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Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan:  penjualan  investasi. 1.

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Presentasi berjudul: "Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan:  penjualan  investasi. 1."— Transcript presentasi:

1 Rasio profitabilitas terdiri dari dua jenis rasio yang menunjukkan laba dalam hubungannya dengan:  penjualan  investasi. 1

2 2  Profit margin (profit margin on sales)  Hasil Pengembalian Investasi (Return on investment)  Hasil Pengembalian Ekuitas (Return on Equity/ROE)  rentabilitas ekonomi  Laba Per Lembar Saham Biasa (Earning per Share of Common Stock) Jenis- jenis rasio Profitabilitas (menurut Munawir):

3 3 Gross Profit Margin = Gross Profit Sales Seberapa efektif perusahaan dalam menghasilkan laba kotor dari setiap rupiah penjualannya? Profit Margin 1. Gross Profit Margin X 100%

4 4 Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625Current Liabilities230 Current Assets1,230Bonds600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Neraca LMT Trustco Laporan Laba/Rugi LMT Trustco Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Net Operating Income330 Interest Expense 60 Income Before Taxes270 Taxes (40%)108 Net Income162 Common Dividends Paid100 Addition to Retained Earnings62 575_ 1,450 Gross Profit Margin == 39.7% Gross Profit = Margin Gross Profit Sales Ilustrasi : X 100%

5 5 Operating Profit Margin = Operating Income Sales Seberapa efektif perusahaan dalam menghasilkan laba operasi dari setiap rupiah penjualannya? 2. Operating Profit Margin X 100%

6 6 Neraca LMT Trustco Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625 Current Liabilities230 Current Assets1,230Long-term Debt600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Operating Income330 Interest Expense60 Income Before Taxes270 Taxes (40%)108 Net Income162 Common Dividends Paid100 Addition to Retained Earnings62 Laporan Laba/Rugi LMT Trustco 330_ 1,450 OPM == 22.8% Operating Profit = Margin X 100% Operating Income X 100% Sales Ilustrasi :

7 7 Net Profit Margin = Net Income Sales Seberapa besar laba bersih yang dihasilkan dari setiap rupiah penjualannya? 3. Net Profit Margin X 100%

8 8 Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625 Current Liabilities230 Current Assets1,230Long-term Debt600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Neraca LMT Trustco Assets Liabilities Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Operating Income330 Interest Expense60 Income Before Taxes270 Taxes (40%)108 Net Income162 Common Dividends Paid100 Addition to Retained Earnings62 Laporan Laba/Rugi LMT Trustco 162_ 1,450 Net Profit Margin == 11.2% Net Profit = Margin Net Income Sales X 100%

9 9 ROI = Net Income Total investasi(asset) Seberapa efektif perusahaan menghasilkan laba bersih dari aktiva yang digunakannya? Return on investment X 100%

10 10 Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625Current Liabilities230 Current Assets1,230Long-term debt600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Neraca LMT Trustco Assets Liabilities Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Operating Income330 Interest Expense60 Income Before Taxes270 Taxes (40)108 Net Income%162 Common Dividends Paid100 Addition to Retained Earnings62 Laporan Laba/Rugi LMT Trustco 162_ 2,530 ROA = = 6.4% ROI Net Income Total Assets = Ilustrasi : X 100%

11 11 Return on Equity = Net Income Common Equity Seberapa baik perusahaan menghasilkan laba bersih untuk pemegang ekuitas? Return on Equity X 100%

12 12 Neraca LMT Trustco Assets Liabilities Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625Current Liabilities230 Current Assets1,230Long-term Debt600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Operating Income330 Interest Expense60 Income Before Taxes270 Taxes (40%)108 Net Income162 Common Dividends Paid100 Addition to Retained Earnings62 Laporan Laba/Rugi LMT Trustco 162_ 1,700 ROE == 9.53% ROE= Net Income Common Equity Ilustrasi : X 100%

13 RENTABILITAS EKONOMI Seberapa efektif perusahaan menghasilkan laba bersih dari aktiva yang digunakannya? 13 RE = EBIT Total aktiva X 100%

14 14 Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625Current Liabilities230 Current Assets1,230Long-term debt600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Neraca LMT Trustco Assets Liabilities Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Operating Income330 Interest Expense60 Income Before Taxes270 Taxes (40)108 Net Income%162 Common Dividends Paid100 Addition to Retained Earnings62 Laporan Laba/Rugi LMT Trustco 330_ 2,530 RE = = 13,04% RE EBIT Total Assets = Ilustrasi : X 100%

15 Rasio Nilai Pasar (Market value ratios) Earning Per share /EPS Laba Bersih EPS = x 1 rupiah Jumlah Lembar saham beredar __________________________________________

16 16 Neraca LMT Trustco Assets Liabilities Cash175Accounts Payable115 Accounts Receivable430 S-T Notes Payable 115 Inventories625Current Liabilities230 Current Assets1,230Long-term Debt600 Plant & Equipment2,500Owner’s Equity Less:Acc. Depr.(1,200)Common Stock300 Net Fixed Assets1,300Capital in Excess of Par600 Total Assets2,530Retained Earnings800 Total Owners’ Equity1,700 Total Liabilities and Owners Equity2,530 Laporan Laba/Rugi LMT Trustco Sales1,450 Cost of Goods Sold875 Gross Profit575 Operating Expenses45 Depreciation200 Operating Income330 Interest Expense60 Income Before Taxes270 Taxes (40)108 Net Income162 Common Dividends Paid100 Addition to Retained Earnings62 EPS(Laba /lbr saham) Laba Bersih Lbr Saham Rp lbr Rp.1,62 EPS =


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