16 Chapter Financial Management Introduction to MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Sasaran Pembelajaran Menjelaskan bagaimana perusahaan menggunakan akuntansi. Menjelaskan bagimana untuk menginterpretasikan laporan keuangan. Menjelaskan bagaimana mengevaluasi sebuah kondisi keuangan perusahaan. MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Analisis Akuntansi dan Keuangan Management decisions such as how much to produce and how many employees to hire Accounting Function Summary and Analysis of a Firm’s Financial Condition Marketing decisions such as pricing and the amount of promotion necessary Earnings of Firm Value of Firm Finance decisions such as the amount of debt financing versus equity financing that is appropriate MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Akuntansi Proses : Perusahaan menggunakan akuntansi untuk : Laporan kondisi keuangan Mendukung keputusan Pengendalian operasional perusahaan MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Pedoman GAAP (Generally Accepted Accounting Principles) FASB (Financial Accounting Standards Board) SEC (Securities and Exchange Commission) IRS (Internal Revenue Service) MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Business Online: Rutgers Accounting Dua Jenis Akuntansi Keuangan (Financial): konsern dengan penyiapan informasi untuk review oleh pihak luar perusahaan. Manajerial (Managerial): konsern dengan menyiapkan informasi untuk riview pihak dalam perusahaan. Business Online: Rutgers Accounting MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Pemriksaan untuk Pengendalian Adalah sebuah evaluasi formal catatan-catatan yang telah digunakan untuk menyiapkan laporan keuangan perusahaan. Karyawan yang menganalisa dan mengevaluasi perusahaan. Internal Auditors Akuntan Publik yang bekerja untuk akuntan independen External Auditors MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Dua Tugas pokok laporan keuangan R/L (Income) Mengindentifikasikan penghasilan, biaya-biaya, dan keuntungan perusahaan dalam kurun waktu tertentu. Neraca (Balance Sheet) Laporan Nilai buku harta (assets), hutang (liabilities), dan Modal (owner’s equity) daripada sebuah perusahaan pada saat tertentu. MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Contoh Laporan Rugi Laba Net sales $20,000 Cost of goods sold 16,000 Gross profit $ 4,000 Selling expense $1,500 General & administrative 1,000 Total operating expense 2,500 Earnings before interest and taxes 1,500 Interest expense 500 Earnings before tax $1,000 Income tax (at 30%) 300 Net income $ 700 MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Contoh Neraca Assets (in thousands) Current assets Cash $ 200 Marketable securities 300 Accounts receivable 500 Inventory 1,000 Total current assets $ 2,000 Fixed assets Plant and equipment $10,000 Less accumulated depreciation 2,000 Net fixed assets 8,000 Total assets $10,000 Liabilities & Owner’s Equity (in thousands) Current liabilities Accounts payable $ 600 Notes payable 400 Total current liabilities $ 1,000 Long-term debt $ 5,000 Common stockholder’s equity Common stock $ 1,000 Additional paid-in capital 2,000 Retained earnings 1,000 Total owner’s equity $ 4,000 Total liabilities and owner’s equity $10,000 MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Analisis Rasio Likuiditas (Liquidity) Efisiensi (Efficiency) Ukuran kuantitas yang digunakan untuk mengevaluasi kinerja laporan keuangan. Likuiditas (Liquidity) Efisiensi (Efficiency) Leverage (Pengungkitan hutang) Profitabilitas (Profitability) MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Tiga rasio Profitabilitas Mengindentifikasi kinerja perusahaan untuk mendapatkan pengahasilan melebihi biaya-biaya. Return on Assets = Net Income/ Total assets Net Profit Margin = Net Income/Net Sales Return on Equity = Net Income/ Total Owners’ Equity MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Likuiditas Ukuran kemampuan perusahaan untuk membayar kewajiban jangka pendek. Current Ratio = Current Assets/Current Liabilities Acid-Test Ratio or Quick Ratio = Quick Assets/Current Liabilities MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Ukuran Efisiensi Digunakan untuk menganalisa bagaimana perusahaan mengelola assetnya dengan baik. Inventory Turnover = Costs of Goods Sold/Average Value of Inventory For A Period of Time Asset Turnover = Net Sales/Total Assets MultiMedia by Stephen M. Peters 2001 South-Western College Publishing

Rasio Hutang (Leverage or Debt Ratios) Derajat yang menggambarkan kemampuan perusahaan membayar kewajibannya jangka panjang. Debt to Owners’ Equity = Long-Term Debt/Owners’ Equity Times Interest Earned = Earnings Before Interest & Taxes/Annual Interest Expense MultiMedia by Stephen M. Peters 2001 South-Western College Publishing