h $he) aren,urred $o produ,e "u,h re+enue"


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KETENTUAN PEMUKUAN PASAL 45KUP

0* 1aib Paak &rang priba'i $ang me%akkan kegiatan "a#a atapekeraan beba" 'an 1aib Paak ba'an 'i In'&ne"ia (aibmen$e%enggarakan pembkan.

2* 1aib Paak $ang 'ike/a%ikan 'ari ke(aiban men$e%enggarakanpembkan "ebagaimana 'imak"' pa'a a$at )0*, tetapi (aibme%akkan pen/atatan, a'a%a# 1aib Paak &rang priba'i $angme%akkan kegiatan "a#a ata pekeraan beba" $ang "e"ai'engan ketentan peratran pern'ang-n'angan perpaakan'iperb&%e#kan meng#itng peng#a"i%an net& 'engan

menggnakan N&rma Peng#itngan Peng#a"i%an Net& 'an 1aibPaak &rang priba'i $ang ti'ak me%akkan kegiatan "a#a atapekeraan beba".

3* Pembkan ata pen/atatan ter"ebt #ar" 'i"e%enggarakan'engan memper#atikan iktika' baik 'an men/erminkan kea'aan

ata kegiatan "a#a $ang "ebenarn$a.


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4* Pembkan ata pen/atatan #ar" 'i"e%enggarakan 'i In'&ne"ia'engan menggnakan #r+ %atin, angka Arab, "atan mata angrpia#, 'an 'i""n 'a%am ba#a"a In'&ne"ia ata 'a%am ba#a"aa"ing $ang 'iiinkan &%e# Menteri Keangan.

5* Pembkan 'i"e%enggarakan 'engan prin"ip taat a"a" 'an 'engan"te%"e% akra% 'an "te%"e% ka".

6* Perba#an ter#a'ap met&'e pembkan 'an7ata ta#n bk#ar" men'apat per"etan 'ari 8irektr 9en'era% Paak.

):* Pembkan "ekrang-krangn$a ter'iri ata" /atatan mengenai#arta, ke(aiban, m&'a%, peng#a"i%an 'an bia$a, "erta pena%an'an pembe%ian "e#ingga 'apat 'i#itng be"arn$a paak $angtertang.

);* Pembkan 'engan menggnakan ba#a"a a"ing 'an mata ang"e%ain Rpia# 'apat 'i"e%enggarakan &%e# 1aib Paak "ete%a#men'apat iin Menteri Keangan.


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* Bk, /atatan, 'an '&kmen $ang mena'i 'a"ar pembkan atapen/atatan 'an '&kmen %ain terma"k #a"i% peng&%a#an 'ata 'aripembkan $ang 'ike%&%a "e/ara e%ektr&nik ata "e/ara pr&gramap%ika"i &n-%ine (aib 'i"impan "e%ama 0> )"ep%#* ta#n 'iIn'&ne"ia, $ait tempat kegiatan ata tempat tingga% 1aib Paak&rang priba'i, ata 'itempat ke''kan 1aib Paak ba'an.


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ANALISIS LAPORAN KEUANGAN

Sat pr&"e" $ang pen# pertimbangan'a%am rangka membant menge!a%a"i

p&"i"i keangan 'an #a"i% &pera"iper"a#aan pa'a ma"a "ekarang 'an

ma"a %a%, 'engan tan ntkmenentkan e"tima"i 'an pre'ik"i $ang

pa%ing memngkinan mengenai k&n'i"i'an kinera per"a#aan pa'a ma"amen'atang )Le&p&%' A. Bern"tein*


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6UNGSI ANALISIS LAPORANKEUANGAN

Sebagai a%at k&ntr&% "erta'apat men'etek"i ika

ter'apat keti'ak(aaran

%ap&ran keangan


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LANGKA&*LANGKA& 'ALAMANALISIS LAPORAN KEUANGAN


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METO'E ANALISIS LAPORANKEUANGAN


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ANALISIS &ORI7ONTAL


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'E6INISI

Met&'e ana%i"i" $ang 'i%akkan

'engan /ara memban'ingkan%ap&ran keangan 'enganbeberapa peri&'e "e#ingga

'apat 'iketa#i perkembangan'an ke/en'erngann$a


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METO'E ANALISIS &ORISONTAL('INAMIS


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Ln,oln Co-pan)Co-para$+e alan,e Shee$'e,e-ber 389 4::; and 4::#

A""e$"Curren$ a""e$" < ##:9::: < #339::: < 8=9::: 3.4>Lon%*$er- n+e"$-en$" ?#9::: 8==9#:: (549#::(!;.#>62ed a""e$" (ne$ !!!9#:: !=:9::: (4#9#:: (#.!>In$an%ble a""e$" #:9::: #:9::: @To$al a""e$" Lon%*$er- labl$e" 8::9::: 4::9::: (8::9:::

(#:.:> To$al labl$e" < 38:9::: < !!39::: S$o,holder" EBu$)Pre/erred ;> "$o,9

2006 2005 Amount Percent

Balance SheetBalance SheetIncrease (Decrease)


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Ln,oln Co-pan)Co-para$+e alan,e Shee$'e,e-ber 389 4::; and 4::#

A""e$"Curren$ a""e$" < ##:9::: < #339::: < 8=9::: 3.4>Lon%*$er- n+e"$-en$" ?#9::: 8==9#:: (549#::(!;.#>62ed a""e$" (ne$ !!!9#:: !=:9::: (4#9#:: (#.!>In$an%ble a""e$" #:9::: #:9::: @To$al a""e$" Lon%*$er- labl$e" 8::9::: 4::9::: (8::9:::

(#:.:> To$al labl$e" < 38:9::: < !!39::: S$o,holder" EBu$)Pre/erred ;> "$o,9


Balance SheetBalance SheetIncrease (Decrease)


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AssetsCurrent assets + ,,---- + ,//--- + 10--- /.2Long*term inestments 3,--- 100,-- 452,--6 478.,69i:ed assets 4net6 777,-- 70---- 42,,--6 4,.76$ntangible assets ,---- ,---- ;)otal assets +11/3,-- +12/-,-- + 431---6 40.76 LiabilitiesCurrent liabilities + 21---- + 27/--- + 4//---6 41/.86Long*term liabilities 1----- 2----- 41-----6 4,-.-6 )otal liabilities + /1---- + 77/--- +41//---6 4/-.-6 (toc


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(ales +1,/-,-- +12/7--- +238,-- 27.-(ales returns /2,-- /7--- 41,--6 47.76Net sales +1735--- +12----- +235--- 27.5Cost of goods sold 1-7/--- 52---- 22/--- 20.2#ross profit + 7,,--- + /5---- + 0,--- 13.0(elling e:penses + 131--- + 170--- + 77--- 23.3Administratie e:penses 1-7--- 307-- 88-- 8.5)otal operating e:penses + 23,--- + 2777-- + ,-8-- 2-.0%perating income + 18---- + 1/,8-- + 277-- 15.-%ther income 5,-- 11--- 42,--6 422.06

+ 185,-- + 1788-- + 213-- 17.3%ther e:pense 8--- 12--- 48---6 4,-.-6$ncome before income ta: + 182,-- + 1/78-- + 203-- 2-.0$ncome ta: 01,-- ,51-- 1/7-- 2/.1Net income + 31--- + 08,-- + 17,-- 13.-

Ln,oln Co-pan)Co-para$+e In,o-e S$a$e-en$'e,e-ber 389 4::; and 4::#


Increase (Decrease)

Income StatementIncome Statement


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Horizontal Analysis:

Increase amount 236#500

$ase year (2005) !#2%*#000& 2*'0

2*'0

+incoln ,om-any,om-arati.e Income StatementDecemer %!# 2006 an1 2005


Increase (Decrease)


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Horizontal Analysis:

Increase amount 23#000

$ase year (2005) !#200#000& 2*'

2*'

+incoln ,om-any,om-arati.e Income StatementDecemer %!# 2006 an1 2005


Increase (Decrease)


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ANALISIS DERTIKAL


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'E6INISI

Met&'e ana%i"i" $ang 'i%akkan'engan /ara memban'ingkan

a//&nt-a//&nt %ap&rankeangan )ra"i& tertent* pa'a

"at peri&'e tertent "e#ingga'apat 'iketa#i ni%ai re%ati!e-n$a ter#a'ap ba"i" tertent.


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METO'E ANALISIS DERTIKAL (STATIS


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Ln,oln Co-pan)Co-para$+e alan,e Shee$

Assets,urrent assets 550#000 *'% 5%%#000 *%'%

+on4term in.estments 35#000 '% !""#500 !*'*

Pro-erty# -lant# e7ui-' (net) ***#500 %3'0*"0#000 %'2

Intan4ile assets50#000 *'* 50#000 *'! 8otal assets !#!%3#500 !00'0

!#2%0#500 !00'0

+iailities

,urrent liailities 2!0#000 !'* 2*%#000 !3'"

+on4term liailities !00#000 ' 200#000 !6'%

8otal liailities %!0#000 2"'2 **%#000 %6'0

Stoc9/ol1ers E7uity

Preferre1 stoc9# 6# !00 -ar !50#000 !%'2 !50#000 !2'2,ommon stoc9# !0 -ar 500#000 *%'3500#000 *0'6

Retaine1 earnin4s !"3#500 !5'"!%"#500 !!'2

8otal stoc9/ol1ers e7uity 23#500 "2' ""#500 6*'0

8otal lia' SE!#!%3#500 !00'0 !#2%0#500 !00'0

Decemer %!# 2006 Decemer %!# 2005

Amount Percent Amount Percent

;ertical Analysis:

,urrent assets 550#0008otal assets !#!%3#500

& *'%

*'%

Balance

Sheet

Balance

Sheet


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Lincoln CompanyComparatie "alance (heet



Pro-erty# -lant# e7ui-' (net) ***#500 %3'0 *"0#000 %'2

Intan4ile assets 50#000 *'* 50#000 *'!

8otal assets !#!%3#500 !00'0 !#2%0#500 !00'0

+iailities



8otal liailities %!0#000 2"'2 **%#000 %6'0

Stoc9/ol1ers E7uity

Preferre1 6 stoc9# !00 -ar !50#000 !%'2 !50#000 !2'2,ommon stoc9# !0 -ar 500#000 *%'3 500#000 *0'6

Retaine1 earnin4s !"3#500 !5'" !%"#500 !!'2


8otal lia' SE !#!%3#500 !00'0 !#2%0#500 !00'0

;ertical Analysis:

,urrent assets 5%%#0008otal assets !#2%0#500

& *%'%

*%'%




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Lincoln CompanyComparatie "alance (heet



Pro-erty# -lant# e7ui-' (net) ***#500 %3'0 *"0#000 %'2

Intan4ile assets 50#000 *'* 50#000 *'!

8otal assets !#!%3#500 !00'0 !#2%0#500 !00'0

+iailities



8otal liailities %!0#000 2"'2 **%#000 %6'0

Stoc9/ol1ers E7uity

Preferre1 6 stoc9# !00 -ar !50#000 !%'2 !50#000 !2'2,ommon stoc9# !0 -ar 500#000 *%'3 500#000 *0'6

Retaine1 earnin4s !"3#500 !5'" !%"#500 !!'2


8otal lia' SE !#!%3#500 !00'0 !#2%0#500 !00'0




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Sales !#5%0#500 !02'2 !#2%*#000 !02'

Sales returns %2#500 2'2 %*#000 2'


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Lincoln CompanyComparatie $ncome (tatement9or the @ears 'nded ecember /1 2--8 and 2--,

Sales !#5%0#500 !02'2 !#2%*#000 !02'

Sales returns %2#500 2'2 %*#000 2'


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Sales !#5%0#500 !02'2 !#2%*#000 !02'

Sales returns %2#500 2'2 %*#000 2'


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Sales !#5%0#500 !02'2 !#2%*#000 !02'

Sales returns %2#500 2'2 %*#000 2'


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o!!on Sie State!entso!!on Sie State!ents

4ertical analysis 5ith both dollar and

$ercentage a!ounts is also useful in

co!$aring one co!$any 5ith another or

5ith industry averages. Such

co!$arisons are easier to !ae 5ith the

use of common-size statements in

5hich all ite!s are e'$ressed in $ercentages.

4ertical analysis 5ith both dollar and

$ercentage a!ounts is also useful in

co!$aring one co!$any 5ith another or

5ith industry averages. Suchco!$arisons are easier to !ae 5ith the

use of common-size statements in

5hich all ite!s are e'$ressed in

$ercentages.

i


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o!!on&Sie nco!e State!ento!!on&Sie nco!e State!ent


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ANALISIS RASIO


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Current Ratio =

Aktiva lancar

Hutang lancar

Acid Test Ratio = Aktiva lancar - Persediaan

Hutang ancar

Mengukur kemampuan perusahaan dalam membayar pengeluaran-

pengeluaran kas !angka pendek

LIU'ITY RASIO


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Debt to Equity Ratio ="otal Hutang

Modal

Debt Ratio ="otal Hutang

"otal Assets

Mengukur kemampuan perusahaan untuk bertahan dalam !angkawaktu yang lama (#truktur Pembiayaan $angka Pan!ang)

SOLDAILITYFLEDERAGE RASIO


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Return on Investment (RoI) =aba #blm Pa!ak

%perating Assets

Profit Margin atau Return on a!es =aba &ersih

"otal #ales

Return on Equity = aba &ersihModal

Mengukur pendapatan atau kesuksesan operasi perusahaan dalam !angka waktu tertentu

Return on Assets = aba &ersih

"otal Assets

PRO6ITAILITY RASIO


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Inventory Turnover ="otal #ales

Persediaan 'ata-rata

"i#ed Assets Turnover et *ncome

"otal Aktiva "etap

Average Co!!ection Period 'ata2 Piutang

'ata2 +redit #ales per

Hari

Mengukur aktivitas perusahaan dalam !angka waktu tertentu

ACTIDITY RASIO


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SOME 6ACTS AOUT T&E RATIOS

?inan/ia% rati& i" n&t a /r$"ta% ba%%

9"t S#&(ing t#e In'i/ati&n" 9"t a /&n!enient (a$ t& "mmarie %arge @antitie" &+

=nan/ia% 'ata t& /&mpare =rm" per+&rman/e


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OHECTIDES O6 RATIO ANALYSIS

Stan'ar'ie =nan/ia% in+&rmati&n +&r/&mpari"&n"

E!a%ate /rrent &perati&n" C&mpare per+&rman/e (it# pa"t

per+&rman/e C&mpare per+&rman/e again"t &t#er =rm"

&r in'"tr$ "tan'ar'" St'$ t#e e/ien/$ &+ &perati&n" St'$ t#e ri"k &+ &perati&n"


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• ,""*, .M&' /*"H 01-+A"+H*,

APP'%A+H

• 'A"*%#H*P &"/ 0&'%"H'#

•

#*, "A3-'*#4 &H* "H .M&'

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Pertemuan 5 - Analisa Laporan Keuangan