penganggaran ibnu
TRANSCRIPT
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ANALISIS RASIO, MASA RESESI,DAN NILAI TAMBAH EKONOMI
OLEH:
ANANDA PUTRI A / 121210003
FELLICIA NOVIANTI / 121210015
FIDELIA FIONA K / 121210016
FRISKYLIA MARIA F. A / 12121001IBNU MA!RUF N / 121210023
IKA CAESARINA / 12121002"
IRA#ATI PUSPO / 12121002$
%ESSICA NOVIA K / 12121002&
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P'()'*+-( A())-*-(
M'(*+ M(-(-* 2001 : 3
M'(*+ N--*( 200$ : 11
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%'( A())-*-(
M'(*+ C4**+(- 2001: 12 -())-*-( --+'7898-( 9'(- +)- '7898 ;-+:
1. B'*--*-( *-() 7() -( (+'(+-(;-+'** -*:
A())-*-( 89*'4'(
A())-*-( -*-7
2. B'*--*-(
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F() A())-*-(
M'(*+ S*;8(8 1&&& : "2 ()-())-*-( +'*=-) 6 ;-+:
1. F() '*'(>-(--(
2. F() 88*(-3. F() 89(-
". F() 98+?-
5. F() '()'(-7-( -( '?-7-
6. F() '(-(
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L-8*-( K'-()-(
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A(-7 L-8*-( K'-()-(
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Metoda Analisis Laporan
Keuangan
K('*- K'-()-(
K('*- '-()-( --7-4 -7-+ (+ 9'()*
*'+- '*- '-()-( '*-4--( 9'7-7+*+* '*98-7-((;-.
M'+8- E>8(89> V-7' A' EVA
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R9 -* EVA
M'(*+ I*-9-( @ F'=*-( 2005
EVA N'+ O'*-+() P*8+ A+'* T- NOPAT C8+ 8 C-+-7 COC
%- -- U+-() -( M8-7
EVA NOPAT #ACC TA
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%'( R-8 :
R-8 L+-
R-8 -
R-8 7-(>-* R-8 >'-+
R-8 '*+-*-( '*'--(
R-8 '()97-( +-()
R-8 S87?-=7+-
R-8 +-() -( 98-7
R-8 +-() -()- -(-() '()-( 98-7
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L-(+-( %'( R-8:
S+*+*-7 K'-()-( ?'*+-7
S+*+*-7 K'-()-( H8*8(+-7
R'(+-=7+- R-8 R'(+-=7+- E8(89
R-8 R'(+-=7+- M8-7 S'(*
M-*)( 7-=- K8+8*
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ANALISIS MASA RESESI
A())-*-( ;-() ( +- 9'97 =-(;-9-(--+
H-* '*4+()-( -)-* -())-*-( ;-()( +- =-(;- 9'()-7-9 '*=-4-(
L-=- ;-() 9'*--( -* - 9- --(9'(*( -( '9()(-( (+ 9'9'(4''*7-( - 9'(- -()-+ +'*=-+-
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HAL YAN PERLU DIPERHATIKAN:
M'9'**--( ='*-- 7-9- 9-- *'' --(+'*-
M'('(+-( +()-+ *'8 ;-() --+ +'*9--- 9-- *''
M'('(+-( '9-9-( '*-4--( -7-9='*-() =- -7-9 4-7 '(-7-( 9-(9'('-( =-;-
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CONTOH SOAL 1
P'(;(-( A())-*-(-- M-- R''
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PT P-7-(+()-( 9'9(;- -+- ('*->- '*31 D''9='* 2010 ;-() +'** -+- : - R 2.000,
+-() R 10.000, '--( R 20.350, -'+ +'+-='*4 R 2$.650, +-() -)-() R .000, +-()'?'( R 10.000, +-() -()- -(-() R12.000, 98-7 -4-9 20.000, '*+- 7-- +-4-( R10.000.
P-- +-4( 2011 PT P-7-(+()-( ='*9-9'()---( '*7--( '*-4--( '()-( >-*-9'9='7 9'( =-* '4-*)- R 100.000. 4-7 (7--( (+ 9'9'*7- -'*-4 '9--*-(-( -7-9 *-()- 9'()())7 '*-()-(.D*'+* PT P-7-(+()-( +'7-4 9'()97-(
(8*9- -( '+( 9'()'(- ='='*-- 4-7 :
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-. M-- *'' ')'*- 97- +-4( 2012=. L-9- 9-- *'' 9()( -- +-4( 2012 -(2013>. %-7-( -- +-4( 2011 '**--( 9'(>-- R
300.000, (-9( -- 9-- *'' +-4( 2012 +*(9'(- 4-(;- $0G -* -7-( +-4( 2011. S'-()-(-7-( +-4( 2013 +*( 7-) 9'(- 4-(;- 0G -*-7-( +-4( 2011.. H-*)- 88 -7-( +- +'*9- '*'-
='*--*-( '()-7-9-( '**--( +-4( 2011,2012,2013 9-()9-() '='-* 60G, $0G, -(65G -* -7-( +-4( +.'. S'--( 25G -* 4-*)- 88 -7-(.. D'*'- 10G -* (7- -'+ +'+- ='*4.
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). P+-() 15G -* -7-(
4. U+-() -)-() 20G -* 4-*)- 88 -7-(.
. B'=-( -4- ?-*-='7 20G -* -7-(.. B'=-( -4- +'+- '+-4( R 15.000 +-
+'*9- '*'-.
. D?'( --( =-;-* +- -J-7 +-4(9'(-+-() R 10.000
7. P-- 10G =-;-* +-4( 9'(-+-().
9. S-78 - -J-7 -( -4* ;-() ()(-('='-* R 2.000
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PT P-7-(+()-(Anggaran Laba Rugi
T-4( ='*-4* 31 D''9='* 2011, 2012,2013
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NILAI TAMBAH
EKONOMI
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L-=- --7-4 '*='--( -(+-*- '(--+-( '()-(''9=-()-( =-;-=-;- -( '()'7-*-( (+
'*8- +'*+'(+L-=- ='--( 9'(- 2 :
L-=- A(+-( -( L-=- E8(89
L-=- A(+() -( L-=- E8(89
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C8(+84: D-7-9 -+ '*8- 98-7 +'*+-(-9 '='-*R 3.000 ;-() +'** -+- +-() =()- +-() -()-'(' -( +-() -()- -(-() -( 98-7 -4-9'()-( 98-7 *-+-*-+- +'*+9=-() '='-* 10G,'(--+-( -4- R 2.600, ='=-( -4- R 2.050,='=-( =()- R 13, -( -- 10G. D-* -+-
+'*'=+ --+ 4+() '74 -(+-*- 7-=- -(+()'()-( 7-=- '8(89.
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KeteranganLaba
Akunting
Laba
EkonomiPendapatan usaha
Beban usaha
Laba usaha
Beban bunga (beban
utang)
Laba bersih sebelum
pajak
Pajak 10
Laba bersih setalah
pajak
Beban modal 10 !
Rp "000
#ilai tambah
ekonomi
R 2.600
R 2.050
R 550
R 13
R "12
R "1
R 3$1
R 2.600
R 2.050
R 550
R "1
R 50&
R 300
R 20&
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E?-7'( M8-7
B-)-( '>-
K*+'*- 99 '(;'--( '?-7'( 98-7:
-. N7-(;- -()-+ )(-(
=. H-7 *''(() ;-() 7--( '(;'--(
98-7 --+ '()-*4 9-(-'9'(
>. I(8*9- ;-() '*7-( (+ 9'7--('(;'--( '?-7'( 98-7 -4 +'*'-
. P*8'8(-7 (8('-()-( --+ 9'()'*+
9'()-- '(;'--( '?-7'( 98-77--(
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E?-7'( M8-7
H-74-7 ;-() '()-*4 '?-7'( 98-7:
-. P-- +-())4-(
=. B-;- '('7+-( -( '()'9=-()-(
>. N-9- =-
. C--()-(
'. B-;- *'+*+*-
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B-;- M8-7 R-+-*-+- T'*+9=-()
N--*( 200&: 97-4 ='=-( -* 9-()9-()898('( 98-7 ;-() ='*-( =8=8+ '-*88*(;- -7-9 +*+* 98-7.
C8(+84: +-() -()- '(' R 600 =()- G,
+-() -()- -(-() R&00 =()- 10G, 98-7-4-9 R1500 ?'( 10.0G.
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M8-7 T'*+-(-9 Invested Capital
Y8() 2006 97-4 '7*4 '-()-('*-4--( +'*7'- -* 'J-=-( -()-'(', -?- ;-() +- 9'(-())() =()-non interest bearing liabilities, ''*+ +-()
-4 ;-() --( -+4 +'98 -( -- -+4+'98
A- - '('-+-(: '('-+-( -4- -('('-+-( '-()-(.
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S+K-
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THANKS