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Dipersiapkan untuk        mata kuliah   STIE Husnayain
“Evaluation of a firms financialApa itu        statements in order to assess the               firms worth and its ability...
Business AnalysisEvaluate                                         Evaluate RisksProspects                   Business Decis...
Information Sources    Quantitative                     QualitativeFinancial Statements      Management discussion & Analy...
Kapan        1                 • Pemilik Danadigunakan?                 • Intermediaries             2                 • P...
Credit Analysis       Equity AnalysisManagement &   Control                       Labor Negotiations                      ...
Credit Analysis             Trade                             Non-trade            Creditors                          Cred...
Credit AnalysisCredit worthiness: Ability to honor credit obligations                  (downside risk)         Liquidity  ...
Equity AnalysisAssessment of downside risk and upside potential Technical analysis /      Fundamental Analysis        Char...
Business                    Environment &                   Strategy Analysis               Industry         Strategy     ...
Accounting Analysis   Process to evaluate and adjust financial statements to better reflect economic realityComparability ...
Financial Analysis Process to evaluate financial position and  performance using financial statementsProfitability analysi...
Prospective AnalysisProcess to forecast future payoffs      Business Environment       & Strategy Analysis       Accountin...
Dynamics of Business Activities    Business Activities                    Time                                     Beginni...
Business Activities          Competition                   Pricing   Market demands                            Tactics    ...
Business Activities                 PlanningInvesting        Activities         FinancialActivities                       ...
Financial Statements Reflect Business Activities                                   Planning          Investing            ...
Apa Bedanyadengan ALKKonvensional?
Tipe RasioLeverage   Liquidity   Operating   Profitability
Laporan Laba  Neraca;                   Rugi;                  LaporanLaporan Arus                 Perubahan    Kas;      ...
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Chapter 1 alk

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Materi Kuliah Analisis laporan keuangan. Semoga bisa berkembang menjadi ALK syariah di masa depan

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Transcript of "Chapter 1 alk"

  1. 1. Dipersiapkan untuk mata kuliah STIE Husnayain
  2. 2. “Evaluation of a firms financialApa itu statements in order to assess the firms worth and its ability to meetAnalisis its financial obligations”LaporanKeuangan? “an assessment of the viability, stability and profitability of a business, sub- business or project”
  3. 3. Business AnalysisEvaluate Evaluate RisksProspects Business Decision Makers Equity investors Creditors Managers Merger and Acquisition Analysts External Auditors Directors Regulators Employees & Unions Lawyers
  4. 4. Information Sources Quantitative QualitativeFinancial Statements Management discussion & Analysis Industry Statistics Chairperson’s Letter Press ReleasesEconomic Indicators Financial press Regulatory filings Vision/Mission Statement Trade reports Web sites
  5. 5. Kapan 1 • Pemilik Danadigunakan? • Intermediaries 2 • Pihak yang membutuhkan 3
  6. 6. Credit Analysis Equity AnalysisManagement & Control Labor Negotiations Types of Business Director OversightRegulation Analysis Financial External Auditing Management Mergers, Acquisitions & Divestitures
  7. 7. Credit Analysis Trade Non-trade Creditors Creditors Provide Provide Bear risk of Bear risk of goods or major default default services financing Usually UsuallyMost short- Most long- implicit explicit term term interest interest
  8. 8. Credit AnalysisCredit worthiness: Ability to honor credit obligations (downside risk) Liquidity Solvency Ability to meet short- Ability to meet long- term obligations term obligations Focus: Focus: Current cash flows Long-term Make up of current assets and liabilities profitability Liquidity of assets Capital structure
  9. 9. Equity AnalysisAssessment of downside risk and upside potential Technical analysis / Fundamental Analysis Charting Determine Intrinsic value Patterns in price or without reference to volume history of a price stock Analyze and interpret key factors Predict future price movements Economy Industry Company
  10. 10. Business Environment & Strategy Analysis Industry Strategy Analysis Analysis Financial Analysis AnalysisAccounting of cash Prospective Analysis flows Risk Analysis Profitability Analysis Analysis Cost of Capital Estimate Intrinsic Value
  11. 11. Accounting Analysis Process to evaluate and adjust financial statements to better reflect economic realityComparability problems — across firms and across time Manager estimation errorDistortion problems Earnings management Accounting Risk Accounting Standards
  12. 12. Financial Analysis Process to evaluate financial position and performance using financial statementsProfitability analysis — Evaluate return on investments Common toolsRisk analysis ——— Evaluate riskiness & creditworthiness Cash Ratio flow analysis analysisAnalysis of — Evaluate source &cash flows deployment of funds
  13. 13. Prospective AnalysisProcess to forecast future payoffs Business Environment & Strategy Analysis Accounting Analysis Financial Analysis Intrinsic Value
  14. 14. Dynamics of Business Activities Business Activities Time Beginning of period Investing Financing Planning Operating PlanningInvesting Financing End of period
  15. 15. Business Activities Competition Pricing Market demands Tactics Planning Activities: Distribution Goals Promotion & Objectives ProjectionsManagerial performance Opportunities Obstacles
  16. 16. Business Activities PlanningInvesting Activities FinancialActivities Activities Operating Activities Revenues and expenses from providing goods and services
  17. 17. Financial Statements Reflect Business Activities Planning Investing FinancingCurrent: Operating Current:• Cash • Notes Payable • Sales • Accounts Payable• Accounts Receivable • Cost of Goods Sold• Inventories • Salaries Payable • Selling Expense• Marketable Securities • Income Tax Payable • Administrative ExpenseNoncurrent: Noncurrent: • Interest Expense• Land, Buildings, & • Income Tax Expense • Bonds Payable Equipment • Common Stock• Patents • Retained Earnings Net Income• Investments Liabilities & Equity Income statement Assets Cash Flow Balance Sheet Balance Sheet Statement of Statement of Cash Flows Shareholders’ Equity
  18. 18. Apa Bedanyadengan ALKKonvensional?
  19. 19. Tipe RasioLeverage Liquidity Operating Profitability
  20. 20. Laporan Laba Neraca; Rugi; LaporanLaporan Arus Perubahan Kas; Ekuitas; Laporan LaporanSumber dan Sumber danPenggunaan PenggunaanDana Zakat; Dana Kebajikan;
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