U H S I S I L A N
A BUNGANPERPUTARANKREDITDENGANLIKUIDITAS, S
A T I L I B A V L O S N A D , S A T I L I B A T N E R
o y l u M i d u s r a M T I D P O K P S K i d s u s a K i d u t S
I S P I R K S
t a r a y S u t a S h a l a S i h u n e m e M k u t n u n a k u j a i D
i m o n o k E a n a jr a S r a l e G h e l o r e p m e M
i s n a t n u k A i d u t S m a r g o r P
: h e l O
n a it p e S z a i D u r a d n a w S
: M I
N 082114055
I S N A T N U K A I D U T S M A R G O R P I M O N O K E S A T L U K A F
A M R A H D A T A N A S S A T I S R E V I N U
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1 0 2 3
i U
H S I S I L A N
A BUNGANPERPUTARANKREDITDENGANLIKUIDITAS, S
A T I L I B A V L O S N A D , S A T I L I B A T N E R
o y l u M i d u s r a M T I D P O K P S K i d s u s a K i d u t S
I S P I R K S
t a r a y S u t a S h a l a S i h u n e m e M k u t n u n a k u j a i D
i m o n o k E a n a jr a S r a l e G h e l o r e p m e M
i s n a t n u k A i d u t S m a r g o r P
: h e l O
n a it p e S z a i D u r a d n a w S
MN :I 082114055
I S N A T N U K A I D U T S M A R G O R P I M O N O K E S A T L U K A F
A M R A H D A T A N A S S A T I S R E V I N U
A T R A K A Y G O Y
1 0 2 3
ii i s p i r k S
U H S I S I L A N
A BUNGANPERPUTARANKREDITDENGANLIKUIDITAS, S
A T I L I B A V L O S N A D , S A T I L I B A T N E R
s u s a K i d u t
S d iKSPKOPDITMarsud iMulyo
: h e l O
z a i D u r a d n a w
S Sep itan
M I
N :082114055
d h a l e
T isetuju ioleh:
g n i b m i b m e P
A I Q , . T K A , .i S . M , . H i l u Y i d a i s n a H . s r D .
rI . Tangga:l27Septembe r2013
ii i
i s p ir k S
, S A T I D I U K I L N A G N E D T I D E R K N A R A T U P R E P N A G N U B U H S I S I L A N A
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i d s u s a K i d u t
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: h e l o s il u ti d n a d n a k p a i s r e p i D
n a it p e S z a i D u r a d n a w S
: M I
N 08211405 5
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, a tr a k a y g o
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m o n o k E s a tl u k a F
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: k u t n u n a k h a b m e s r e p i d i n i n a s il u T
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il u n e P
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x i
I S I R A T F A D
n a m a l a H L
U D U J N A M A L A
H ........................................................................................... i G
N I B M I B M E P N A U J U T E S R E P N A M A L A
H .............................................. ii N
A H A S E G N E P N A M A L A
H ............................................................................. i ii N
A H A B M E S R E P N A M A L A
H ......................................................................... i v S
I L U T A Y R A K N A I L S A E K N A A T A Y N R E P N A M A L A
H .......................... v
N A M A L A
H LEMBARPERNYATAANPERSETUJUANPUBLIKASI ... .. v i R
A T N A G N E P A T A K N A M A L A
H ................................................................. .. v i i I
S I R A T F A D N A M A L A
H .................................................................................. i x L
E B A T R A T F A D N A M A L A
H ......................................................................... xii R
A T F A D N A M A L A
H GAMBAR .................................................................. xiii .. K
A R T S B
A ........................................................................................................... xiv I
B A
B PENDAHULUAN ............................................................................ 1 .
A Lata rBelakangMasalah ... 1 .
B RumusanMasalah... 3 .
C TujuanPeneilitan ... 3 .
D Manfaa tPeneilitan ... 4 .
E SistemaitkaPenu ilsan ... 4 I
I B A
B TINJAUANPUSTAKA ................................................................. .. 6 .
A PengeritanKoperasi... .... 6 .
1 PengeritanKoperasi ... 6 .
2 TujuanKoperasi ... .. 6 .
B Koperas iSimpanPinjam ... 7 .
C LaporanKeuanganKoperasi ... 8 .
D Kredti ... 9 .
1 PengeritanKredti ... 9 .
2 Jenis-jeni sKredti ... 9 .
E LaporanKeuanganKoperasi ... 1 0 .
F PerputaranKredti... 1 1 .
G Likuidtias ... 1 2
PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI
x .
H Rentablitias ... 1 5 .I Solvablitias ... 1 6 .J PengembanganHipotesis... 1 9
.
K Korelasi... 2 1 .
L Korelas iSpearmanRank ... 2 1 .
M DataOrdinal ... 2 3 .
N ZTabel... 2 3 .
O PengamblianKeputusan ... 2 4 I
I I B A
B METODEPENELITIAN ................................................................ 2 5 .
A Jeni sPeneilitan ... 2 5 .
B SubjekdanObjekPeneilitan ... 2 5 .
C Jeni sData... 25 .
D TeknikPengumpulanData ... 2 5 .
E DataYangDicar iAtauDibutuhkan ... 2 6 .
F TeknikAnailsi sData ... 2 6 V
I B A
B GAMBARANUMUMPERUSAHAAN......................................... 3 1 .
A SejarahKSPKOPDITMarsud iMulyo. ... .... 3 1 .
B Vis idanMisi ... 3 1 .
C SukuBungaPinjaman ... 3 2 .
D Keanggotaan ... 3 3 .
E Srtuktu rOrganisasi. ... .... 3 3 V
B A
B ANALISISDATADANPEMBAHASAN.................................. .... 4 1 .
A PerhtiunganRTO ,Likuidtias ,Rentabli tias ,danSolvablitias .... .. 4 1 .
1 PerputaranKredi t(RTO /ReceivableTurnover)... 4 1 .
2 PenghtiunganLikuidtias( CR /Curren tRaito) ... 4 5 .
3 PenghtiunganRentablitias( NPM /Ne tPro if tMargin)... 4 7 .
4 PenghtiunganSolvablitias... 5 0 .
B Anailsi sHubunganPerputaranKredi tDenganLikuidtias ... 5 4 .
C Anailsi sHubunganPerputaranKredi tDenganRentablitias... 5 8 .
D Anailsi sHubunganPerputaranKredi tDenganSolvablitias... 6 2 .
E Pembahasan ... 6 6
PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI
i x .
1 PerputaranKredi tDenganLikuidtias ... .. 6 6 .
2 PerputaranKredi tDenganRentablitias ... 6 6 .
3 PerputaranKredtiDenganSolvablitias... 6 7 I
V B A
B PENUTUP ......................................................................................... 6 9 .
A Kesimpulan ... 6 9 .
B KeterbatasanPeneilitan ... 6 9 .
C Saran ... 6 9 A
K A T S U P R A T F A
D ... 71 N
A R I P M A
L ... 7 4
PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI
ii x
L E B A T R A T F A D
n a m a l a H l
e b a
T 4 1. :SukuBungaPinjaman ... .. 3 2 l
e b a
T 4 2. :IuranAnggotaKoperasi ... 3 3 l
e b a
T 4 .3 :Penguru sKSPKOPDITMarsud iMulyo ... 3 5 l
e b a
T 4 .4 :Pengawa sKSPKOPDITMarsud iMulyo ... .... 3 7 l
e b a
T 4 .5 :PengelolaKSPKOPDITMarsud iMulyo ... .... 3 8 5
l e b a
T . :1 R -ata rataKredi tSelama2010Sampa i2012 ... .. 4 2 5
l e b a
T . :2 PerputaranKredti( RTO )Selama2010Sampa i2012... 4 3 :
3 . 5 l e b a
T R -ata rataWaktu( Ha ir )PengembailanKredti... 4 4 4
. 5 l e b a
T :PerhtiunganLikuid tias( CR )Selama2010Sampa i2012... 4 5 5
. 5 l e b a
T :Interpretas iHasi lPerhtiunganDar iCurren tRaito... 4 6 6
. 5 l e b a
T :PerhtiunganTota lAkitvaSelama2010Sampa i2012 ... 4 7 7
. 5 l e b a
T :PerhtiunganRentablitia sSelama2010Sampa i2012... 4 8 :
8 . 5 l e b a
T Interpretas iDar iHasi lPerhtiunganNe tProif tMargin... 4 9 9
. 5 l e b a
T :PerhtiunganTota lAkitvaSelama2010Sampa i2012 ... 5 0 0
1 . 5 l e b a
T :PerhtiunganTota lHutangSelama2010Sampa i2012... 5 1 1
1 . 5 l e b a
T : PerhtiunganSolvablitia sSelama2010Sampa i2012... 5 2 2
1 . 5 l e b a
T : Interpretas iTota lDeb tToTota lAsse tRaito ... 5 3 3
1 . 5 l e b a
T : DataOrdina lRTO&Curren tRa itoTahun2010Sampa i2012 ... .. 5 5 4
1 . 5 l e b a
T : PerhtiunganKorelas iRankSpearmanRTO&Curren tRaito ... 5 6 5
1 . 5 l e b a
T : Nlia iρHtiung ... 5 6 6
1 . 5 l e b a
T : DataOrdina lRTO&NPMSelama2010Sampa i2012... 5 9 7
1 . 5 l e b a
T : PerhtiunganKorelas iRankSpearmanRTO&NPM... 6 0 :
8 1 . 5 l e b a
T Nlia iρHtiung ... 6 0 :
9 1 . 5 l e b a
T DataOrdina lRTO&DRSelama2010Sampa i2012 ... 6 3 :
0 2 . 5 l e b a
T PerhtiunganKorelas iRankSpearmanRTO&DR... 6 4 :
1 2 . 5 l e b a
T Nlia iρHtiung ... 6 4
PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI
ii i x R A T F A
D GAMBAR
n a m a l a H r
a b m a
G 4 . :1 S rtuktu rOrganisas iKSPKOPDITMarsud iMulyo ... 3 4 r
a b m a
G 5 :.1 Tabe lZ ... 5 7 r
a b m a
G 5 . :2 Tabe lZ ... 6 1 m
a
G b r5 a . : 3 Tabe lZ ... 6 5
PLAGIAT MERUPAKAN TINDAKAN TIDAK TERPUJI
v
v
1
2
3
4
5
I I I b a
B : MetodePeneilitan
k e y b o , n a it il e n e p u t k a w , n a it il e n e p s i n e j n a k i a r u g n e m i n i b a B
k i n k e t n a d , a t a d n a l u p m u g n e p k i n k e t , n a it il e n e p k e y b u s , n a it il e n e p
. a t a d s i s il a n a
V I b a
B : GambaranUmumPerusahaan
g n a t n e t s a h a b m e m i n i b a
B desk irps i sampe l perusahaan
-. n a it il e n e p m a l a d n a k a n u g i d g n a y n a a h a s u r e p
V b a
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n a k s a l e j n e m i n i b a
B anailsa terhadap data yang diperoleh dalam
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h a l a s a m b a w a j n e m k u t n
u yangdikemukakan.
: I V b a
B Penutup
a k i a r u g n e m i n i b a
B n kesimpulan dar ianailsi sdata ,keterbatasan
, n a it il e n e
p dansaran-saranyangdibeirkanolehpenuil .s
6
6
7
8
9
0
3
4
5
6
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)
2 Dokumentasi
n a g n e d n a k u k a li d g n a y a t a d n a l u p m u g n e p k i n k e t h a l a d a i s a t n e m u k o D
i r a d a t a d p it u g n e
m KSPKOPDITMarsud iMulyo.
.
E DataYangDicar iAtauDibutuhkan
)
1 GambaranumumKSPKOPDITMarsud iMulyo.
)
2 Neracape rbulant ahunanggaran2010s ampa idengant ahun 2012.
)
3 Laporan l aba rug ipe rbulan t ahun anggaran 2010 sampa idengan t ahun
2 1 0 2
)
4 Srtuktu rorganisas iKSPKOPDITMarsud iMulyo.
.
F TeknikAna ilsi sdata
h a k g n a
L petrama yang dliakukan adalah perh tiungan perputaran
:t u k ir e b i a g a b e s s u m u r n a g n e d , s a ti li b a t n e r n a d s a ti d i u k il , ti d e r k
)
1 Untuk menghtiung perputaran kredi tdigunakan r umus( Jumingan, 2006 :
:) 7 2 1
RTO=ReceivableTurnOver
O T
R =KredtiRyaatnag−dirbaetraikkraendsetitahun
a t a
R −ratakredti =Kred tiawaltahun+2Kredtiakhirtahun
a t a r n a k u t n e n e
M -rata lamanya waktu pengembailan kredi t dihtiung
O T R n a g n e d u t k a w e d o ir e p a y n a m a l i g a b m e m a r a c n a g n e
d (Jumingan,
: 6 0 0
2 127 :)
7
8 2
)
4 Untukmenghtiungs olvab litia sdigunakan(Syamsudin ,2007 :54 :)
l i s a h n a k i s a t e r p r e t n i g n e
M perhtiungan Tota lDeb tTo Tota lAsse tRaito , n
a k u j n u n e m t u b e s r e t l i s a h u ti a
y sekian persen dar itota lakitva yang
.) 1 2 1 : 5 0 0 2 i f a n a H ( g n a t u h h e l o i a y a i b i d
)
5 Untuk menjawab permasalahan yang petrama Rumu s korelas i rank
: n a m r a e p S
: n a g n a r e t e
K
ρ=Koeifsienkorelasir anks pearman D=Perbedaan
Σ=J umlah
n=Banyaknyadata 6=BlianganKonstan
)
6 Mencar inlia iρhtiung(Basir ,2012;Ap ir)l:
: n a g n a r e t e
K
z =Nlia iρhtiung s
r =Korelasir ankSpearman n =Banyaknyadata
h a k g n a
L -langkahyangdtiempuh:
.
1 Melakukan anailsi sterhadap Perputaran kred ti apakah rbehubungan
s a ti d i u k il t a k g n it n a g n e
d ataumalahs ebailknya.
9
0 3
a k ij k a l o ti d o
H nlia iρhtiung>nlia iρt abel.
) 0
1 Membua tKesimpulan
)
a JikaHo dtiolak maka perputaran kredi tberhubungan posiit fdengan
. n e d n e p e d n i l e b a ir a v
)
b Jika Ho itdak d tiolak maka bahwa perputaran kredi tberhubungan
e d n e p e d n i l e b a ir a v n a g n e d f it a g e
n n .
1
2
4 3
a t o g g n A n o l a
C itdak memiilk i kewenangan dan petranggungjawaban
r u t k u rt s r a b m a g n a k u j n u n e m 1 . 4 r a b m a G . i s a s i n a g r o r u t k u rt s m a l a d n u p a p a
. o y l u M i d u s r a M T I D P O K P S K i s a s i n a g r o
n a g n a r e t e K
h a w a b e k h a n a
P :Gair skewenangan
Panahkeatas :Gair spe tranggungjawaban k
it i
T - kit it :Gair skoordinasi
Gambar4.1StrukturOrganisas iKSPKOPDITMarsud iMulyo
g n i s a m i a n e g n e m p a k g n e l n a s a l e j n e
P -masingbagiandar isrtuktu rorganisas i
:t u k ir e b i a g a b e s h a l a d a , o y l u M i d u s r a M T I D P O K P S K
A R
S U R U G N E
P PENGAWAS R
E J A N A M N
A G N A P A L . D R O O
K KASIR KOORD .ADM.
. P A L S A G U T E P
A T O G G N A N O L A C A
T O G G N A
. M D A A G A N E T
6 3
n a s u t u p e k l i b m a g n e m k u t n u g n a n e w e
w , menolak atau menyetuju i
n o h o m r e p u t a u
s ankredi.t
)
b Waki lKetua
Waki lKetua be truga smembantu Ketua dalam betrugas .
i s a r e p o k i li k a w e m a u t e K l i k a W , n a g n a l a h r e b g n a d e s a u t e K a k i J
r a u l e
k terutamadalamhubungannyadenganpemeirntah.
)
c Sekretairs
Sekretair s betruga s memeilhara dan menyimpan datfa r
r n e l u t o n u a t a n a s u t u p e k u k u b , a t o g g n
a a -pat rapat, l aporan-laporan
p i s r a n a
d -arsip sura tkoperasi ,dan membua tnotulen dar irapat
-k t a p a
r operas.i
)
d Bendahara
Bendahara betruga s mengelola keuangan koperasi .
n a k a n u g i d t u b e s r e t g n a u n a a l o l e g n e
P untuk kepenitngan
.i s a r e p o k l a n o i s a r e p o
)
e Anggota
Anggotadalamkepengurusanbetruga suntukmelaksanakan
s a g u t g n u s g n a
l -tuga skepengurusan .Anggotadalam kepengurusan
k a u t e k a m a s r e
b operas ijuga be trugas menandatangan icek atau
t a r u
7
8 3
.
c Pengelolaa n
a l o l e g n e
P koperas iterdri idar iManajer ,Koordinato rLapangan ,
n a g n a p a L s a g u t e
P , Kasri, Koordinato r Adminisrtasi , Tenaga
,i s a rt s i n i m d
A dan JagaMalam .Tabe l4.5 menunjukan pihak-pihak yang
i s i s o p i d t a b a j n e
m -posis ipengelolaKSPKOPDITMarsud iMulyo.
5 . 4 l e b a
T PengelolaKSPKOPDITMarsud iMulyo
oN Jabatan Nama
1 Manajer Tirharyanto ,A .Md 2 Koordinato rLapangan BejoHaryadi 3 Petuga sLapangan Sigi tNugroho ,SE 4 Petuga sLapangan Her iPurwanto ,A .Md 5 Petuga sLapangan Dhan iBudiajro ,SE 6 Petuga sLapangan SugengHandoko ,ST 7 Petuga sLapangan IrfanSetyardi ,A .Md
8 Kasri Suparitni
9 Koordinato rAdm. Sunda ir 01 TenagaAdminisrtasi Sr iMurwait 11 TenagaAdminisrtasi Supiyanit
21 TenagaAdminisrtasi DianaRamadanit ,SE 31 TenagaAdminisrtasi Andi .Suryanto ,A .Md
e p s a g u t ir a d n a g n a r e t e k n a d n a s a l e j n e p t u k ir e
B ngelolad iKSP KOPDIT
: o y l u M i d u s r a M
)
1 Manajer
)
a Melaksanakan kebjiaksanaan pengurus dalam mengelola usaha
i s a r e p o
k .
)
b Mengendailkan dan mengkoordini r semua kegiatan usaha yang
a w a y r a k a r a p h e l o n a k a n a s k a li
d n .
)
c Melakukanpembagiant ugass ecaraj ela sdant egas.
9
0 4
m , n a a h a s u r e p n a g n it n e p e
k embua tregisrtas isura tmasuk dan kelua r
m n a d , t u r u r e m o n n a g n e d i a u s e
s elakukan seleks iawa lkelengkapan
.t i d e r k n a u j a g n e p k u t n u n e m u k o d
)
6 TenagaAdminisrtasi
a g a n e
T Adminisrtas imelaksanakan tuga ssesua iketentuan yang
i s a rt s i n i m d A a g a n e T . i s a rt s i n i m d A r o t a n i d r o o K h e l o t a u b i d
g n u g g n a tr e
1 4
V B A B
N A S A H A B M E P N A D A T A D S I S I L A N A
n a k ij a s i d n a k a i n i h a w a b i d a k a m , n a k a n a s k a li d h a l e t g n a y n a it il e n e p n a k r a s a d r e B
. n a k u k a li d h a l e t g n a y n a s a h a b m e p n a d a t a d s i s il a n a
.
A PerhtiunganRTO ,Likuidtias ,Rentablitia sdanSolvablitias
.
1 PerputaranKredti( RTO /ReceivableTurnover)
a t a r u l u h a d h i b e lr e t g n u ti h i d , ti d e r k n a r a t u p r e p g n u ti h g n e m m u l e b e
S -rata
: h a l a d a n a k a n u g i d g n a y s u m u R . a y n ti d e r k
a t a
R −ratakredti =Kredtiawalbulan+2Kredtiakhirbulan
n a k k u j n u n e m 1 . 5 l e b a
T ep rhtiungan r - aata r at kredi tselama3 tahun secara
. n a l u b r e p
2 4
a t a R 1 . 5 l e b a
T -rataKredi tSelama2010Sampa i2012
Tahun B nu la Kredi tAwa lBulan Kredi tAkhi rBulan Rata-RataKredti 0
1 0
2 Janu a ir 546.380.000 510.500.000 528.440.000 b
e
F rua ir 510.500.000 340.000.000 425.250.000 r
a
M e t 340.000.000 572.100.000 456.050.000 r
p
A li 572.100.000 424.750.000 498.425.000 i
e
M 424.750.000 559.100.000 491.925.000 n
u
J i 559.100.000 673.910.000 616.505.000 l
u
J i 673.910.000 577.377.705 625.643.853 u
g
A s tus 577.377.705 554.506.505 565.942.105 p
e
S tember 554.506.505 367.900.000 461.203.253 r
e b o t k
O 367.900.000 539.300.000 453.600.000 v
o
N ember 539.300.000 315.100.000 427.200.000 s
e
D ember 315.100.000 477.179.000 396.139.500 1
1 0
2 Janu a ir 477.179.000 627.189.920 552.184.460 b
e
F rua ir 627.189.920 512.191.815 569.690.868 r
a
M e t 512.191.815 604.817.670 558.504.743 r
p
A li 604.817.670 744.050.000 674.433.835 i
e
M 744.050.000 557.050.000 650.550.000 n
u
J i 557.050.000 581.068.850 569.059.425 l
u
J i 581.068.850 523.480.000 552.274.425 u
g
A s tus 523.480.000 591.300.000 557.390.000 p
e
S tember 591.300.000 661.650.000 626.475.000 r
e b o t k
O 661.650.000 825.975.000 743.812.500 v
o
N ember 825.975.000 885.459.195 855.717.098 s
e
D ember 885.459.195 577.020.000 731.239.598 2
1 0
2 Janu a ir 577.020.000 619.028.685 598.024.343 b
e
F rua ir 619.028.685 787.850.000 703.439.343 r
a
M e t 787.850.000 902.637.220 845.243.610 r
p
A li 902.637.220 1.300.650.000 1.101.643.610 i
e
M 1.300.650.000 1.036.800.000 1.168.725.000 n
u
J i 1.036.800.000 833.800.000 935.300.000 l
u
J i 833.800.000 1.252.279.625 1.043.039.813 u
g
A s tus 1.252.279.625 1.329.635.000 1.290.957.313 p
e
S tember 1.329.635.000 779.126.000 1.054.380.500 r
e b o t k
O 779.126.000 1.259.120.000 1.019.123.000 v
o
N ember 1.259.120.000 1.267.759.055 1.263.439.528 s
e
D ember 1.267.759.055 2.108.376.510 1.688.067.783
a t a r n a k u m e ti d h a l e t e
S -rata kredti , maka langkah selanjutnya adalah
: a y n s u m u r t u k ir e B . O T R i r a c n e m
O T
R =KredtiRyaatnag−dirbaetarikkraendsetibulan
3 4
r e p n a k k u j n u n e m 2 . 5 l e b a
T htiunganRTOselama3 tahunsecarape rbulan.
0 1 0 2 a m a l e S ) O T R ( ti d e r K n a r a t u p r e P 2 . 5 l e b a
T Sampa i2012
n u h a
T B nu la Rata-RataKredti Kredi tSelamaSebulan R TO 0
1 0
2 J an 528.440.000 510.500.000 0,966051018 b
e
F 425.250.000 340.000.000 0,799529688 r
a
M 456.050.000 572.100.000 1,254467712 r
p
A 498.425.000 424.750.000 0,852184381 i
e
M 491.925.000 559.100.000 1,136555369 n
u
J 616.505.000 673.910.000 1,093113600 l
u
J 625.643.853 577.377.705 0,922853637 u
g
A 565.942.105 554.506.505 0,979793693 p
e
S 461.203.253 367.900.000 0,797696022 t
k
O 453.600.000 539.300.000 1,188932981 v
o
N 427.200.000 315.100.000 0,737593633 s
e
D 396.139.500 477.179.000 1,204573136 1
1 0
2 J an 552.184.460 627.189.920 1,135834065 b
e
F 569.690.868 512.191.815 0,899069731 r
a
M 558.504.743 604.817.670 1,082923069 r
p
A 674.433.835 744.050.000 1,103221638 i
e
M 650.550.000 557.050.000 0,856275459 n
u
J 569.059.425 581.068.850 1,021103991 l
u
J 552.274.425 523.480.000 0,947862107 u
g
A 557.390.000 591.300.000 1,060837116 p
e
S 626.475.000 661.650.000 1,056147492 t
k
O 743.812.500 825.975.000 1,110461306 v
o
N 855.717.098 885.459.195 1,034756928 s
e
D 731.239.598 577.020.000 0,789098405 2
1 0
2 J an 598.024.343 619.028.685 1,035122889 b
e
F 703.439.343 787.850.000 1,119997066 r
a
M 845.243.610 902.637.220 1,067901856 r
p
A 1.101.643.610 1.300.650.000 1,180644982 i
e
M 1.168.725.000 1.036.800.000 0,887120580 n
u
J 935.300.000 833.800.000 0,891478670 l
u
J 1.043.039.813 1.252.279.625 1,200605777 u
g
A 1.290.957.313 1.329.635.000 1,029960470 p
e
S 1.054.380.500 779.126.000 0,738941966 t
k
O 1.019.123.000 1.259.120.000 1,235493655 v
o
N 1.263.439.528 1.267.759.055 1,003418864 s
e
D 1.688.067.783 2.108.376.510 1,248988063
a k a m , O T R n a k u m e ti d h a l e t e
S langkah selanjutnya menentukan rata-rata
: a r a c n a g n e d g n u ti h i d g n a y t i d e r k n a il a b m e g n e p ) ir a h ( u t k a w a y n a m a l
4 4
a t a
R -ratal amanyawaktupengumpulanpiutang=30 /RTO
r e p n a k k u j n u n e m 3 . 5 l e b a
T h tiungan r -atarata lamanya waktu (ha ir )
t i d e r k n a il a b m e g n e
p seitapbulans elama3t ahun
a t a R 3 . 5 l e b a
T -rataWaktu( Hari )PengembailanKredti n
u h a
T Bulan R TO R -ataratawaktu( hair )pengembailankredti
0 1 0
2 J an 0,966051018 31,05
b e
F 0,799529688 37,52
r a
M 1,254467712 23,91
r p
A 0,852184381 35,20
i e
M 1,136555369 26,40
n u
J 1,093113600 27,44
l u
J 0,922853637 32,51
u g
A 0,979793693 30,62
p e
S 0,797696022 37,61
t k
O 1,188932981 25,23
v o
N 0,737593633 40,67
s e
D 1,204573136 24,91
1 1 0
2 J an 1,135834065 26,41
b e
F 0,899069731 33,37
r a
M 1,082923069 27,70
r p
A 1,103221638 27,19
i e
M 0,856275459 35,04
n u
J 1,021103991 29,38
l u
J 0,947862107 31,65
u g
A 1,060837116 28,28
p e
S 1,056147492 28,41
t k
O 1,110461306 27,02
v o
N 1,034756928 28,99
s e
D 0,789098405 38,02
2 1 0
2 J an 1,035122889 28,98
b e
F 1,119997066 26,79
r a
M 1,067901856 28,09
r p
A 1,180644982 25,41
i e
M 0,887120580 33,82
n u
J 0,891478670 33,65
l u
J 1,200605777 24,99
u g
A 1,029960470 29,13
p e
S 0,738941966 40,60
t k
O 1,235493655 24,28
v o
N 1,003418864 29,90
s e
D 1,248988063 24,02
5 4
.
2 Perh tiunganLikuidtias( CR /Curren tRa ito)
: h a l a d a s a ti d i u k il g n u ti h g n e m k u t n u n a k a n u g i d g n a y s u m u R
t n e r r u
C ra ito=KeAwkaitvijbaalnanlacnacrarx100%
r e p n a k u j n u n e m 4 . 5 l e b a
T htiunganLikuidtiass elama3 tahun.
0 1 0 2 a m a l e S ) R C ( s a ti d i u k i L n a g n u ti h r e P 4 . 5 l e b a
T Sampa i2012
n u h a
T Bulan AkitvaLancar KewaijbanLancar Curren tRaito 0
1 0
2 J an 8.434.813.800 5.461.185.541 154,45% b
e
F 8.002.974.809 5.167.220.914 154,88% r
a
M 8.046.230.711 5.126.240.661 156,96% r
p
A 8.123.543.407 5.189.662.227 156,53% i
e
M 8.283.814.215 5.233.297.943 158,29% n
u
J 8.354.066.468 5.201.263.785 160,62% l
u
J 8.433.402.257 5.183.567.492 162,69% u
g
A 8.374.884.396 5.084.367.654 164,72% p
e
S 8.490.882.463 5.112.347.025 166,09% t
k
O 8.641.252.814 5.150.014.589 167,79% v
o
N 8.753.552.868 5.170.378.984 169,30%
s e
D 8.852.590.762 5.593.700.821 158,26% 1
1 0
2 J an 9.027.242.109 5.750.015.563 157,00% b
e
F 8.911.394.573 5.590.837.774 159,39% r
a
M 9.093.076.827 5.700.533.987 159,51% r
p
A 9.264.060.958 5.799.846.297 159,73% i
e
M 9.361.381.908 5.807.737.091 161,19% n
u
J 9.400.124.643 5.731.945.659 164,00% l
u
J 9.648.204.786 5.919.241.549 163,00% u
g
A 9.616.178.081 5.940.726.183 161,87% p
e
S 9.919.248.844 6.133.350.479 161,73% t
k
O 10.234.794.166 6.346.151.941 161,28% v
o
N 10.410.685.548 6.553.568.811 158,86%
s e
D 10.566.709.800 7.113.621.946 148,54% 2
1 0
2 J an 10.528.243.892 7.179.823.108 146,64% b
e
F 10.723.905.302 7.340.690.688 146,09% r
a
M 10.971.212.579 7.470.084.205 146,87% r
p
A 11.322.259.254 7.837.038.848 144,47% i
e
M 11.709.500.308 8.101.776.698 144,53% n
u
J 11.746.890.484 8.105.093.083 144,93% l
u
J 11.958.585.876 8.195.768.148 145,91% u
g
A 12.764.445.632 8.863.348.443 144,01% p
e
S 12.943.554.974 8.905.194.744 145,35% t
k
O 13.470.717.811 9.213.804.452 146,20% v
o
N 14.196.355.474 9.868.902.667 143,85%
s e
D 15.125.941.804 11.248.533.763 134,47%
6 4
n a k u m e ti d h a l e t e
S curren t raito , maka langkah selanjutnya i
r a d a k g n a n a k i s a t e r p r e t n i g n e
m curren t ra ito tersebut . Tabe l 5.5 l
i s a h i s a t e r p r e t n i n a k u j n u n e
m currentr a . ito
i r a D n a g n u ti h r e P l i s a H i s a t e r p r e t n I 5 . 5 l e b a
T Curren tRaito
n u h a
T Bulan C R Interpretas iCurren tRaito 0
1 0
2 nJ a 154,45% SeitapRp1,- kewaijbanl anca rdjiaminRp1,54akitval ancar bF e 154,88% SeitapRp1,- kewaijbanl anca rdjiaminRp1,55akitval ancar
r a
M 156,96% SeitapRp1,- kewaijbanl anca rdjiaminRp1,57akitval ancar rA p 156,53% SeitapRp1,- kewaijbanl anca rdjiaminRp1,57akitval ancar
i e
M 158,29% SeitapRp1,- kewaijbanl anca rdjiaminRp1,58akitval ancar nJ u 160,62% SeitapRp1,- kewaijbanl anca rdjiaminRp1,60akitval ancar lJ u 162,69% SeitapRp1,- kewaijbanl anca rdjiaminRp1,63akitval ancar uA g 164,72% SeitapRp1,- kewaijbanl anca rdjiaminRp1,65akitval ancar pS e 166,09% SeitapRp1,- kewaijbanl anca rdjiaminRp1,66akitval ancar tO k 167,79% SeitapRp1,- kewaijbanl anca rdjiaminRp1,68akitval ancar vN o 169,30% SeitapRp1,- kewaijbanl anca rdjiaminRp1,69akitval ancar sD e 158,26% SeitapRp1,- kewaijbanl anca rdjiaminRp1,58akitval ancar 1
1 0
2 nJ a 157,00% SeitapRp1,- kewaijbanl anca rdjiaminRp1,57akitval ancar bF e 159,39% SeitapRp1,- kewaijbanl anca rdjiaminRp1,59akitval ancar
r a
M 159,51% SeitapRp1,- kewaijbanl anca rdjiaminRp1,60akitval ancar rA p 159,73% SeitapRp1,- kewaijbanl anca rdjiaminRp1,60akitval ancar
i e
M 161,19% SeitapRp1,- kewaijbanl anca rdjiaminRp1,61akitval ancar nJ u 164,00% SeitapRp1,- kewaijbanl anca rdjiaminRp1,64akitval ancar lJ u 163,00% SeitapRp1,- kewaijbanl anca rdjiaminRp1,63akitval ancar uA g 161,87% SeitapRp1,- kewaijbanl anca rdjiaminRp1,62akitval ancar pS e 161,73% SeitapRp1,- kewaijbanl anca rdjiaminRp1,62akitval ancar tO k 161,28% SeitapRp1,- kewaijbanl anca rdjiaminRp1,61akitval ancar vN o 158,86% SeitapRp1,- kewaijbanl anca rdjiaminRp1,59akitval ancar sD e 148,54% SeitapRp1,- kewaijbanl anca rdjiaminRp1,49akitval ancar 2
1 0
2 nJ a 146,64% SeitapRp1,- kewaijbanl anca rdjiaminRp1,47akitval ancar bF e 146,09% SeitapRp1,- kewaijbanl anca rdjiaminRp1,46akitval ancar
r a
M 146,87% SeitapRp1,- kewaijbanl anca rdjiaminRp1,47akitval ancar rA p 144,47% SeitapRp1,- kewaijbanl anca rdjiaminRp1,44akitval ancar
i e
7 4
.
3 Perh tiunganRentablitias( NPM /Ne tPro if tMargin) : h a l a d a M P N g n u ti h g n e m k u t n u n a k a n u g i d g n a y s u m u R
t e
N proftimargin =Rata−Larbaatabteortsailhak itvax100%
r i h k a a d a p k a j a p h a l e t e s a b a l h a l m u j h a l a d a k a j a p h a l e t e s a b a L
a t a R . n u h a
t -rata Tota lakitva adalah Tota lAkitva pada Awa lTahun +
2 : n u h a t ri h k a a d a p a v it k A l a t o T
l e b a
T 5.6menunjukanperhtiungantota lakitvaselama3 tahun:
6 . 5 l e b a
T Perh tiunganTota lAk itvaSelama2010Sampa i2012 n
u h a
T Bulan AkitvaAwa lTahun AkitvaAkhi rTahun Tota lAkitva 0
1 0
2 J an 8.575.328.768 8.708.426.206 17.283.754.974
b e
F 8.708.426.206 8.417.193.215 17.125.619.421
r a
M 8.417.193.215 8.478.404.117 16.895.597.332
r p
A 8.478.404.117 8.558.916.813 17.037.320.930
i e
M 8.558.916.813 8.720.987.621 17.279.904.434
n u
J 8.720.987.621 8.791.839.874 17.512.827.495
l u
J 8.791.839.874 8.872.825.663 17.664.665.537
u g
A 8.872.825.663 8.820.907.802 17.693.733.465
p e
S 8.820.907.802 8.950.505.869 17.771.413.671
t k
O 8.950.505.869 9.103.970.220 18.054.476.089
v o
N 9.103.970.220 9.216.870.274 18.320.840.494
s e
D 9.216.870.274 9.308.268.168 18.525.138.442
1 1 0
2 J an 9.308.268.168 9.485.719.515 18.793.987.683
b e
F 9.485.719.515 9.370.671.979 18.856.391.494
r a
M 9.370.671.979 9.573.923.233 18.944.595.212
r p
A 9.573.923.233 9.747.494.364 19.321.417.597
i e
M 9.747.494.364 9.856.114.914 19.603.609.278
n u
J 9.856.114.914 9.912.689.649 19.768.804.563
l u
J 9.912.689.649 10.211.559.792 20.124.249.441 u
g
A 10.211.559.792 10.238.688.087 20.450.247.879 p
e
S 10.238.688.087 10.560.808.850 20.799.496.937 t
k
O 10.560.808.850 10.876.954.172 21.437.763.022 v
o
N 10.876.954.172 11.064.615.554 21.941.569.726 s
e
D 11.064.615.554 11.242.794.806 22.307.410.360 2
1 0
2 J an 11.242.794.806 11.211.878.898 22.454.673.704
b e
F 11.211.878.898 11.496.635.308 22.708.514.206 r
a
M 11.496.635.308 11.759.512.585 23.256.147.893 r
p
A 11.759.512.585 12.197.219.260 23.956.731.845 i
e
M 12.197.219.260 12.587.910.314 24.785.129.574 n
u
J 12.587.910.314 12.692.900.490 25.280.810.804 l
u
J 12.692.900.490 12.907.873.882 25.600.774.372 u
g
A 12.907.873.882 13.714.333.638 26.622.207.520 p
e
S 13.714.333.638 13.894.042.980 27.608.376.618 t
k
O 13.894.042.980 14.421.805.817 28.315.848.797 v
o
N 14.421.805.817 15.148.043.480 29.569.849.297 s
e
8 4
h a l a d a a y n t u j n a l e s h a k g n a l a k a m , a v it k a l a t o t i u h a t e k i d h a l e t e S
a t a r i r a c n e
m -rata ak itva dan laba bersih guna mengetahu iNPM .Tabel
p n a k u j n u n e m 7 .
5 enghtiungan rentab litias selama 3 tahun .Rumu syang
: h a l a d a n a k a n u g i d
t e
N proftimargin =Rata−Larbaatabteortsailhakitva
7 . 5 l e b a
T PerhtiunganRentablitiasSelama201 0Sampa i2012 n
u h a
T Bulan JumlahAkitva Rata-rataAkitva LabaBerish NPM 0
1 0
2 J an 17.283.754.974 8.641.877.487 38.294.284 0,44% b
e
F 17.125.619.421 8.562.809.711 84.689.771 0,99% r
a
M 16.895.597.332 8.447.798.666 132.932.719 1,57% r
p
A 17.037.320.930 8.518.660.465 101.225.569 1,19% i
e
M 17.279.904.434 8.639.952.217 155.322.324 1,80% n
u
J 17.512.827.495 8.756.413.748 192.638.095 2,20% l
u
J 17.664.665.537 8.832.332.769 230.559.757 2,61% u
g
A 17.693.733.465 8.846.866.733 218.098.696 2,47% p
e
S 17.771.413.671 8.885.706.836 255.828.258 2,88% t
k
O 18.054.476.089 9.027.238.045 302.685.735 3,35% v
o
N 18.320.840.494 9.160.420.247 353.200.718 3,86% s
e
D 18.525.138.442 9.262.569.221 12.213.680 0,13% 1
1 0
2 J an 18.793.987.683 9.396.993.842 61.850.569 0,66% b
e
F 18.856.391.494 9.428.195.747 141.816.783 1,50% r
a
M 18.944.595.212 9.472.297.606 158.115.971 1,67% r
p
A 19.321.417.597 9.660.708.799 183.557.202 1,90% i
e
M 19.603.609.278 9.801.804.639 270.436.472 2,76% n
u
J 19.768.804.563 9.884.402.282 328.345.926 3,32% l
u
J 20.124.249.441 10.062.124.721 361.065.396 3,59% u
g
A 20.450.247.879 10.225.123.940 306.114.209 2,99% p
e
S 20.799.496.937 10.399.748.469 364.415.477 3,50% t
k
O 21.437.763.022 10.718.881.511 385.535.472 3,60% v
o
N 21.941.569.726 10.970.784.863 431.542.749 3,93% s
e
D 22.307.410.360 11.153.705.180 13.552.940 0,12% 2
1 0
2 J an 22.454.673.704 11.227.336.852 54.281.680 0,48% b
e
F 22.708.514.206 11.354.257.103 97.055.681 0,85% r
a
M 23.256.147.893 11.628.073.947 137.026.808 1,18% r
p
A 23.956.731.845 11.978.365.923 155.272.413 1,30% i
e
M 24.785.129.574 12.392.564.787 193.563.910 1,56% n
u
J 25.280.810.804 12.640.405.402 242.682.971 1,92% l
u
J 25.600.774.372 12.800.387.186 274.058.668 2,14% u
g
A 26.622.207.520 13.311.103.760 305.702.759 2,30% p
e
S 27.608.376.618 13.804.188.309 344.061.843 2,49% t
k
O 28.315.848.797 14.157.924.399 396.227.647 2,80% v
o
N 29.569.849.297 14.784.924.649 467.228.045 3,16% s
e
9 4
n a k u m e ti d h a l e t e
S ne tpro if tmargin ,maka langkah selanjutnya i
r a d a k g n a n a k i s a t e r p r e t n i g n e
m ne tproif tmargin tersebut .Tabe l5.8 l
i s a h i s a t e r p r e t n i n a k u j n u n e
m ne tproif tmargin. n a g n u ti h r e P l i s a H i r a D i s a t e r p r e t n I 8 . 5 l e b a
T Ne tPro if tMargin
n u h a
T BulanNPM Interpretas iNe tProif tMargin
0 1 0
2 nJ a 0,44% Rp1,- arat -ratat ota lakitvamenghaslikanl ababer ishRp0,0044 bF e 0,99% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0099
r a
M 1,57% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ishRp0,0157 rA p 1,19% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0119
i e
M 1,80% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0180 nJ u 2,20% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0220 lJ u 2,61% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0261 uA g 2,47% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0247 pS e 2,88% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0288 tO k 3,35% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0335 vN o 3,86% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0386 sD e 0,13% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0013 1
1 0
2 nJ a 0,66% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0066 bF e 1,50% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0150
r a
M 1,67% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0167 rA p 1,90% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0190
i e
M 2,76% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0276 nJ u 3,32% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0332 lJ u 3,59% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0359 uA g 2,99% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0299 pS e 3,50% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0350 tO k 3,60% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0360 vN o 3,93% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0393 sD e 0,12% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0012 2
1 0
2 nJ a 0,48% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0048 bF e 0,85% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0085
r a
M 1,18% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0118 rA p 1,30% Rp1,- arat -ratat ota lakitvamenghaslikanlababer ish Rp0,0130
i e
0 5
.
4 Perh tiunganSolvablitias( Tota lDeb tToTota lAsset sRaito)
s u r a h g n a y i l a k a m a tr e p l a h , s a ti li b a v l o s g n u ti h g n e m k u t n U
g n a y s u m u R . g n a t u h l a t o t n a d a v it k a l a t o t i r a c n e m h a l a d a n a k u k a li d
h a b m a ti d n u h a t l a w a a v it k a h a l a d a a v it k a l a t o t ir a c n e m k u t n u n a k a n u g i d
. n u h a t ri h k a a v it k
a Tabel5.9menunjukanpenghtiungant otalakitva.
9 . 5 l e b a
T Perh tiunganTota lAk itvaSelama2010Sampa i2012 n
u h a
T Bulan AkitvaAwa lTahun AkitvaAkhi rTahun Tota lAkitva 0
1 0
2 J an 8.575.328.768 8.708.426.206 17.283.754.974 b
e
F 8.708.426.206 8.417.193.215 17.125.619.421 r
a
M 8.417.193.215 8.478.404.117 16.895.597.332 r
p
A 8.478.404.117 8.558.916.813 17.037.320.930 i
e
M 8.558.916.813 8.720.987.621 17.279.904.434 n
u
J 8.720.987.621 8.791.839.874 17.512.827.495 l
u
J 8.791.839.874 8.872.825.663 17.664.665.537 u
g
A 8.872.825.663 8.820.907.802 17.693.733.465 p
e
S 8.820.907.802 8.950.505.869 17.771.413.671 t
k
O 8.950.505.869 9.103.970.220 18.054.476.089 v
o
N 9.103.970.220 9.216.870.274 18.320.840.494 s
e
D 9.216.870.274 9.308.268.168 18.525.138.442 1
1 0
2 J an 9.308.268.168 9.485.719.515 18.793.987.683 b
e
F 9.485.719.515 9.370.671.979 18.856.391.494 r
a
M 9.370.671.979 9.573.923.233 18.944.595.212 r
p
A 9.573.923.233 9.747.494.364 19.321.417.597 i
e
M 9.747.494.364 9.856.114.914 19.603.609.278 n
u
J 9.856.114.914 9.912.689.649 19.768.804.563 l
u
J 9.912.689.649 10.211.559.792 20.124.249.441 u
g
A 10.211.559.792 10.238.688.087 20.450.247.879 p
e
S 10.238.688.087 10.560.808.850 20.799.496.937 t
k
O 10.560.808.850 10.876.954.172 21.437.763.022 v
o
N 10.876.954.172 11.064.615.554 21.941.569.726 s
e
D 11.064.615.554 11.242.794.806 22.307.410.360 2
1 0
2 J an 11.242.794.806 11.211.878.898 22.454.673.704 b
e
F 11.211.878.898 11.496.635.308 22.708.514.206 r
a
M 11.496.635.308 11.759.512.585 23.256.147.893 r
p
A 11.759.512.585 12.197.219.260 23.956.731.845 i
e
M 12.197.219.260 12.587.910.314 24.785.129.574 n
u
J 12.587.910.314 12.692.900.490 25.280.810.804 l
u
J 12.692.900.490 12.907.873.882 25.600.774.372 u
g
A 12.907.873.882 13.714.333.638 26.622.207.520 p
e
S 13.714.333.638 13.894.042.980 27.608.376.618 t
k
O 13.894.042.980 14.421.805.817 28.315.848.797 v
o
N 14.421.805.817 15.148.043.480 29.569.849.297 s
e
1 5
g n a y s u m u R . g n a t u h l a t o t i r a c n e m h a l a d a a y n t u j n a l e s h a k g n a L
. n u h a t ri h k a g n a t u h h a b m a ti d n u h a t l a w a g n a t u h h a l a d a n a k a n u g i
d Tabel
p n a k u j n u n e m 0 1 .
5 enghtiungantota lhutangselama3 tahun.
0 1 . 5 l e b a
T PerhtiunganTota lHutangSelama 02 10Sampa i2012 n
u h a
T Bulan HutangAwal HutangAkhri JumlahHutang 0
1 0
2 J an 6.126.993.834 6.192.102.923 12.319.096.757 b
e
F 6.192.102.923 5.720.285.131 11.912.388.054 r
a
M 5.720.285.131 5.684.881.037 11.405.166.168 r
p
A 5.684.881.037 5.769.851.632 11.454.732.669 i
e
M 5.769.851.632 5.846.311.975 11.616.163.607 n
u
J 5.846.311.975 5.851.205.325 11.697.517.300 l
u
J 5.851.205.325 5.877.909.661 11.729.114.986 u
g
A 5.877.909.661 5.823.475.859 11.701.385.520 p
e
S 5.823.475.859 5.892.956.316 11.716.432.175 t
k
O 5.892.956.316 5.973.537.430 11.866.493.746 v
o
N 5.973.537.430 6.029.929.944 12.003.467.374 s
e
D 6.029.929.944 6.459.217.335 12.489.147.279 1
1 0
2 J an 6.459.217.335 6.529.638.782 12.988.856.117 b
e
F 6.529.638.782 6.193.590.483 12.723.229.265 r
a
M 6.193.590.483 6.355.282.841 12.548.873.324 r
p
A 6.355.282.841 6.479.960.496 12.835.243.337 i
e
M 6.479.960.496 6.487.846.805 12.967.807.301 n
u
J 6.487.846.805 6.458.809.373 12.946.656.178 l
u
J 6.458.809.373 6.703.132.363 13.161.941.736 u
g
A 6.703.132.363 6.761.928.057 13.465.060.420 p
e
S 6.761.928.057 6.991.194.787 13.753.122.844 t
k
O 6.991.194.787 7.263.216.659 14.254.411.446 v
o
N 7.263.216.659 7.395.628.108 14.658.844.767 s
e
D 7.395.628.108 7.975.409.808 15.371.037.916 2
1 0
2 J an 7.975.409.808 7.846.074.710 15.821.484.518 b
e
F 7.846.074.710 8.052.454.328 15.898.529.038 r
a
M 8.052.454.328 8.126.262.052 16.178.716.380 r
p
A 8.126.262.052 8.518.038.495 16.644.300.547 i
e
M 8.518.038.495 8.834.262.240 17.352.300.735 n
u
J 8.834.262.240 8.855.198.860 17.689.461.100 l
u
J 8.855.198.860 8.995.582.500 17.850.781.360 u
g
A 8.995.582.500 9.725.223.998 18.720.806.498 p
e
S 9.725.223.998 9.806.421.716 19.531.645.714 t
k
O 9.806.421.716 10.251.484.569 20.057.906.285 v
o
N 10.251.484.569 10.874.596.189 21.126.080.758 s
e
2 5
a k a m , g n a t u h l a t o t n a d a v it k a l a t o t i r a d l i s a h n a k u m e ti d h a l e t e S
. a y n s a ti li b a v l o s i r a c n e m h a l a d a a y n t u j n a l e s h a k g n a
l Rumu s yang
g n u ti h g n e m k u t n u n a k a n u g i
d solvab litia sadalah:
𝑙 𝑎 𝑡 𝑜
𝑇 𝐷𝑒𝑏𝑡𝑇𝑜𝑇𝑜𝑡𝑎𝑙𝐴𝑠𝑠𝑒𝑡𝑅𝑎𝑡𝑖𝑜 =TToottaallHAuktaitvnag 𝑥100%
l e b a
T 5.11menunjukanpengh tiungansolvablitiasselama3 tahun:
1 1 . 5 l e b a
T PerhtiunganSolvablitiasSelama2010Sampa i2012 n
u h a
T Bulan Tota lAkitva TotalHutang D R 0
1 0
2 J an 17.283.754.974 12.319.096.757 71,28% b
e
F 17.125.619.421 11.912.388.054 69,56% r
a
M 16.895.597.332 11.405.166.168 67,50% r
p
A 17.037.320.930 11.454.732.669 67,23% i
e
M 17.279.904.434 11.616.163.607 67,22% n
u
J 17.512.827.495 11.697.517.300 66,79% l
u
J 17.664.665.537 11.729.114.986 66,40% u
g
A 17.693.733.465 11.701.385.520 66,13% p
e
S 17.771.413.671 11.716.432.175 65,93% t
k
O 18.054.476.089 11.866.493.746 65,73% v
o
N 18.320.840.494 12.003.467.374 65,52% s
e
D 18.525.138.442 12.489.147.279 67,42% 1
1 0
2 J an 18.793.987.683 12.988.856.117 69,11% b
e
F 18.856.391.494 12.723.229.265 67,47% r
a
M 18.944.595.212 12.548.873.324 66,24% r
p
A 19.321.417.597 12.835.243.337 66,43% i
e
M 19.603.609.278 12.967.807.301 66,15% n
u
J 19.768.804.563 12.946.656.178 65,49% l
u
J 20.124.249.441 13.161.941.736 65,40% u
g
A 20.450.247.879 13.465.060.420 65,84% p
e
S 20.799.496.937 13.753.122.844 66,12% t
k
O 21.437.763.022 14.254.411.446 66,49% v
o
N 21.941.569.726 14.658.844.767 66,81% s
e
D 22.307.410.360 15.371.037.916 68,91% 2
1 0
2 J an 22.454.673.704 15.821.484.518 70,46% b
e
F 22.708.514.206 15.898.529.038 70,01% r
a
M 23.256.147.893 16.178.716.380 69,57% r
p
A 23.956.731.845 16.644.300.547 69,48% i
e
M 24.785.129.574 17.352.300.735 70,01% n
u
J 25.280.810.804 17.689.461.100 69,97% l
u
J 25.600.774.372 17.850.781.360 69,73% u
g
A 26.622.207.520 18.720.806.498 70,32% p
e
S 27.608.376.618 19.531.645.714 70,75% t
k
O 28.315.848.797 20.057.906.285 70,84% v
o
N 29.569.849.297 21.126.080.758 71,44% s
e
D 31.109.269.547 22.958.813.545 73,80%
3 5
i r a d l i s a h n a k u m e ti d h a l e t e
S tota ldeb tto tota lasse traito ,maka o
i s a r i r a d l i s a h n a k i s a t e r p r e t n i g n e m a y n t u j n a l e s h a k g n a
l tersebut .Tabe l
i s a t e r p r e t n i n a k u j n u n e m 2 1 .
5 tota ldebtt ot ota lassetr a ito. i
s a t e r p r e t n I 2 1 . 5 l e b a
T Tota lDeb tToTota lAsse tRaito n
u h a
T Bulan D R Interpretas iTota lDeb tToTota lAsse tRaito
0 1 0
2 nJ a 71,28% 71,28%Tota lakitvaberasa ldar ihutang bF e 69,56% 69,56%Tota lakitvaberasa ldar ihutang
r a
M 67,50% 67,50%Tota lakitvaberasa ldar ihutang rA p 67,23% 67,23%Tota lakitvaberasa ldar ihutang
i e
M 67,22% 67,22%Tota lakitvaberasa ldar ihutang nJ u 66,79% 66,79%Tota lakitvaberasa ldar ihutang lJ u 66,40% 66,40%Tota lakitvaberasa ldar ihutang uA g 66,13% 66,13%Tota lakitvaberasa ldar ihutang pS e 65,93% 65,93%Tota lakitvaberasa ldar ihutang tO k 65,73% 65,73%Tota lakitvaberasa ldar ihutang vN o 65,52% 65,52%Tota lakitvaberasa ldar ihutang sD e 67,42% 67,42%Tota lakitvaberasa ldar ihutang 1
1 0
2 nJ a 69,11% 69,11%Tota lakitvaberasa ldar ihutang bF e 67,47% 67,47%Tota lakitvaberasa ldar ihutang
r a
M 66,24% 66,24%Tota lakitvaberasa ldar ihutang rA p 66,43% 66,43%Tota lakitvaberasa ldar ihutang
i e
M 66,15% 66,15%Tota lakitvaberasa ldar ihutang nJ u 65,49% 65,49%Tota lakitvaberasa ldar ihutang lJ u 65,40% 65,40%Tota lakitvaberasa ldar ihutang uA g 65,84% 65,84%Tota lakitvaberasa ldar ihutang pS e 66,12% 66,12%Tota lakitvaberasa ldar ihutang tO k 66,49% 66,49%Tota lakitvaberasa ldar ihutang vN o 66,81% 66,81%Tota lakitvaberasa ldar ihutang sD e 68,91% 68,91%Tota lakitvaberasa ldar ihutang 2
1 0
2 nJ a 70,46% 70,46%Tota lakitvaberasa ldar ihutang bF e 70,01% 70,01%Tota lakitvaberasa ldar ihutang
r a
M 69,57% 69,57%Tota lakitvaberasa ldar ihutang rA p 69,48% 69,48%Tota lakitvaberasa ldar ihutang
i e
M 70,01% 70,01%Tota lakitvaberasa ldar ihutang nJ u 69,97% 69,97%Tota lakitvaberasa ldar ihutang lJ u 69,73% 69,73%Tota lakitvaberasa ldar ihutang uA g 70,32% 70,32%Tota lakitvaberasa ldar ihutang pS e 70,75% 70,75%Tota lakitvaberasa ldar ihutang tO k 70,84% 70,84%Tota lakitvaberasa ldar ihutang vN o 71,44% 71,44%Tota lakitvaberasa ldar ihutang sD e 73,80% 73,80%Tota lakitvaberasa ldar ihutang
4 5
.
B Ana ilsi sHubunganPerputaranKredi tDenganLikuidtias
s e s o r p i tr a r e b t a p e c g n a y t i d e r k n a r a t u p r e
P pengembailan kredti j uga
. ti d e r k n a il a b m e g n e p n a a d n u n e p l a h m a l a d l i c e k n i k a m e s n a d t a p e c n i k a m e s
r e b n a k a t a p e c n i k a m e s g n a y t i d e r k n a il a b m e g n e p s e s o r
P hubungan pada
i s a n u l e m k u t n u n a u p m a m e k i tr a r e b i n i , r a s e b n i k a m e s g n a y s a ti d i u k il
e d n e p a k g n a j n a b ij a w e
k knya atau bahkan kemampuan untuk membeirkan
.r a s e b n i k a m e s a g u j ti d e r k
Hubungan perputaran kredi t dengan Likuidtias dianailsa telrebih
l a n i d r o a t a d k u t n e b i d n a g n e d u l u h a
d RTO dan Curren tRaito .Tabel 5.13
r e p n a k k u j n u n e
m htiungan data ordina lRTO dan Curren tRaito selama 3
n u h a
t .
5 5
o it a R t n e r r u C & O T R l a n i d r O a t a D 3 1 . 5 l e b a
T Tahun 02 10Sampa i2012
n u h a
T Bulan R )TO( x Curren tRaito )( y rankx ing rangy king d d2
0 1 0
2 J an 0,966051018 154,45% 2 4 2 3 1 1
b e
F 0,799529688 154,88% 3 2 2 2 1 0 1 00 r
a
M 1,254467712 156,96% 1 2 - 90 1 3 61 r
p
A 0,852184381 156,53% 3 1 2 1 1 0 1 00 i
e
M 1,136555369 158,29% 8 1 7 -9 8 1
n u
J 1,093113600 160,62% 1 3 1 2 1 1
l u
J 0,922853637 162,69% 2 6 7 1 9 3 61 u
g
A 0,979793693 164,72% 2 3 4 1 9 3 61 p
e
S 0,797696022 166,09% 3 3 3 3 0 9 00 t
k
O 1,188932981 167,79% 6 2 4 1 6
v o
N 0,737593633 169,30% 3 6 1 3 5 1225 s
e
D 1,204573136 158,26% 4 1 - 48 1 1 96 1
1 0
2 J an 1,135834065 157,00% 9 1 - 09 1 1 00 b
e
F 0,899069731 159,39% 2 7 1 5 1 2 1 44 r
a
M 1,082923069 159,51% 1 4 1 4 0 0
r p
A 1,103221638 159,73% 1 2 1 3 -1 1
i e
M 0,856275459 161,19% 3 0 1 1 1 9 3 61 n
u
J 1,021103991 164,00% 2 1 5 1 6 2 56 l
u
J 0,947862107 163,00% 2 5 6 1 9 3 61 u
g
A 1,060837116 161,87% 1 6 8 8 6 4
p e
S 1,056147492 161,73% 1 7 9 8 6 4
t k
O 1,110461306 161,28% 1 1 1 0 1 1
v o
N 1,034756928 158,86% 1 9 1 6 3 9
s e
D 0,789098405 148,54% 3 4 2 4 1 0 1 00 2
1 0
2 J an 1,035122889 146,64% 1 8 2 6 -8 6 4 b
e
F 1,119997066 146,09% 1 0 2 - 88 1 3 24 r
a
M 1,067901856 146,87% 1 5 2 - 05 1 1 00 r
p
A 1,180644982 144,47% 7 3 - 63 2 6 76 i
e
M 0,887120580 144,53% 2 9 3 2 -3 9
n u
J 0,891478670 144,93% 2 8 3 1 -3 9
l u
J 1,200605777 145,91% 5 2 - 49 2 5 76 u
g
A 1,029960470 144,01% 2 0 3 - 44 1 1 96 p
e
S 0,738941966 145,35% 3 5 3 0 5 2 5 t
k
O 1,235493655 146,20% 3 2 - 47 2 5 76 v
o
N 1,003418864 143,85% 2 2 3 - 35 1 1 69 s
e
D 1,248988063 134,47% 2 3 - 46 3 1156 l
a t o
T 0 9044
7 5
: a k a m n a i k i m e d n a g n e D . 0 6 0 , 0 i a li
n ρ tabel= 1,9+ 0,06= 1,96. Gamba r5.1
k a t e l n a k k u j n u n e
m ρ tabel.
Z l e b a T 1 . 5 r a b m a G
i r a d l i s a h h a l o r e p i d h a l e t e
S ρ htiung sebesa r6,886103675danρ tabe l
a w h a b n a l u p m i s e k k ir a ti d a s i b a k a m 6 9 , 1 r a s e b e
s ρ htiung >ρ tabe.l Dalam
8
