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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-

    http://var/www/apps/conversion/tmp/scratch_3/Penghitungan%20EVA%20MVA.xlsxhttp://var/www/apps/conversion/tmp/scratch_3/Penghitungan%20EVA%20MVA.xlsxhttp://var/www/apps/conversion/tmp/scratch_3/Penghitungan%20EVA%20MVA.xlsxhttp://var/www/apps/conversion/tmp/scratch_3/Penghitungan%20EVA%20MVA.xlsxhttp://var/www/apps/conversion/tmp/scratch_3/Penghitungan%20EVA%20MVA.xlsx
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    THANKS