MAKALAH Analisis Perubahan Pendapatan

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MAKALAH

ANALISIS LAPORAN KEUANGAN

“ANALISIS PERUBAHAN PENDAPATAN”

DISUSUN OLEH : DISUSUN OLEH :

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PRODI S"+ AKUNTANSI PRODI S"+ AKUNTANSI

,AKULTAS EKONOMI ,AKULTAS EKONOMI

UNI-ERSITAS MUHAMMADIYAH PONOROGO UNI-ERSITAS MUHAMMADIYAH PONOROGO

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KATA PENGANTAR

Pu0i syu1ur 12a3ira4 Tuan Yan( Maa Esa a4as s2(ala ra5a4NYA s2in((a 5a1ala ini 3a6a4 42rsusun in((a s2l2sai7 Ti3a1 lu6a 1a5i 0u(a 52n(u8a61an 9anya1 42ri5a1asi a4as 9an4uan 3ari 6ia1 yan( 42la 92r1on4ri9usi 32n(an 52592ri1an su59an(an 6i1irannya7

Dan ara6an 1a5i s25o(a 5a1ala ini 3a6a4 52na59a 62n(24auan 3an 62n(ala5an 9a(i 6ara 6259a8a Un4u1 12 326annya 3a6a4 52562r9ai1i 92n4u1 5au6un 52na59a isi 5a1ala a(ar 52n0a3i l29i 9ai1 la(i7 Kar2na 1242r9a4asan 62n(24auan 5au6un 62n(ala5an 1a5i Ka5i ya1in 5asi 9anya1 121uran(an 3ala5 5a1ala ini Ol2 1ar2na i4u 1a5i san(a4 52n(ara61an saran 3an 1ri4i1 yan( 5259an(un 3ari 6259a8a 325i 12s256urnaan 5a1ala ini7

Ponoro(o .$ ;uni .)"/

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BAB I

PENDAHULUAN

A. LATAR BELAKANG

P2n3a6a4an s29a(ai sala sa4u 2l252n 62n2n4uan la9a ru(i sua4u 62rusaaan 92lu5

5256unyai 62n(2r4ian yan( s2ra(a57 Hal ini 3is29a91an 62n3a6a4an 9iasanya 3i9aas 3ala5 u9un(annya 32n(an 62n(u1uran 3an <a14u 62n(a1uan 62n3a6a4an i4u s2n3iri7 S28ara (aris 92sar 1ons26 62n3a6a4an 3a6a4 3i4in0au 3ua s2(i yai4u :

M2nuru4 il5u 21ono5i7 P2n3a6a4an 52nuru4 il5u 21ono5i 52ru6a1an nilai 5a1si5u5 yan( 3a6a4 3i1onsu5si ol2 s2s2oran( 3ala5 sua4u 62rio32 32n(an 52n(ara61an 12a3aan yan( sa5a 6a3a a1ir 62rio32 s262r4i 12a3aan s25ula7 P2n(2r4ian 42rs29u4 52ni4i192ra41an 6a3a 4o4al 1uan4i4a4i= 62n(2luaran 42ra3a6 1onsu5si s2la5a sa4u 62rio327 D2n(an 1a4a lain 62n3a6a4an a3ala 0u5la ar4a 121ayaan a<al 62rio32 3i4a59a 12s2luruan asil yan(

3i62rol2 s2la5a sa4u 62rio32 9u1an anya yan( 3i1onsu5si7

M2nuru4 il5u a1un4ansi7 A3a 9292ra6a 1ara142ris4i1 42r42n4u 3ari 62n3a6a4an yan(

52n2n4u1an a4au 5259a4asi 9a<a s20u5la ru6ia yan( 5asu1 12 62rusaaan 52ru6a1an 62n3a6a4an yan( 92rasal 3ari o62rasi 62rusaaan

P2n3a6a4an a3ala arus 5asu1 9ru4o 3ari 5an=aa4 21ono5i !s2la5a 62rio32& yan( 4i59ul 3ala5 ran(1a 12(ia4an usaa 3ari sua4u 9a3an 9ila arus 5asu1 i4u 52n(a1i9a41an 12nai1an 21ui4as s2lain yan( 92r1ai4an 32n(an 52nin(1a41an 1on4ri9usi 3ari 21ui4as 62s2r4a7 P2n3a6a4an arus 3iu1ur 6a3a nilai <a0ar 32n(an 62r4i59an(an 3i42ri5anya 6iu4an(7

P2n(a1uan P2n3a6a4anP2n8a4a4an 0u5la ru6ia 62n3a6a4an s28ara =or5al 12 3ala5 sis425 6259u1uan s2in((a 0u5la 42rs29u4 42r2=l21si 3ala5 s4a4252n4 12uan(an7 Pro3u1

62rusaaan 5un(1in 92ru6a 9aran( a4au6un 3ala5 92n4u1 0asa7 P2rusaaan 42r42n4u 5un(1in s21ali 52n(asil1an 92r9a(ai 5a8a5 6ro3u1 a4au 9ai1 92ru6a 9aran( a4au 0asa a4au 123uanya yan( san(a4 92rlainan 02nis 5au6un ar4i 62n4in(nya 9a(i 62rusaaan7

;u5la ru6ia 62n3a6a4an 3an 6ros2s 62nan3in(an P2n3a6a4an 52ru6a1an 0u5la ru6ia 3ari ar(a 0ual 62r sa4uan 1ali 1uan4i4as 42r0ual7 P2rusaaan u5u5nya a1an

52n(ara61an 42r0a3inya la9a yai4u 0u5la ru6ia 62n3a6a4an l29i 92sar 3ari 0u5la 9iaya yan( 3i929an1an7

Kri42ria 62n(a1uan 62n3a6a4an7P2n(a1uan s29a(ai 62n8a4a4an sua4u i425 3ala5 62r1iraan+62r1iraan 3an la6oran 12uan(an s262r4i a14i>a 12<a0i9an 62n3a6a4an 929an

12un4un(an 3an 12ru(ian7 P2n(a1uan i4u 42r5asu1 62n((a59aran sua4u i425 9ai1 3ala5 1a4a+1a4a 5au6un 3ala5 0u5lanya 3i5ana 0u5la 52n8a1u6 an(1a+an(1a rin(1as yan( 3ila6or1an 3ala5 la6oran 12uan(an7

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B. RUMUSAN MASALAH

"7 Ba(ai5ana P2n4in(nya Analisis P2ru9aan P2n(asilan 3an Biaya?

.7 Ba(ai5ana Rasio Har(a Po1o1 P2n0ualan 32n(an P2n0ualan B2rsi 3an Rasio La9a

Bru4o 32n(an P2n0ualan B2rsi?

@7 Ba(ai5ana La6oran P2ru9aan La9a Bru4o?

$7 Ba(ai5ana Hu9un(an Biaya Usaa 32n(an P2n0ualan N244o? #7 Ba(ai5ana Rasio La9a Usaa 32n(an P2n0ualan N24o?

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BAB II

PEMBAHASAN

A. PENTINGNYA ANALISIS PERUBAHAN PENGHASILAN DAN BIAYA

Analisis 6os+6os la6oran la9a ru(i yan( 42r62rin8i san(a4 62n4in( 1ar2na 1292rasilan 62rusaaan 3ala5 0an(1a 6an0an( a1an 42r(an4un( 6a3a r2alisasi 12un4un(an7 Analisis 6os+ 6os la6oran la9a ru(i un4u1 sa4u 62rio32 sa0a a1an 1uran( 92rar4i 1ar2na 4r2n 3ari 62n(asilan ar(a 6o1o1 62n0ualan 3an 9iaya 4i3a1 3a6a4 3i42n4u1an7 Dari 62r9an3in(an 6os+6os 62n4in( s262r4i 4o4al 62n0ualan ar(a 6o1o1 62n0ualan la9a 9ru4o 9iaya usaa la9a usaa 3an la9a 92rsi s2la5a 3ua 62rio32 a4au l29i a1an 3i62rol2 (a59aran 42n4an( 62ru9aanya7 A6a1a 62ru9aan 42rs29u4 52n(un4un(1an a4au 52ru(i1an =a14or+=a14or yan(

52ny29a91an a3anya 62ru9aan i4u 5252rlu1an analisis l29i lan0u47

Dari asil 62n0ualan yan( 3i62rol2 s29a(ian a1an 3i(una1an un4u1 52nu4u6 ar(a 6o1o1 62n0ualan 3an 9iaya+9iaya usaa 3an sisanya 62ru9aan la9a usaa7 A6a9ila >olu52 62n0ualan 3i8a6ai 32n(an 9iaya+9iaya usaa yan( 92r4a59a 92sar ini a1an 52n(uran(i la9a usaa 3an a1i9a4nya 5un(1in 4i3a1 3i62rol2 la9a yan( 8u1u6 un4u1 5259ayar 929an 9un(a 3an 32>i32n !9a(ian 12un4un(an 9a(i 6252(an( saa5&7 K2nai1an 3ala5 >olu52 62n0ualan 92lu5 42n4u 52n(un4un(1an 9a(i 62rusaaan a6a9ila 12nai1an >olu52 62n0ualan i4u 3ii1u4i 12nai1an 9iaya+9iaya usaa yan( 8u1u6 92sar7 Analisis 62ru9aan a1an 52n8a1u6 s4u3i 42n4an( 62ru9aan 62n0ualan 62ru9aan la9a 9ru4o 3an 62ru9aan la9a 92rsi7 ;u(a 62n4in( 3i62la0ari a3anya 62ru9aan 4in(1a4 ar(a s2la5a 0an(1a <a14u yan( 3ia5a4i7 Dala5 52n(analisis 62n0ualan 0u(a 62rlu 3i analisis a3anya r24ur 3an ra9a4 62n0ualan yan( arus 3i1uran(i 3ari 62n0ualan 9ru4o7 Banya1nya r24ur 62n0ualan 5un(1in 3is29a91an ol2 1uran( a4i+a4inya 6a3a <a14u 62n(26a1an 3an 62n(iri5an 9aran( 62sanan lan((anan s2in((a 52ny29a91an rusa1nya a4au 8a8a4nya 9aran( 3an r2n3anya 1uali4as 9aran(7

B. RASIO HARGA POKOK PENJUALAN DENGAN PENJUALAN BERSIH DAN RASIO LABA BRUTO DENGAN PENJUALAN BERSIH

S2l2si an4ara 62n0ualan 92rsi !uni4 62n0ualan 1ali ar(a 0ual& 32n(an ar(a 6o1o1 62n0ualan !uni4 62n0ualan 1ali uni4 8os4& 52nun0u1an la9a 9ru4o7 La9a 9ru4o 3i(una1an un4u1 52nu4u6 9iaya usaa 3an 9iaya lain+lain sisanya 52ru6a1an la9a 92rsi a4au ru(i7 Rasio ar(a 6o1o1 62n0ualan 32n(an 62n0ualan 92rsi 3ii4un( 32n(an 5259a(i ar(a 6o1o1 62n0ualan 32n(an 62n0ualan 92rsi rasio ini 52n82r5in1an 62rs2n4as2 3ari 62n0ualan 92rsi yan( 3is2ra6 un4u1

on(1os 9aran( 0a3i yan( 125u3ian 3i0ual7 Rasio la9a 9ru4o 32n(an 62n0ualan 92rsi 3ii4un( 32n(an 5259a(i la9a 9ru4o 32n(an 62n0ualan 92rsi rasio ini 3a6a4 0u(a 3ii4un( 32n(an 52n(uran(1an rasio ar(a 6o1o1 62n0ualan 32n(an 62n0ualan 92rsi 3ari an(1a "))7

P2ru9aan la9a 9ru4o 3a6a4 3ianalisis 32n(an 52lia4 62ru9aan 62n0ualan 92rsi !9ai1 62ru9aan 0u5la uni4 yan( 3i0ual 5au6un 62ru9aan ar(a 62n0ualan 62r uni4& 3an 62ru9aan ar(a 6o1o1 62n0ualan !9ai1 62ru9aan 0u5la uni4 yan( 3i0ual 5au6un 62ru9aan ar(a 6o1o1 62r uni4ar(a 92li 62r uni4&7 Misalnya 9ila 42r0a3i 12nai1an la9a 9ru4o 5un(1in 3is29a91an ol2 =a14orC

"7 Har(a 0ual 62r uni4 nai1 s23an( ar(a 6o1o1 62n0ualan 424a67

.7 Har(a 6o1o1 62n0ualan l29i r2n3a s23an( ar(a 0ual 62r uni4 424a67

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$7 ;u5la uni4 yan( 3i0ual 52nin(1a4 s23an( ar(a 0ual 62r uni4 3a ar(a 6o1o1 62r uni4 424a67

K2nai1an la9a 9ru4o 1ar2na 12nai1an ar(a 0ual 4i3a1 3a6a4 3i6a1ai s29a(ai 62n(u1ur 12(ia4an 9a(ian 62n0ualan 1ar2na 62ru9aan ar(a 0ual l29i 3i42n4u1an ol2 =a14or+=a14or yan( 92ra3a 3iluar 62rusaaan !=a14or ins42rn&7 P2ru9aan ar(a 0ual 3i42n4u1an ol2 121ua4an 62r5in4aan 62na<aran 3i6asar ya9( suli4 3i12n3ali1an ol2 62rusaaan lain al nya 32n(an 62ru9aan 0u5la uni4 yan( 3i0ual7 P2ru9aan la9a 9ru4o yan( 3is29a91an ol2 a3anya 62ru9aan 0u5la uni4 yan( 3i0ual 5256unyai u9un(an lan(sun( 32n(an 12(ia4an 9a(ian 62n0ualan7 K2nai1an la9a 9ru4o 1ar2na a3anya 12nai1an 0u5la uni4 yan( 3i0ual 92rar4i 9a(ian 62n0ualan 42la 9212r0a l29i a14i=7 A6a9ila 9iaya 625asaran 3a6a4

3i62r4aan1an 92rar4i 62rusaaan 42la 3a6a4 52nin(la41an 2=2si2nsi 3ala5 o62rasinya7

Rasio la9a 9ru4o yan( r2n3a 5un(1in 3i a1i9a41an a3anya 129i0a1sanaan 62592lian 3an 5ar1+u6 yan( 4i3a1 52n(un4un(1an 124i3a1 5a56uan 5ana0252n 52nin(1a41an >olu52 62n0ualan ar(a 52nurun !un4u1 52nin(1a41an >olu52 62n0ualan& 424a6i 4i3a1 3is2r4ai 32n(an 4urunnya ar(a 6o1o1 9aran( 52nin(1a4nya on(1os 6ro3u1si 1ar2na 12l29ian in>2s4asi =asili4as 6a9ri1 a4au 1ar2na a3anya 12nai1an 9aan 12nai1an u6a a4au 12nai1an ar(a+ar(a u5u5 yan( 4i3a1 3a6a4 3i12n3ali1an ol2 62rusaaan7 P2ru9aan 4in(1a4 ar(a 6o1o1 62n0ualan 6a3a <a14u ar(a nai1 4urun 3is29a91an ol2 a3anya 62r923aan 524o32 3ala5 52nilai 62rs23iaan a1ir7 P2n((unaan 524o32 ,I,O a4au LI,O a1an

52n92ri1an asil yan( 92r923a7

C. LAPORAN PERUBAHAN LABA BRUTO

Dala5 sua4u 62rusaaan yan( 5256ro3u1si 3an 52n0ual sa4u 5a8a5 6ro3u1 a4au 9aran( la6oran 62ru9aan la9a 9ru4o 52nun0u11an 62n(aru 62ru9aan 3ala5 >olu52 62n0ualan 62ru9aan 3ala5 ar(a 0ual 3an 62ru9aan 3ala5 ar(a 6o1o1 9aran( yan( 3i 6ro3u1si 3an 3i0ual7 D2n(an 62r1a4aan lain la6oran 42rs29u4 52nun0u1an:

"7 P2ru9aan 62n0ualan yan( 3is29a91an a3anya 62ru9aan 3ala5 0u5la uni4 yan( 3i0ual 3an 62ru9aan 3ala5 ar(a 6o1o1 62n0ualan 62r uni47

.7 P2ru9aan ar(a 6o1o1 62n0ualan yan( 3is29a91an a3anya 62ru9aan 3ala5 0u5la uni4 yan( 3i0ual 3an 62ru9aan 3ala5 ar(a 6o1o1 62r uni47

on4o:

La6oran 62ri4un(an la9a ru(i 3ari PT Ta1asi Mura a1ir 4aun .))@ yan( 3i62r9an3in(1an 32n(an 4aun .)). 52nun0u1an s29a(ai 92ri1u47

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M2nuru4 3a4a 3ia4as 4aun .)). 3i9an3in(1an 32n(an 4aun .))@ 52nun0u11an 9a<a 62n0ualan 42la 52nin(1a4 s292sar R67 #7))) 3an ar(a 6o1o 62n0ualan 0u(a 52nin(1a4 s292sar R67 #/)7)))7 12na1an 12nai1an 62n0ualan 52l29ii 12nai1an ar(a 6o1o1 62n0ualan s2in((a a1an 52nin(1a41an la9a 9ru4o7 La9a 9ru4o 52nin(1a4 s292sar s2lisinya

ya1ni R67 "*#7)))7 a6a1a yan( 52ny29a91an 12nai1an la9a 9ru4o 42rs29u4? Un4u1 52n(24aui s29a9+ s29a9 la9a 9ru4o R67 "*#7))) 42rs29u4 62rlu 3ila1u1an 4aa6+ 4aa6 analisis yan( 52nyan(1u4 s2(i 62n0ualan 3an ar(a 6o1o1 62n0ualan7

T2r3a6a4 9292ra6a 8ara a4as 524o32 analisis  yai4u s29a(ai 92ri1u4 Metode 1

Di62n(arui ol2 $ =a14or:

"7 P2ru9aan 0u5la uni4 6ro3u1si yan( 3i0ual7

!U. F U"&  P"

U" : 0u5la uni4 62n0ualan 4aun 12+ "

U. : 0u5la uni4 62n0ualan 4aun 12+ .

P" : ar(a 0ual 62r uni4 4aun 12+ "

!U. F U"&  P"  !"#7))) F ".7#))&  R67 .#)))

 R67 %.#7))))) .7 P2ru9aan ar(a 0ual 62r uni4

!P. F P"&  U.

P" : ar(a 0ual 62r uni4 4aun 12+ "

P. : ar(a 0ual 62r uni4 4aun 12+ .

!P. F P"&  U.  !R67 .%))) F R67 .#)))&  "#7)))

 R67 "#)7)))))

@7 P2ru9aan 0u5la uni4 yan( 3i6ro3u1si yan( 92rasil 3i0ual

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U" : 0u5la uni4 62n0ualan 4aun 12+ "

" : ar(a 6o1o1 62r uni4 4aun 12+ "

!U. F U"&  "  !"#7))) F ".7#))&  R67 "*)))

 R67 $#7))))) $7 P2ru9aan ar(a 6o1o1 62r uni4

!. F "&  U.

" : ar(a 6o1o1 62r uni4 4aun 12+ "

. : ar(a 6o1o1 62r uni4 4aun 12+ .

!. F "&  U.  !R67 "*)) F R67 "*)))&  "#7)))

 R67 ")#7)))))

Metode 2

Kenaian !en"#a$an %

a7 K2nai1an 62n0ualan 1ar2na a3anya 12nai1an 0u5la uni4 6ro3u1si yan( 3i0ual: ;u5la uni4 62n0ualan 4aun .))@  ar(a 0ual 62r uni4 4aun .)).:

"#7)))  R67 .#))) R67 @7#)7)))

P2n0ualan 4aun .)). !4aun 3asar 62r9an3in(an& R67 @7".#7))) + R67 %.#7))) 97 K2nai1an 62n0ualan 1ar2na a3anya 12nai1an ar(a 0ual 62r uni4:

P2n0ualan 4aun .))@ R67 @7*))7)))

;u5la uni4 62n0ualan 4aun.))@  ar(a 0ual 62r uni4 4aun

.)).: "#7)))  .#) R67 @7#)7))) +

R67 "#)7))) Kenaian &a'(a !oo !en"#a$an

a. K2nai1an ar(a 6o1o1 62n0ualan 1ar2na 12nai1an 0u5la uni4 62n0ualan: ;5la uni4 62n0ualan 4aun .))@  ar(a 6o1o1 62r uni4 4aun .)).:

"#7)))  R67 "*) R67 .7/#)7)))

Har(a 6o1o1 62n0ualan 4 .)). R67 .7@#7))) +

R67 $#7)))

97 K2nai1an ar(a 6o1o1 62n0ualan 1ar2na 12nai1an ar(a 6o1o1 62r uni4:

Har(a 6o1o1 62n0ualan 4 .))@ R67 .7*##7)))

;u5la uni4 62n0ualan 4 .))@  Har(a 6o1o1 62r uni4 4n .)).:

"#7)))  R67 "*) R67 .7/#)7))) +

R67 ")#7))) Metode )

Kenaian !en"#a$an%

a7 K2nai1an 3ala5 0u5la uni4 yan( 3i0ual:

K2nai1an 0u5la asil 62n0ualan 9ila 4i3a1 a3a 62ru9aan ar(a 0ual 62r uni4:

.7#))  R67 .#)  R67 %.#7)))

97 K2nai1an ar(a 0ual 62r uni4:

K2nai1an 0u5la asil 62n0ualan 9ila 4i3a1 a3a 62ru9aan 0u5la uni4 yan( 3i0ual:

(9)

".7#))  R67 ")  R67 ".#7))) 87 P2ru9aan 3ala5 asil 62n0ualan 1ar2na

62ru9aan 3ala5 0u5la uni4 yan( 3i0ual 3an 62ru9aan ar(a 0ual 62r uni4:

.7#))  R67 ")  R6 .#7)))

K2nai1an asil 62n0ualan  R67 #7)))

Kenaian &a'(a !oo !en"#a$an% a7 K2nai1an 0u5la uni4 yan( 3i0ual:

K2nai1an ar(a 6o1o1 62n0ualan 9ila 4i3a1 a3a 62ru9aan ar(a 6o1o1 62r uni4:

.7#))  R67 "*)  R67 $#7)))

97 K2nai1an ar(a 6o1o1 62r uni4:

K2nai1an ar(a 6o1o1 62n0ualan 9ila 4i3a1 a3a 62ru9aan 3ala5 0u5la uni4 62n0ualan:

".7#))  R67   R67 /7#))

87 P2ru9aan 3ala5 ar(a 6o1o1 62n0ualan 1ar2na 62ru9aan 0u5la uni4 62n0ualan 3an 62ru9aan ar(a 6o1o1 62r uni4:

.7#))  R67   R67 "7#))

 R67 #/)7))) +

K2nai1an 3l5 0u5la la9a 9ru4o  R67 "*#7)))

D. HUBUNGAN BIAYA USAHA DENGAN PENJUALAN NETTO

An4ara 9iaya usaa 32n(an >olu52 62n0ualan 42r3a6a4 u9un(an yan( 62n4in(7 Analisis 5asin(+5asin( 6os 9iaya usaa 3ala5 u9un(annya 32n(an >olu52 62n0ualan 92r4u0uan un4u1 52n(24aui 125a56uan 5ana0252n 3ala5 52n(2n3ali1an 9iaya s2u9un(an 32n(an 62ru9aan >olu52 62n0ualan7 A6a9ila >olu52 62n0ualan 92ru9a 9iasanya 9292ra6a 9iaya 62n0ualan s262r4i 9iaya a3>2r42nsi !9iaya i1lan& a4au 6ro5osi 62n0ualan 9iaya 62nyi56anan 9iaya 62n(iri5an 9iaya 62n(26a1an (a0i 3an 1o5isi sal2s5an 9iaya 42l26on a1an i1u4 92ru9a 6ula7 Biaya u5u5 3an a35inis4rasi 82n32run( 4i3a1 9anya1 92ru9a 42ru4a5a a6a9ila 52nin(1a4nya 62n0ualan 3i s29a91an =a14or 12nai1an ar(a 62n0ualan7

Rasio 5asin(+5asin( 9iaya usaa !9iaya 62n0ualan 9iaya u5u5 3an a35inis4rasi& 32n(an 62n0ulan n244o 52nun0u11an 62rs2n4as2 3ari 62n(asilan a4au 62n0ualan n244o yan( 42la 3i62r(una1an un4u1 52nu4u6 92r9a(ai 9iaya usaa7 Rasio s25a8a5 ini a5a4 92r5an=aa4 3ala5 6259an3in(an an4ar62rusaaan s202nis a4au 6259an3in(an 3ari 4aun 12 4aun un4u1 62rusaaan 32n(an 62n0ualan n244o7

(10)

"7 A6a1a ar(a 6o1o1 62n0ualan 3an 9iaya+9iaya 4in((i s2in((a a3a 125un(1inan 62rusaaan 52n32ri4a ru(i !o62ra4in( loss&?

.7 A6a1a (a0i 1arya<an 62(a<ai 92r923a 3ari u1uran ra4a+ra4a 3ari 62rusaaan s202nis? @7 A6a1a sal2s5an 3i(a0i a4au 3i9ayar 1o5isi?

;i1a ar(a+ar(a 52nin(1a4 a4au 52nurun 9292ra6a 6os 9iaya 82n32run( 52nin(1a4 a4au 52nurun s28ara 6ro6orsional7 A3a6un 9iaya 62nyusu4an 6a3a u5u5nya a1an 424a6 a4au 52nin(1a4 424a6i 32n(an 62rs2n4as2 yan( 128il7

S29a(ai 8on4o ilus4rasi s29a(ai 92ri1u4:

PT Taa*i& M#'a&

La!o'an Bia+a Pen"#a$an Yan( Di!e',andin(an Untuk tahun yang berakhir 31 desember 1998-2003 1242ran(an "**/ "*** .))) .))" .)). .))@ ;u4aan R6  ;u4aan R6  ;u4aan R6  ;u4aan R6  ;u4aan R6  ;u4aan R6  Biaya a3>2r42nsi Biaya 4o1o 8a9an( Biaya 62n(iri5an Trans6or4 62n0ualan Ga0i sal2s5an Biaya 62r0alanan sal2s5an Biaya 62n0ualan lain+ lain @#/ #)% .%. % %*$ "#) */ .. @" "% )# $@ )* ). $.% #@) .$) /$ /% "#$ /$ .# @" "$ )# $% )* )# $%$ ##) .)% /% /$$ "@/ @$ . @. ". )# $* )/ ). /"% *. .$) ".) ".*/ .// */ @$ @@ ". )# $* )/ ). "")) //% .$. "@$ "$% @$/ .% $" @@ )* )# ## "@ )" "@#$ "))$ .@$ "#. "%/$ #". "@. $# @$ )/ )# # " )$ ;u5la 9iaya 62n0ualan ."$$ @. .@)$ "@# .@.. "@# @%#. "#. $.". "# #). ") Tr2n 62rs2n4as2+ 9iaya 62n0ualan P2n0ualan n244o Tr2n P2rs2n4as2+ 62n0ualan n244o ")) "7%.#) ")) ") "7)$ ")# ")/ .7$).$ ")% ") .7$).$ "$/ "*% .7%/.% "%# .@ .7*/@% "/$

Dala5 8on4o 42rs29u4 s2la5a 2na5 4aun "**/+.))@ 62rs2n4as2 9iaya 62n0ualan 3ari 62n0ualan n24o 52nun0u11an 12nai11an yai4u s28ara 92r4uru4+4uru4 "@) "@# "@# "#. "# 3an ")7 Ini 92rar4i 9a(ian 3ari 62n0ualan n24o yan( 3i62r(una1an un4u1 52nu4u6 9iaya 62n0ualan s28ara r2la4i= s25a1in 92r4a59a 9anya17 P2n0ualan n24o s2la5a 2na5 4aun 525an( 52nun0u11an 62nin(1a4an yai4u s29anya1 /$ 424a6i s2la5a 0an(1a <a14u yan( sa5a 9iaya 62n0ualan 42la 52nin(1a4 32n(an 62rs2n4as2 yan(4 l29i 92sar ya1ni "@7 K2a3aan yan( 325i1ian 5un(1in 52ru6a1an 62n82r5inan 3ari al+al s262r4i:

(11)

"7 T2la 3ila1sana1an 6ro(ra5+6ro(ra5 6ro5osi 62n0ualan yan( l29i 9anya1 424a6i 4i3a1 92rasil 52nin(1a41an 62n0ualan 3ala5 6ro6orsi yan( sa5a 32n(an 4a59aan 9iaya7 .7 T2la 3ila1u1an 6ro(ra5 62n0ualan 9aru s28ara in42nsi= 3an 2142nsi= 424a6i 12un4un(an

yan( 3iara61an (a(al 3ir2alisasi7

@7 Mana02r 62n0ualan !52r8an3isin(& 4i3a1 92rasil 52nai1an ar(a 0ual 282ran7

$7 Biaya 62n0ualan yan( 3i62n(arui >olu52 62n0ualan 52l29ii 4in(1a4an ar(a 0ual 282ran7

E. RASIO LABA USAHA DENGAN PENJUALAN NETO

Rasio la9a usaa 32n(an 62n0ual an n24o 3is29u4 profit margin 3ii4un( 32n(an 5259a(i la9a usaa 32n(an 62n0ualan n24o7

Pro=i4 5ar(in = Laba Usaha x 100% Penjualan Neto

P2rs2n4as2 42rs29u4 52nun0u11an 9a(ian 62n0ualan n24o yan( 5asi a3a s242la 3i1uran(i 32n(an ar(a 6o1o1 62n0ualan 3an 9iaya+9iaya usaa7

Dala5 la6oran la9a ru(i 0u5la la9a usaa ini 52592ri (a59aran yan( 62n4in( 1ar2na 52nun0u11an 4in(1a4 1292rasilan 62n0ualan !1292rasilan 12(ia4an 62592lian 6ro3u1si 3an 62n0ualan&7 Banya1 =a14or yan( 52562n(arui 62ru9aan la9a usaa 62rusaaan 3ari 4aun 12 4aun7 ,a14or 42rs29u4 42ru4a5a 92ru6a 62n(aru 62ru9aan 4in(1a4 62n0ualan 62ru9aan ar(a 6o1o1 62n0ualan 3an 62ru9aan 9iaya usaa7

Rasio la9a usaa 32n(an 62n0ualan n24o 92r1ai4an 32n(an 4o4al a14i>a yan( 3i(una1an un4u1 52n8a6ai sales revenue. Rasio la9a usaa 32n(an 62n0ualan n24o 92rsi=a4 1o56l252n42r 32n(an rasio la9a usaa 32n(an total operating assets (return on investment atau earning power). -olu52 62n0ualan a1an 42r(an4un( 6a3a 1a6asi4as 6a9ri1+5o3al 3i4ana51an 3ala5 92n4u1 a14i>a+ 3an a14i>a 125u3ian 3i o62rasi1an 9a(i 12(ia4an 62n0ualan7

Rasio 42rs29u4 0u(a 92r1ai4an 32n(an 62r6u4aran 62rs23iaan 3an 62r6u4aran 6iu4an(7 P2r6u4aran 62rs23iaan 3an 6iu4an( yan( 4in((i 3iasil1an 1ar2na 62n0ualan yan( s25a1in 4in((i 6ula7 Tin((inya 4in(1a4 62n0ualan 5un(1in 1ar2na ran(san(an 92ru6a ar(a yan( l29i r2n3a 3an 62592rian 6o4on(an ar(a 6a3a 62592lian 4unai7 A6a9ila al ini 4i3a1 3ii1u4i 32n(an 62nurunan ar(a 6o1o1 62n0ualan 3an 62n(25a4an 9iaya usaa la9a usaa 3a6a4 52nurun7 A6a9ila la9a usaa 52nurun a1i9a4 9iaya+9iaya 52nin(1a4 r2la4i= l29i 92sar 3ari6a3a 52nin(1a4nya >olu52 62n0ualan7

S29a(ai 8on4o 92ri1u4 ini:

PT Ta1asi Mura

Da4a La6oran La9a Ru(i U4a5a Pro=i4 Mar(in 3an O62ra4in( Ra4io Un4u1 4aun "**/+.))@

(12)

Dari 3a4a 3ia4as 42rlia4 9a<a s2la5a 4aun "**/+.))@ 42la 42r0a3i 12a3aan yan( 4i3a1 52n(un4un(1an7 Hal ini 42r82r5in 3ari 3a4a Pro=i4 Mar(in ! ratio of operating income to net sales&7 Rasio ini 42la 52nurun 3ari / 6a3a 4aun "**/ M2n0a3i %" 6a3a 4aun .))@7 P2n0ualan !sal2s& 3an la9a usaa !o62ra4in( in8o52& 123ua+3uanya 52nin(1a4 424a6i 12nai1an la9a usaa l29i 128il 3ari6a3a 62rs2n4as2 12nai1an 62n0ualan yai4u $$ 3i9an3in( /$ s2la5a 2na5 4aun7 Hal ini 3ia1i9a41an 42r0a3inya 62rs2n4as2 12nai1an ar(a 6o1o1 62n0ualan !cost of goods sold & 3an 62rs2n4as2 12nai1an sal2s7 Biaya 3ala5 ar4i luas !cost of goods sold ditambah operating expenses& 42la 52nin(1a4 / s2la5a 2na5 4aun7

-. RASIO PENJUALAN NETO DENGAN AKTIA USAHA

Rasio 62n0ualan n24o 32n(an a14i>a usaa yan( 0u(a 3is29u4 62r6u4aran a14i>a usaa !turnover of total operating assets& 3ii4un( 32n(an 5259a(i 62n0ualan n244o 32n(an 4o4al a14i>a usaa n24o !nilai 9u1u&7 Rasio ini 92r4u0uan un4u1 52n(u1ur 62n3aya(unaan a14i>a usaa !operating assets& ya1ni a6a1a 5isalnya 42r0a3i 1282n32run(an 12l29ian in>2s4asi 3ala5 a14i>a 3ala5 1ai4annya 32n(an >olu52 62n0ualan yan( 3i8a6ai7 Pa3a u5u5nya 62rusaaan 5252rlu1an s20u5la a14i>a usaa yan( arus 3i o62rasi1an s28ara 2=isi2n un4u1

52n8a6ai >olu52 62n0ualan yan( 3i 122n3a1i7

Rasio 42rs29u4 s292narnya anya 52ru6a1an 62r9an3in(an 1asar a4au 62n(u1uran 1asar 42n4an( 2=isi2nsi 62n((unaan a14i>a usaa s23an( 1292rasilan 62n0ualan i4u s2n3iri s292narnya 9anya1 3i 42n4u1an ol2 2=214i>i4as 12r0a sal2s5an 3an 12(ia4an a3>2r42nsi 3an

(13)

12(ia4an 6ro5osi lainnya7 P2rluasan 6a9ri1 5isalnya 4i3a1 lan(sun( 92r62n(aru 6a3a 62n0ualan 424a6i 92r62n(aru 42ra3a6 62n(25a4an 9iaya s2in((a a1irnya 92r62n(aru 6a3a 62nin(1a4an la9a 92rsi7 Dala5 52n(u9un(1an 62n0ualan n24o 32n(an a14i>a usaa 9u1an 92r4u0uan un4u1 52n(u1ur 4in(1a4 6ro=i4a9ili4as 62rusaaan 4in(1a4 6ro=i4a9ili4as

3iu1ur 32n(an 52n(i4un( rasio an4ara la9a usaa !operating income& 32n(an a14i>a usaa7 Tin(1a4 6ro=i4a9ili4as !return on investement a4au operating earning power & 3ii4un( 32n(an ru5us:

Laba Usaha = Penjualan Neto x Laba Usaha Aktiva Usaha Aktiva Usaha Penjualan Neto

K2l29ian in>2s4asi 6a3a a14i>a usaa !operating assets& 92r1ai4an 32n(an 4in((inya cost s262r4i 9iaya 6252liaraan 6a0a1 9un(a 3an 9iaya 424a6 lainnya7 Ini a1an 52592ri1an 929an 92ra4 9a(i 62rusaaan7 ;i1a 12a3aan ini 4i3a1 3ii1u4i3ii59an(i 32n(an >olu52 62n0ualan yan( l29i 92sar 3ari 2=isi2nsi 62n(olaan yan( l29i 4in((i a1an 92ra1i9a4 62rusaaan 52nu0u insolvency 42ru4a5a 9ila 3ana 92rasal 3ari 6in0a5an 0an(1a 52n2n(a

3an 0an(1a 6an0an(7

S29a(ai 8on4o 92ri1u4 ini:

B2r3asar1an 8on4o 3ia4as return on investment !ROI& a4au 4in(1a4 6ro=i4a9ili4as 62rusaaan s2la5a 0an(1a 2na5 4aun !.)).& 52nun0u11an 1282n32run(an 52nurun s28ara 92r4uru4+4uru4 yai4u %. %) $# %#@ #$ 3an #7 K2nai1an a14i>a usaa !operating assets& 4i3a1 92rasil 3ii1u4i 12nai1an 62n0ualan ! sales& s28ara s29an3in(7 Hal ini 42r82r5in 6a3a ratio of net sales ti total operating assets yan( 42rus 52nurun sa56ai 4aun .)). !*# /# %@)&7 A4au 3a6a4 3i125u1a1an 9a<a 62rluasan a14i>a usaa 4i3a1 3ii1u4i 32n(an 62n(25a4an 9iaya s28ara s29an3in(7 Total operating assets 42la 52nin(1a4 s292sar # 424a6i 9iaya usaa 3ala5 ar4i luas 42la 52nin(1a4 l29i 9anya1 ya1ni /7 Dana ini a1an 52562n(arui 92sarnya la9a usaa ! yan( 42rnya4a anya 52nin(1a4 s292sar $$&7

(14)

G. OPERATING RATIO

Operating ratio 52ru6a1an rasio an4ara 9iaya usaa 12s2luruan !ar(a 6o1o1 62n0ualan 3i4a59a 32n(an 9iaya usaa& 32n(an 62n0ualan n24o7 An(1a "))

3i1uran(ioperating income to net sales sa5a 32n(an operating ratio7 S29a(ai 8on4o 92ri1u4 ini:

Operating ratio yan( 4in((i a3ala 4i3a1 52n(un4un(1an 1ar2na 92rar4i 6ro6orsi la9a usaa a1an r2n3a yan( 5un(1in 4i3a1 8u1u6 un4u1 52nu4u6 929an 9un(a 32>i32n 3an 929an lainnya7 Ki4a 124aui 9a<a 3ala5 la6oran la9a ru(i 5asi 42r3a6a4 6os 6os 62n(asilan lain+lain !other revenue& 9iaya lain+lain la9a ru(i insin32n4il 3an 6a0a1 62rs2roan !income taxes&7 Pos+6os ini 6un arus 3ianalisis l29i lan0u4 3alan ran(1a

52n(analisis la9a 92rsi !net income&7

Dala5 52n(analisis Operating ratio 3an of operating income to net sales arus 3ia5a4i 62ru9aannya 3ari 4aun 12 4aun a4au an4ara 62rusaaan yan( sa4u 32n(an 62rusaaan yan( lain !in3us4ri& 42ru4a5a 129i0a1sanaan yan( 52nyan(1u4 9iaya+9iaya s262r4i 9iaya 62nyusu4an a5or4isasi 12ru(ian 1ar2na 6iu4an( 4i3a1 1259ali 9iaya 6252liaraan 9iaya 62r9ai1an s2<a riyal4i 5ana0252n4 =22 3an lain+lain7

Dari 8on4o /7% o62ra4in( ra4io s2la5a 2na5 4aun 42rus 52nin(1a4 ya1ni *.. *.$ *./ *@# *@ 3an *@*7 M2nin(1a4nya operating ratio ini 4i3a1 52n(un4un(1an 62rusaaan 1ar2na 52nin(1a4nya operating ratio 92rar4i 52nurun1anratio of operating income to net sales profit margin7

A3a6un 9anya1 =a14or yan( 52562n(arui 62ru9aan la9a 92rsi !net income&7 ,a14or+=a14or 42rs29u4 yai4u s29a(ai 92ri1u4:

(15)

"7 Nai1 4urunnya 0u5la uni4 yan( 3i0ual 3an ar(a 0ual 62runi47

.7 Nai1 4urunnya ar(a 6o1o1 62n0ualan7 P2ru9aan ar(a 6o1o1 62n0ualan ini 3i62n(arui ol2 0u5la uni4 yan( 3i92li a4au 3i 6ro3u1si a4au 3i0ual 3an ar(a 62592lian 62r uni4 a4au ar(a 6o1o1 62r uni47

@7 Nai1 4urunnya 9iaya usaa yan( 3i 62n(arui ol2 0u5la uni4 yan( 3i0ual >ariasi 0u5la uni4 yan( 3i0ual >ariasi 3ala5 4in(1a4 ar(a 3an 2=isi2nsi o62rasi 62rusaaan7 $7 Nai1 4urunnya 6os 62n(asilan a4au 9iaya non operasional yan( 3i62n(arui ol2

>ariasi 0u5la uni4 yan( 3i0ual >ariasi 3ala5 4in(1a4 ar(a 3an 62ru9aaan 129i0a1sanaan 3ala5 62592rian a4au 62n2ri5aan 3is8oun47

#7 Nai1 4urunnya 6a0a1 62rs2roan yan( 3i62n(arui ol2 92sar 128ilnya la9a yan( 3i62rol2 a4au 4in((i r2n3anya 4ari= 6a0a17

%7 A3anya 62ru9aan 3ala5 524o32 a1un4ansi7

BAB III

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KESIMPULAN

Penda!atan *e,a(ai *a$a& *at# e$e/en !enent#an $a,a '#(i *#at# !e'#*a&aan ,e$#/ /e/!#n+ai !en(e'tian +an( *e'a(a/. Ha$ ini di *e,a,an ,ia*an+a !enda!atan di,a&a* da$a/ &#,#n(an+a den(an !en(##'an dan 0at# !en(a#an !enda!atan it# *endi'i.

DA-TAR PUSTAKA

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