UNIVERSITAS ATMA JAYA YOGYAKARTA

Fakultas Ekonomika dan Bisnis

Jalan Babarsari No.43, Caturtunggal, Depok, Janti,Kabupaten Sleman,DIY – 55281
Telepon:(0274) 487711

Asistensi #1 : Manajemen Keuangan

I. == Rasio Likuiditas ==
1) Current Ratio  Aktiva lancar (kas,piutang dagang,persediaan) dan hutang lancer
(hutang dagang,hutang wesel,hutang gaji)
Rumus :

Current Assets CA
Current Ratio = =
Current Liabilities CL

2) Quick Ratio 
Current Assets - Inventory
Quick Ratio = ; Inventory : persediaan
Current Liabilities

3) Cash Ratio 
Cash
Cash Ratio =
Current Liabilities

4) Net Working Capital to Total Assets (NWC-TA)

NWC
NWC-TA = x 100 %  utk mencari rasio
Total Assets

NWC = CA – CL

5) Interval Measure
Current Assets
Interval Measure =
Average daily operating cost

1|Yosua Phoen Yong Siang

II. == Rasio Aktivitas ==
1) Inventory Activity (Perputaran Persediaan) 
COGS (Cost Of Good Sold) HPP (Harga Pokok Penjualan)
Inventory Activity = =
Inventory Persediaan

2) Total Assets Turnover (Perputaran Aktiva) 

Sales Penjualan
TAT = =
Total Assets Total Aktiva

3) Day’s Sales in Inventory (Penjualan Inventaris) 

365 days 365 hari

Penjualan Inventaris = =
Inventory turnover Perputaran Persediaan

4) Receivables turnover (Perputaran Piutang) 

Sales Penjualan
RT = =
Account Receivables Persediaan

5) Day’s Sales in Receivables (Penjualan Piutang) 

365 days 365 hari

Penjualan Piutang = =
Receivables turnover Perputaran Piutang

6) NWC Turnover 
Sales Penjualan
NWC Turnover = =
NWC NWC

7) Fixed Assets Turnover (Perputaran Aset Tetap) 

Sales
FAT =
Total Assets

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III. == Rasio Solvabilitas ==
1) Total Debt Ratio  co ekuitas : modal,pendapatan,prive,beban2
Total Debt Total Assets - Total Equity Total Aset - Total Ekuitas TA - TE
TBR = = = =
Total Assets Total Assets Total Aset TA

2) Debt-Equity Ratio 
Total Debt Total Likuiditas (total hutang) TL
DER = = =
Total Equity Total Ekuitas TE

3) Equity Multiplier 
Total Assets TA
EM = =
Total Equity TE

4) LTD (Long-Term Debt) Ratio 

LTD LTD Utang jk panjang
LTD Ratio = = ; LTD =
LTD + total equity LTD + TE Modal

5) Time Interest Earned Ratio 

EBIT Pendapatan sblm bunga & pajak
TIE Ratio = =
Interest bunga

6) Cash Coverage Ratio 

EBIT + Depreciation EBIT + depresiasi

CC Ratio = =
Interest bunga

3|Yosua Phoen Yong Siang

IV. == Rasio Profitabilitas ==
1) Profit Margin 
Nett Income Pendpt bersih NI
PM = = =
Sales Penjualan Sales

2) ROA (Return On Assets) 

Nett Income NI
ROA = =
Total Assets TA

3) ROE (Return On Equity) 

Nett Income NI
ROE = =
Total Equity TE

4) ROI (Return On Investment) 

Penjualan - Investasi
ROI = x 100 %
Investasi

V. == Rasio Pasar ==
1) Price Earnings Ratio 
Price Per Share Harga per saham
PER = =
Earning Per Share Penghasilan per saham

2) Market to Book ratio 

Market value per share Nilai Pasar

MB Ratio = =
Book value per share Nilai buku per saham
Total Ekuitas
BVPS =
Jumlh saham yg beredar

4|Yosua Phoen Yong Siang

Langkah2 melihat laporan keuangan : Utk romawi V :
1. Buka idx.co.id 1) Buka finance.yahoo.co.id
2. Klik perusahaan tercatat 2) Tuliskan nama
3. Pilih laporan keuangan perusahaan.nama kota
4. Pilih saham (UNVR.JK) pakai tanda titik
5. Masukan kode saham ( Unilever = UNVR) stlh nama perusahaan
6. Pilih tahun
7. Pilih financial steatment / sama dengan
8. Period = tahunan
9. Lihat EBIT = laba sblm bunga,pajak,.....

********DEUS PROVIDEBIT********

Asistensi #2 : Manajemen Keuangan

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 Asistensi #3 : Manajemen Keuangan
RUMUS :
1. Plowback Ratio (b)  1 – Divident Payment Ratio
2. Internal Growth Rate 

ROA x b
1 - ROA x b

3. ROE  Profit Margin x Total Asset Turnover x Equity Multiplier

NI Sales Total Asset
x x
Sales TotalAsset Total Equity

4. Sustaninable Growth Rate 

ROE x b
1 - ROE x b

5. Divident Payment Ratio  Cash Divident

Net Income

6. Future Value  PV x (1 + r)t

7. Present Value  FV
(1 + r)t

6|Yosua Phoen Yong Siang

 Asistensi #4 : Manajemen Keuangan
RUMUS :
1
1. PV Annuity  1-
(1+r)t
C×[ ]
r

2. FV Annuity 
(1+r)𝑡 - 1
C×[ ]
r

3. EAR  Quoted Rate m

[1+ ] -1
m

4. Bound Value  [1−

1
]
(1+𝑟)𝑡 𝐹
C× +
𝑟 (1+𝑟)𝑡

Keterangan :
C = Coupun Rate
R = Rate per period
t = Number of Period
F = Fare value

7|Yosua Phoen Yong Siang