L aporan Keuangan PT Aqua Golden Mississippi Tbk ... 96. Laporan Keuangan
PT Ades Waters Indonesia Tbk ... Laporan Keuangan PT Delta Djakarta Tbk ...
92
LAMPIRAN
L aporan Keuangan PT Aqua Golden Mississippi Tbk
93
94
95
96
Laporan Keuangan PT Ades Waters Indonesia Tbk
97
98
99
100
Laporan Keuangan PT Multi Bintang Indonesia Tbk
101
102
103
104
Laporan Keuangan PT Delta Djakarta Tbk
105
106
107
108
Analisis Ratio Keuangan I.
Liquidity Ratio a. Current Ratio = Current Asset / Current Liabilities Company
Years 2007
PT Aqua Golden Mississippi Tbk
709,16
PT Ades Waters Indonesia Tbk
34,38
PT Delta Djakarta Tbk
417,26
PT Multi Bintang Indonesia Tbk
59,12
b. Quick Ratio = Current Asset –Inventory / Current Liabilities Company
Years 2007
PT Aqua Golden Mississippi Tbk
638,08
PT Ades Waters Indonesia Tbk
27,77
PT Delta Djakarta Tbk
387,56
PT Multi Bintang Indonesia Tbk
42,38
c. Working Capital = Current Asset – Current Liabilities Company
Years 2007
PT Aqua Golden Mississippi Tbk
485.145
PT Ades Waters Indonesia Tbk
–63.225
PT Delta Djakarta Tbk
328.883
PT Multi Bintang Indonesia Tbk
–158.128
109 II.
Efficiency Ratio a. Inventory Turnover = Cost of Good Sold / Inventory Company
Years 2007
PT Aqua Golden Mississippi Tbk
31,27
PT Ades Waters Indonesia Tbk
20,69
PT Delta Djakarta Tbk
27,16
PT Multi Bintang Indonesia Tbk
8,28
b. Average Collect. Period = Account Receivable / Average Sales per day Company
Years 2007
PT Aqua Golden Mississippi Tbk
85
PT Ades Waters Indonesia Tbk
24
PT Delta Djakarta Tbk
98
PT Multi Bintang Indonesia Tbk
42
c. Fixed Asset Turnover = Sales / Net Fixed Asset Company
Years 2007
PT Aqua Golden Mississippi Tbk
6,02
PT Ades Waters Indonesia Tbk
0,92
PT Delta Djakarta Tbk
6,28
PT Multi Bintang Indonesia Tbk
2,69
d. Total Asset Turnover = Sales / Total Asset Company
Years 2007
PT Aqua Golden Mississippi Tbk
2,19
110 PT Ades Waters Indonesia Tbk
0,74
PT Delta Djakarta Tbk
1,41
PT Multi Bintang Indonesia Tbk
1,57
III. Leverage Ratio a. Debt to Total Asset = Total Liabilities / Total Asset Company
Years 2007
PT Aqua Golden Mississippi Tbk
42,35
PT Ades Waters Indonesia Tbk
62,46
PT Delta Djakarta Tbk
22,21
PT Multi Bintang Indonesia Tbk
68,19
b. Debt to Equity Ratio = Total Liabilities / Owner’s Equity Company
Years 2007
PT Aqua Golden Mississippi Tbk
74,43
PT Ades Waters Indonesia Tbk
166,39 28,7
PT Delta Djakarta Tbk
214,46
PT Multi Bintang Indonesia Tbk IV. Profit Ratio a. Gross Profit Margin Ratio = Gross Profit / Sales Company
Years 2007
PT Aqua Golden Mississippi Tbk
6,11
PT Ades Waters Indonesia Tbk
–0,21
PT Delta Djakarta Tbk
23,62
111 PT Multi Bintang Indonesia Tbk
45,32
b. Operating Profit Ratio = Operating Profit / Sales Company
Years 2007
PT Aqua Golden Mississippi Tbk
4,57
PT Ades Waters Indonesia Tbk
–93,53
PT Delta Djakarta Tbk
7,25
PT Multi Bintang Indonesia Tbk
13,63
c. Net Profit Margin Ratio = Net Profit / Sales Company
Years 2007
PT Aqua Golden Mississippi Tbk
3,38
PT Ades Waters Indonesia Tbk
–117,46
PT Delta Djakarta Tbk
5,66
PT Multi Bintang Indonesia Tbk
8,62
d. Return on Asset = Net Profit Margin * Total Asset Turnover Company
Years 2007
PT Aqua Golden Mississippi Tbk
3,38
PT Ades Waters Indonesia Tbk
–117,46
PT Delta Djakarta Tbk
5,66
PT Multi Bintang Indonesia Tbk
8,62
112
Perhitungan Altman Z-Score PT Aqua Golden Mississippi Tbk Z1 = 485.145 / 891.530 = 0,544171 Z2 = 95.821 / 891.530 = 0,107479 Z3 = 1.952.156 / 891.530 = 2,189669 Z4 = 507.270 / 377.577 = 1,343488 Z5 = 467.849 / 891.530 = 0,524771 ZScore = 1.2 * Z1 + 3.3 * Z2 + Z3 + .6 * Z4 + 1.4 * Z5 = 1.2 * (0,544171) + 3.3 * (0,107479) + 2,189669 + 0.6 * (1,343488) + 1.4 * (0,524771) = 0,653006 + 0,354682 + 2,189669 + 0,806093 + 0,734679 = 4,738128
Perhitungan Altman Z-Score PT Ades Waters Indonesia Tbk Z1 = –63.225 / 178.761 = –0,353685 Z2 = –151.986 / 178.761 = –0,850219 Z3 = 131.549 / 178.761 = 0,735893 Z4 = 67.106 / 111.655 = 0,601012 Z5 = –527.859 / 178.761 = –2,952876 ZScore = 1.2 * Z1 + 3.3 * Z2 + Z3 + .6 * Z4 + 1.4 * Z5 = 1.2 * (–0,353685) + 3.3 * (–0,850219) + 0,735893 + 0.6 * (0,601012) + 1.4 * (–2,952876) = –0,424421 + –2,805723 + 0,735893 + 0,360607 + –4,134026
113
= –6,26767
Perhitungan Altman Z-Score PT Delta Djakarta Tbk Z1 = 328.883 / 592.359 = 0,555209 Z2 = 66.622 / 592.359 = 0,112469 Z3 = 439.823 / 592.359 = 0,742494 Z4 = 458.432 / 131.545 = 3,484982 Z5 = 423.404 / 592.359 = 0,714776 ZScore = 1.2 * Z1 + 3.3 * Z2 + Z3 + .6 * Z4 + 1.4 * Z5 = 1.2 * (0,555209) + 3.3 * (0,112469) + 0,742494 + 0.6 * (3,484982) + 1.4 * (0,714776) = 0,666251 + 0,371148 + 0,742494 + 2,090989 + 1,000686 = 4,871568
Perhitungan Altman Z-Score PT Multi Bintang Indonesia Tbk Z1 = –158.128 / 621.835 = –0,254293 Z2 = 131.151 / 621.835 = 0,21091 Z3 = 978.600 / 621.835 = 1,573729 Z4 = 197.723 / 424.028 = 0,466297 Z5 = 174.851 / 621.835 = 0,281186 ZScore = 1.2 * Z1 + 3.3 * Z2 + Z3 + .6 * Z4 + 1.4 * Z5
114
= 1.2 * (–0,254293) + 3.3 * (0,21091) + 1,573729 + 0.6 * (0,466297) + 1.4 * (0,281186) = –0,305151 + 0,696002 + 1,573729 + 0,279778 + 0,39366 = 2,638018
115
Perhitungan Supply Chain Operations Reference (SCOR) PT Aqua Golden Mississippi Tbk 1) Supply Chain Management Cost = 2.974 + 26.945 – 709 + 1.418 – 676 + 254 – 6.838 = 23.368
% Supply Chain Management Cost terhadap Revenue 23.368 = 1.952.156 = 0,011970 = 1,20%
2) Cost of Goods Sold = 1.832.966
% Cost of Goods Sold terhadap Revenue 1.832.966 = 1.952.156 = 0,938944 = 93,89%
116
3) Cash-to-Cash Cycle Time Average inventory =
Average receivables 365 +
Average payables 365 –
COGS
365
Sales
COGS
((24.701+33.909) + (23.732+30.972))/2 =
365 + 1.832.966 ((6.179+444.751) + (5.803+423.926))/2 365 – 1.952.156 ((55.404) + (36.817+11.6464))/2 365 1.832.966 56.657
=
440.329,5 365 +
1.832.966
104.342,5 365 –
1.952.156
365 1.832.966
= 11,28215 + 82,32962 – 20,77781 = 72,83397 Cost of goods sold Inventory turnover ratio = Average inventory 1.832.966 = ((24.701+33.909) + (23.732+30.972))/2 = 32,35198
4) Return on Supply Chain Fixed Assets Rumus 1 :
117
Profit Before Interest and Taxation =
X 100 Fixed Assets 95.821
=
X 100 21.888 + 302.246
= 0,295622 = 29,56%
Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Supply Chain Fixed Assets 1.952.156 – 1.832.966 – 23.368 = 21.888 + 302.246 = 0,295625 = 29,56%
5) Return on Working Capital Working Capital = Current assets – Current liabilities = 564.789 – 79.642 = 485.147 Rumus 1 : Profit Before Interest and Taxation Return on Working Capital =
X 100 Working capital
118
95.821 =
X 100 485.147
= 0,197509 = 19,75%
Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Working Capital 1.952.156 – 1.832.966 – 23.368 = 485.147 = 0,197511 = 19,75%
119
Perhitungan Supply Chain Operations Reference (SCOR) PT Ades Waters Indonesia Tbk 1) Supply Chain Management Cost = 71.984 + 41.478 + 9.290 – 13.283 + 31.984 – 210 + 15.063 + 88 – 4.689 = 151.705
% Supply Chain Management Cost terhadap Revenue 151.705 = 131.549 = 1,153221 = 115,32%
2) Cost of Goods Sold = 131.830
% Cost of Goods Sold terhadap Revenue 131.830 = 131.549 = 1,002136 = 100,21%
120
3) Cash-to-Cash Cycle Time Average inventory =
Average receivables 365 +
COGS
Sales
(6.371 + 11.602)/2 =
Average payables 365 – COGS
((8.608+7.959) + (9.543+11.474))/2 365 +
365 –
131.830
131.549
(3.840 + 6.214)/2 365 131.830 8.986,5 =
18.792 365 +
91.470
5.027 365 –
365
102.187
91.470
= 35,85954 + 67,12282 – 20,05964 = 82,92273 Cost of goods sold Inventory turnover ratio = Average inventory 131.830 = (6.371 + 11.602) / 2 = 14,669782
4) Return on Supply Chain Fixed Assets Rumus 1 : Profit Before Interest and Taxation =
X 100 Fixed Assets
365
121
–151.986 =
X 100 143.386
= –1,059978 = –105,98%
Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Supply Chain Fixed Assets 131.549 – 131.830 – 151.705 = 143.386 = –1,059978 = –105,98%
5)
Return on Working Capital Working Capital = Current assets – Current liabilities = 33.121 – 96.346 = –63.225 Rumus 1 : Profit Before Interest and Taxation Return on Working Capital =
X 100% Working capital –151.986
=
X 100% –63.225
122
= 2,403891 = 240,39% Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Working Capital 131.549 – 131.830 – 151.705 = –63.225 = 2,403891
123
Perhitungan Supply Chain Operations Reference (SCOR) PT Multi Bintang Indonesia Tbk 1) Supply Chain Management Cost = 245.504 + 63.915 – 884 – 1.008 – 3.985 + 2.429 + 1.818 + 3.632 = 311.421
% Supply Chain Management Cost terhadap Revenue 311.421 = 978.600 = 0,318231 = 31,82%
2) Cost of Goods Sold = 536.028
% Cost of Goods Sold terhadap Revenue 536.028 = 978.600 = 0,547750 = 54,78%
124
3) Cash-to-Cash Cycle Time Average inventory =
Average receivables 365 –
COGS (64.747+76.459)/2
COGS
(110.490+99.757)/2 365 + 978.600
70.603
105.123,5 365 +
536.028
43.524 365 –
365
978.600
536.028
= 57,64818 Cost of goods sold Inventory turnover ratio = Average inventory 536.028 = (64.747 + 76.459) / 2 = 7,592142
4) Return on Supply Chain Fixed Assets Rumus 1 : Profit Before Interest and Taxation =
X 100 Fixed Assets 131.151 X 100 362.811
365 536.028
= 48,076024 + 39,209153 – 29,636997
=
(43.490+43.558)/2 365 –
536.028
=
365
Sales
=
Average payables
365 +
125
= 0,361486 = 36,15%
Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Supply Chain Fixed Assets 978.600 – 536.028 – 311.421 = 362.811 = 0,361486 = 36,15%
5)
Return on Working Capital Working Capital = Current assets – Current liabilities = 621.835 – 424.028 = 197.807 Rumus 1 : Profit Before Interest and Taxation Return on Working Capital =
X 100% Working capital 131.151
=
X 100% 197.807
= 0,663025
126
= 66,30% Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Working Capital 978.600 – 536.028 – 311.421 = 197.807 = 0,663025 = 66,30%
127
Perhitungan Supply Chain Operations Reference (SCOR) PT Delta Djakarta Tbk 1) Supply Chain Management Cost = 105.268 + 31.638 – 7.589 – 51 – 741 + 2.371 = 130.896
% Supply Chain Management Cost terhadap Revenue 130.896 = 439.823 = 0,297610629 = 29,76%
2) Cost of Goods Sold = 242.305
% Cost of Goods Sold terhadap Revenue 242.305 = 439.823 = 0,550914799 = 55,09%
128
3) Cash-to-Cash Cycle Time Average inventory =
Average receivables 365 +
Average payables 365 –
COGS
Sales
COGS
((28.758+2.028) + (39.922+842))/2 =
365
(172.427+203.058)/2 365 +
242.305
365 – 836.186
((16.936+7.501) + 11.458)/2 365 242.305 35.775 =
187.742 365 +
242.305
17.947,5 365 –
365
836.186
242.305
= 53,890242 + 81,950463 – 27,035503 = 108,805202 Cost of goods sold Inventory turnover ratio = Average inventory 242.305 = ((28.758+2.028) + (39.922+842)) / 2 = 6,773026
4) Return on Supply Chain Fixed Assets Rumus 1: Profit Before Interest and Taxation =
X 100 Fixed Assets
129
66.622 =
X 100 133.230
= 50,00525407%
Rumus 2 : Supply Chain Revenue – COGS – Supply Chain Management Costs = Supply Chain Fixed Assets 439.823 – 242.305 – 130.896 = 133.230 = 0,50005254
5)
Return on Working Capital Working Capital = Current assets – Current liabilities = 432.547 – 103.664 = 328.883 Rumus 1 : Profit Before Interest and Taxation Return on Working Capital =
X 100 Working capital 66.622
=
X 100 328.883
= 20,2570519%
130
Rumus 2 :
Supply Chain Revenue – COGS – Supply Chain Management Costs = Working capital 439.823 – 242.305 – 130.896 = 328.883 = 0,202570519
131
RIWAYAT HIDUP
Nama
:
Remonth Pragiswa.
Tempat/Tanggal Lahir
:
Jakarta / 17 Maret 1985.
Jenis Kelamin
:
Laki-laki.
Agama
:
Islam.
Alamat
:
Jl. Kiruntag No.22, RT.002/RW.01, Kelapa Dua, Kebon Jeruk, Jakarta Barat (11550).
Telepon
:
081510054777.
Riwayat Pendidikan SD Mexico 06 Petang .............................................................
1990
–
1996
SMP Negeri 11 ........................................................................
1996
–
1999
SMUN 6 .................................................................................
1999
–
2002
Universitas Bina Nusantara ....................................................
2002
–
2007
Magister Manajemen Universitas Bina Nusantara ..................
2007
–
2008
