TUGAS PT. UNILEVER

1.Rasio likuiditas

a. Current ratio
aktiva lancar/utang lancar
1978 = 1291/327 = 3,94 = 394%
1979 = 1420/370 = 3,83 = 383%
b. Cash ratio
kas + efek/utang lancar
1978 = 205 + 0/327 = 0,62 = 62%
1979 = 180 + 0/370 = 0,48 = 48%
c. Quick ratio
kas + efek + piutang/utang lancar
1978 = 205 + 0 + 490/327 = 2,12 = 212%
1979 = 180 + 0 + 590/370 = 2,08 = 208%
d. Working capital to total assets ratio al-ul/ jml aktiva
1978 = 1291 - 327/1767 = 0,54=54%
1979 = 1420 - 370/1829 = 0,57=57%

2. Rasio leverage

a. Total debt to equity ratio
utang lancar + utang jk.panjang/jml modal sendiri
1978 = 327 + 25/1415 = 0,24 = 24%
1979 = 370 + 19/1440 = 0,27 = 27%
b. Total debt to total capital assets
utang lancar + utang jk.panjang/jml aktiva
1978 = 327 + 25/1767 = 0,19 = 19%
1979 = 370 + 19/1829 = 0,21 = 21%
c. Long term debt to equity ratio
utang jk.panjang/modal sendiri
1978 = 25/1415 = 0,01 = 1%
1979 = 19/1440 = 0,01 = 1%
d. Tangible assets debt coverage
jml aktiva - intangibles - utang lancar/utang jk.panjang
1978 = 1767-0-327/25 = 57,6 = 576%
1979 = 1829-0-370/19 = 76,7 = 767%
e. Times interest earned ratio
laba kotor operasional/bunga utang jk.panjang
1978 = 160/5%x25 = 128x
1979 = 160/5%x19 = 168x

3. Rasio aktivitas

a. Total assets turnover
penjualan neto/jml aktiva
1978 = 3500/1767 = 1,98x
1979 = 3500/1829 = 1,91x
b. Receivable turnover
penjualan kredit/piutang rata-rata
1978 = 3500/490 = 7,14x
1979 = 3500/590 = 5,93x
c. Average collection periode
piutang rata-rata x 360/penjualan kredit
1978 = 490 x 360/3500 = 50,4 = 51hari
1979 = 590 x 360/3500 = 60,6 = 61hari
d. Inventory turnover
HPP/inventory rata-rata
1978 = 2040/590 = 3,45x
1979 = 2040/645 = 3,16x
e. Average day’s inventory
inventory rata-rata x 360/HPP
1978 = 590 x 360/2040 = 104hari
1979 = 645 x 360/2040 = 113hari
f. Working capital turnover
penjualan netto/aktiva lancar-utang lancar
1978 = 3500/1291-327 = 3,63x
1979 = 3500/1420-370 = 3,33x

4. Rasio keuntungan

a. Gross profit margin
penjualan neto - HPP/penjualan neto
= 3500 - 2040/3500 = 0,41 = 41%
b. Operating income ratio
Penjualan neto - HPP - biaya adm,penj.,umum/penjualan neto
= 3500 - 2040 - 1300/3500 = 0,04 = 4%
c. Operating ratio= HPP + biaya adm,penj.,umum/penjualan neto
= 2040 + 1300/3500 = 0,95 = 95%
d. Net profit margin
pendapatan bersih setelah pajak/penjualan neto
= 70/3500 = 0,02 = 2%
e. Earning power of total investment
laba kotor operasional/jml aktiva
1978 = 160/1767 = 0,09 = 9%
1979 = 160/1829 = 0,08 = 8%
f. Net earning power ratio
pendapatan bersih setelah pajak/jml aktiva
1978 = 70/1767 = 0,03 = 3%
1979 = 70/1829 = 0,03 = 3%
g. Rate or return for the owners
pendapatan bersih setelah pajak/jml modal sendiri
1978 = 70/1415 = 0,04 = 4%
1979 = 70/1440 = 0,04 = 4%