POLITEKNIK PIKSI GANESHA BANDUNG

PROGRAM STUDI KOMPUTERISASI AKUNTANSI

Ujian Tengah Semester Genap Tahun 2018-2019

Mata Kuliah : ANALISIS LAPORAN KEUANGAN
Hari / Tanggal : Sabtu, 26 April 2019
Waktu : 90 Menit
Dosen Pengampu : Perwito,S.E., M.M dan TIM
SOAL UJIAN : Kelas Reguler

Soal 1. Bobot 20%

Laporan keuangan yang disajikan perusahaan sangat penting bagi manajemen dan pemilik
perusahaan. Apa yang saudara pahami mengenai laporan keuangan, sebutkan dan jelaskan pihak-
pihak yang berkepentingan atas laporan keuangan tersebut.

Soal 2 (Bobot 80%), Diminta:

Melakukan analisa kinerja keuangan pada PT. Matra Pesada Tbk: NPM Genap, tahun 2016-2017.
NPM Ganjil, tahun 2017-2018.
a. Melakukan analisis perbandingan (Bobot 20%),
b. Melakukan Analisis Rasio-rasio keuangan (Bobot 30%),
NRP Genap : Rasio CR, QR, DTA, DTE, TATO, ROE, PER, PBV
NRP Ganjil : Rasio CR, DTA, TATO, ITO, NPM, ROA, PER, PBV
masing-masing rasio minimal 2 indikator
c. Menginterpretasikan hasil perhitungan. (bobot 20%)
d. melakukan Analisis Sumber dan penggunaan dana; (bobot 10%)

Hidup mirip permainan kartu remi. Anda akan menang kalau punya kartu AS,
”Kerja KerAS, Kerja CerdAS, Kerja Kualitas, Kerja IkhlAS, dan Kerja TuntAS”
Summary of Financial Statement
PT. Matra Persada Tbk.
(million rupiah)
Perubahan Rp Perubahan %
2016 2017 2018

Total Assets
Current Assets 963,793 1,588,072 1,637,752
Cash and cash equivalents 120,002 316,331 321,583
Trade Receivables 577,075 737,412 857,566
Iventories 266,716 534,329 458,603
Non Current Assets 843,391 1,073,147 1,287,877
Fixed Assets 774,390 1,030,725 1,282,771
Other Assets 69,001 42,422 5,106

Total Assets 1,807,184 2,661,219 2,925,629

Liabilities 725,389 1,416,110 1,307,421

Current Liabilities
Trade payables 200,882 448,021 356,908
Current maturities of long term 269,650 60,000 50,000

Non Current Liabilities 229,261 877,134 859,213

Minority interests in subsidiaries 25,596 30,955 41,300

Shareholders' Equity 1,081,795 1,245,109 1,618,208

Paid-up capital 383,292 383,292 383,292
Paid-up capital
in excess of par value 64,212 64,212 64,212
Retained earnings (accumulated loss) 634,291 797,605 1,170,704
Liabilities + Shareholders Equity 1,807,184 2,661,219 2,925,629

Net Sales 2,828,440 3,907,674 4,777,175

Cost of good sold 2,199,880 3,153,751 3,643,390
Gros Profit 628,560 753,923 1,133,785

Operating Expenses 389,846 408,503 520,598

Operating Profit (Loss) 238,714 345,420 613,187
Other Income (Expenses) -28,885 -71,351 -109,254
Profit (Loss) before Taxes 209,829 274,069 503,933
Profit (Loss) after Taxes 141,589 196,230 372,158

Closing Price 1,850 1,240 4,200

Total Listed Share 766,584,000 766,584,000 766,584,000
 POLITEKNIK PIKSI GANESHA BANDUNG
PROGRAM STUDI KOMPUTERISASI AKUNTANSI

Ujian Tengah Semester Genap Tahun 2018-2019

Mata Kuliah : ANALISIS LAPORAN KEUANGAN
Hari / Tanggal : Jumat, 26 April 2019
Waktu : 90 Menit
Dosen Pengampu : Perwito,S.E., M.M. dan TIM
SOAL UJIAN : Kelas Karyawan / weekend

Soal 1: Apa yang saudara pahami mengenai laporan keuangan, serta sebutkan dan jelaskan pihak-
pihak yang berkepentingan atas laporan keuangan tersebut. (20%)

Soal 2 (Bobot 80%) =

Melakukan analisa kinerja keuangan pada PT. Matra Pesada Tbk: NPM Genap, tahun 2016-2017.
NPM Ganjil, tahun 2017-2018.
a. Melakukan analisis perbandingan (Bobot 20%),
b. Melakukan Analisis Rasio-rasio keuangan (Bobot 30%),
NRP Genap : Rasio CR, QR, DTA, DTE, ROE, PER, PBV
NRP Ganjil : Rasio CR, TATO, ITO, NPM, ROA, PER, PBV
masing-masing rasio minimal 2 indikator
c. Menginterpretasikan hasil perhitungan. (bobot 20%)
d. melakukan Analisis Sumber dan penggunaan dana; (bobot 10%)

Hidup mirip permainan kartu remi. Anda akan menang kalau punya kartu AS,
”Kerja KerAS, Kerja CerdAS, Kerja Kualitas, Kerja TuntAS, dan Kerja IkhlAS”
Summary of Financial Statement
PT. Citra Persada Tbk.
(million rupiah) CHANGE
2016 2017 2018 RP %
Total Assets
Current Assets 10,846,840 12,592,509 17,548,480
Cash and cash equivalents 4,538,051 4,271,208 6,474,830
Trade Receivables 2,136,401 2,260,082 1,956,166
Iventories 4,172,388 6,061,219 9,117,484
Non Current Assets 23,490,304 31,242,229 27,736,889
Fixed Assets 22,569,324 29,404,365 25,660,776
Investments 20,219 164,864 31,640
Other Assets 900,761 1,673,000 2,044,473

Total Assets 34,337,144 43,834,738 45,285,369

Liabilities 27,146,595 35,263,205 35,129,874

Current Liabilities 8,759,463 11,252,795 8,030,689
Trade payables 1,835,266.00 2,514,689 1,686,618
Accrued Exspenses 1,190,093.00 1,103,395 1,326,468
Bank Loans 5,734,104.00 7,634,711 5,017,603

Non Current Liabilities 5,905,841.00 8,170,208 13,727,819

Minority interests in subsidiaries 3,721,828.00 4,587,407 5,340,677
Shareholders' Equity 7,190,549 8,571,533 10,155,495
Paid-up capital 944,419 878,043 878,043
Paid-up capital
in excess of par value 1,182,046 1,497,733 1,497,733
Retained earnings (accumulated loss) 5,064,084 6,195,757 7,779,719
Liabilities + Shareholders Equity 34,337,144 43,834,738 45,285,369
0 0 0
BERANI JUJUR, HEBAT!!!
Net Sales 27,858,304 38,799,279 37,140,830
Cost of good sold 21,232,761 29,822,362 27,018,884
Gros Profit 6,625,543 8,976,917 10,121,946

Operating Expenses 3,749,103 4,635,441 5,117,737

Operating Profit (Loss) 2,876,440 4,341,476 5,004,209
Other Income (Expenses) -835,031 -1,741,653 -940,396
Profit (Loss) before Taxes 2,041,409 2,599,823 4,063,813
Profit (Loss) after Taxes 980,357 1,034,389 2,075,861

Closing Price 2,850 2,930 3,500

Total Listed Share 8,780,426,500 8,780,426,500 8,780,426,500