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Analisis Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
TUGAS MATRIKULASI FINON
( F I N A N C E F O R N O N - F I N A N C E )
STUDI KASUS
Disusun oleh:
NET IYA RAHUL
2403222153
PJJ S2 Manajemen
2023
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
 PROFIL PERUSAHAAN
 LAPORAN NERACA
 LAPORAN LABA RUGI
 HASIL ANALISIS DAN PEMBAHASAN
 KESIMPULAN
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
Daftar Isi
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
PT Mahkota Group Tbk
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
Profil Perusahaan
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Laporan Neraca PT Mahkota Group Tbk - 2021
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
LAPORAN NERACA
Kas 90.763.070.618
Piutang 42.984.511.527
Persediaan 429.327.199.094
Total Aktiva Lancar 563.074.781.239
Hutang Usaha 148.602.216.235
Hutang Jangka Pendek 59.177.502.198
Total Aktiva Lancar 207.779.718.433
Hutang Jangka Panjang 323.254.230.699
Total Hutang 531.033.949.132
Saham Biasa 355.444.570.000
Saldo Laba 134.855.410.906
Total Ekuitas 490.299.980.906
Bagunan 821.145.104.544
Total Aktiva Tetap 821.145.104.544
Total Total
Aktiva
1.384.219.885.783 Total Hutang +
Ekuitas
1.021.333.930.038
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Laporan Laba Rugi
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
LAPORAN LABA RUGI
Pendapatan 7.313.139.597.522
Beban Pokok
Pendapatan
(6.488.088.769.186)
Laba Kotor 825.050.828.336
Beban Operasional 642.583.009.516
Beban Penyusutan 0
Total Aktiva Tetap 642.583.009.516
Laba Bersih belum pajak
(EBIT)
109.422.288.389
Laba bersih setelah
pajak (EAT)
89.783.282.574
Pajak 19.639.005.815
Total Pajak 19.639.005.815
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
1. LIQUIDITY RATIO
809.016.739.979
787.148.083.629
2021 =
= 1,03
Current Ratio
363.370.254.050
498.943.672.821
2020 =
= 0,73
Current Ratio in 2021 is higher than 2020
(Greater is Better)
809.016.739.979 - 429.327.199.094
787.148.083.629
2021 =
= 0,48
Acid Test Ratio
363.370.254.050 – 110.114.234.591
498.943.672.821
2020 =
= 0,51
Acid Test Ratio in 2021 is lower than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
1. LIQUIDITY RATIO
42.984.511.527
XXXXXXXX
2021 =
= X,XX
Average Collection Ratio
34.393.879.840
XXXXXXXX
2020 =
= X,XX
XXXXXXXX
42.984.511.527
2021 =
= X,XXX
Accounts Receivable Turnover
XXXXXXXX
34.393.879.840
2020 =
= X,XXX
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
1. LIQUIDITY RATIO
6.463.103.969.619
95.750.151
2021 =
= 67.500
Inventory Turnover
3.916.705.431.284
387.073.864
2020 =
= 10.119
Inv. Turnover in 2021 is higher than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
2. CAPITAL STRUCTURE RATIO
1.110.402.314.328
1.820.202.594.748
2021 =
= 0,61
Debt Ratio
810.546.275.884
1.433.953.996.487
2020 =
= 0,57
Debt Ratio in 2021 is lower than 2020
(Lower is Better)
109.422.288.389
65.988.195.242
2021 =
= 1,66
Times Interest Earned
-44.814.912.147
53.808.903.971
2020 =
= -0,83
TIE Ratio in 2021 is higher than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
3. ASSET MANAGEMENT
EFFICIENCY RATIOS
7.313.139.597.522
1.820.202.594.748
2021 =
= 4,02
Total Assets Turnover
4.106.566.376.814
1.433.953.996.487
2020 =
= 2,86
TATO in 2021 is higher than 2020
(Lower is Better)
7.313.139.597.522
1.011.185.854.769
2021 =
= 7,23
Fixed Assets Turnover
4.106.566.376.814
1.070.583.742.437
2020 =
= 3,84
FAT Ratio in 2021 is higher than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
4. PROFITABILITY RATIOS
109.422.288.389
1.820.202.594.748
2021 =
= 0,31
Operating ROI
44.814.912.147
1.433.953.996.487
2020 =
= 0,03
TATO in 2021 is higher than 2020
(Greater is Better)
109.422.288.389
559.036.202.569
2021 =
= 0,19
Operating Profit Margin
-44.814.912.147
49.307.014.046
2020 =
= -0,91
OPM Ratio in 2021 is higher than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
4. PROFITABILITY RATIOS
89.783.282.574
559.036.202.569
2021 =
= 0,16
Net Profit Margin
-49.586.190.616
49.307.014.046
2020 =
= -1,01
NPM in 2021 is higher than 2020
(Greater is Better)
89.783.282.574
709.800.280.420
2021 =
= 0,13
Return on Equity (ROE)
-49.586.190.616
623.407.720.603
2020 =
= -0,08
Acid Test Ratio in 2021 is higher than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
4. PROFITABILITY RATIOS
825.050.828.336
7.313.139.597.522
2021 =
= 0,11
Gross Profit Margin
165.319.178.899
4.106.566.376.814
2020 =
= 0,04
GPM in 2021 is higher than 2020
(Greater is Better)
66.836.854.983
1.820.202.594.748
2021 =
= 0,04
Return On Asset (ROA)
-51.217.076.998
1.433.953.996.487
2020 =
= -0,03
Acid Test Ratio in 2021 is higher than 2020
(Greater is Better)
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
No Pertanyaan Rasio 2020 2021 Hasil Analisis
1
How liquid is the
firm?
Current Ratio 0,73 1,03 Better,Company has good Current Ratio
2 Acid Test Ratio 0,51 0,48
Lower, Companyhas good condition but still lower
Acid-test Ratio than prev. year
3 Average Collection Period X X Unable to find Annual Credit Sales information
4 Accounts Receivable Turnover X X Unable to find Annual Credit Sales information
5 Inventory Turnover 10119 67500
This year (2021) companyhas improve his inventory
turnover compared to previous year
6
How is the firm
financing its asset
Debt Ratio 0,57 0,61
Company has increased debt that used for the asset
comparedto previous year (2020)
7 Times Interest Earned (TIE) 0,83 1,66
Aligned with debt ratio, companyhas betterability for
Times Interest Earned ratio this year
8 How efficient has the
firms management
been in utilizing its
assets to generate
sales
Total Assets Turnover (TATO) 2,86 4,02
Asset improvement also improve efficiencyfor
companyto produce more sales from the asset
9
Fixed Assets Turnover 3,84 7,23
Asset improvement also improve efficiencyfor
companyto produce more sales in this year compared
to prev. year (2020)
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
ANALYSIS & CONCLUSION
Tugas Matrikulasi FINON
PJJ S2 Manajemen
Netiya Rahul (2403222153)
No Pertanyaan Rasio 2020 2021 Hasil Analisis
10
Has the firms earned
adequate returns on its
investments
Operating Return on
Investment (OIROI)
0,03 0,31 Sales improvement also impactedto OIROI
effectiveness by 10 times from prev. year
11 Operating Profit Margin
(OPM)
-0,91 0,19 Company profit margin also improve to better
condition from prev. year
12 Net Profit Margin (NPM) -1,01 0,16 Aligned with OPM, Company NPM also improve to
bettercondition from prev. year
13 Return on Equity (ROE) -0,08 0,13 This stats also good for share holder with higher ROE
ratio from prev. year
14 Gross Profit Margin (GPM) 0,04 0,11 This year also has better GPM, aligned with OPM and
NPM improvementratio
15
Return On Asset (ROA)
-0,03 0,04 Overall company able to increase efficiencyto get
betterROA from asset investment on this year
comparedto prev. year
Analisa Rasio Keuangan
PT Mahkota Group Tbk tahun 2020-2021
ANALYSIS & CONCLUSION
- Thank You -
PJJ S2 Manajemen
2023

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Tugas Matrikulasi FINON - NETIYA RAHUL 2403222153.pptx

  • 1. Analisis Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 TUGAS MATRIKULASI FINON ( F I N A N C E F O R N O N - F I N A N C E ) STUDI KASUS Disusun oleh: NET IYA RAHUL 2403222153 PJJ S2 Manajemen 2023
  • 2. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153)  PROFIL PERUSAHAAN  LAPORAN NERACA  LAPORAN LABA RUGI  HASIL ANALISIS DAN PEMBAHASAN  KESIMPULAN Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 Daftar Isi
  • 3. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) PT Mahkota Group Tbk Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 Profil Perusahaan
  • 4. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Laporan Neraca PT Mahkota Group Tbk - 2021 Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 LAPORAN NERACA Kas 90.763.070.618 Piutang 42.984.511.527 Persediaan 429.327.199.094 Total Aktiva Lancar 563.074.781.239 Hutang Usaha 148.602.216.235 Hutang Jangka Pendek 59.177.502.198 Total Aktiva Lancar 207.779.718.433 Hutang Jangka Panjang 323.254.230.699 Total Hutang 531.033.949.132 Saham Biasa 355.444.570.000 Saldo Laba 134.855.410.906 Total Ekuitas 490.299.980.906 Bagunan 821.145.104.544 Total Aktiva Tetap 821.145.104.544 Total Total Aktiva 1.384.219.885.783 Total Hutang + Ekuitas 1.021.333.930.038
  • 5. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Laporan Laba Rugi Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 LAPORAN LABA RUGI Pendapatan 7.313.139.597.522 Beban Pokok Pendapatan (6.488.088.769.186) Laba Kotor 825.050.828.336 Beban Operasional 642.583.009.516 Beban Penyusutan 0 Total Aktiva Tetap 642.583.009.516 Laba Bersih belum pajak (EBIT) 109.422.288.389 Laba bersih setelah pajak (EAT) 89.783.282.574 Pajak 19.639.005.815 Total Pajak 19.639.005.815
  • 6. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 1. LIQUIDITY RATIO 809.016.739.979 787.148.083.629 2021 = = 1,03 Current Ratio 363.370.254.050 498.943.672.821 2020 = = 0,73 Current Ratio in 2021 is higher than 2020 (Greater is Better) 809.016.739.979 - 429.327.199.094 787.148.083.629 2021 = = 0,48 Acid Test Ratio 363.370.254.050 – 110.114.234.591 498.943.672.821 2020 = = 0,51 Acid Test Ratio in 2021 is lower than 2020 (Greater is Better)
  • 7. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 1. LIQUIDITY RATIO 42.984.511.527 XXXXXXXX 2021 = = X,XX Average Collection Ratio 34.393.879.840 XXXXXXXX 2020 = = X,XX XXXXXXXX 42.984.511.527 2021 = = X,XXX Accounts Receivable Turnover XXXXXXXX 34.393.879.840 2020 = = X,XXX
  • 8. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 1. LIQUIDITY RATIO 6.463.103.969.619 95.750.151 2021 = = 67.500 Inventory Turnover 3.916.705.431.284 387.073.864 2020 = = 10.119 Inv. Turnover in 2021 is higher than 2020 (Greater is Better)
  • 9. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 2. CAPITAL STRUCTURE RATIO 1.110.402.314.328 1.820.202.594.748 2021 = = 0,61 Debt Ratio 810.546.275.884 1.433.953.996.487 2020 = = 0,57 Debt Ratio in 2021 is lower than 2020 (Lower is Better) 109.422.288.389 65.988.195.242 2021 = = 1,66 Times Interest Earned -44.814.912.147 53.808.903.971 2020 = = -0,83 TIE Ratio in 2021 is higher than 2020 (Greater is Better)
  • 10. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 3. ASSET MANAGEMENT EFFICIENCY RATIOS 7.313.139.597.522 1.820.202.594.748 2021 = = 4,02 Total Assets Turnover 4.106.566.376.814 1.433.953.996.487 2020 = = 2,86 TATO in 2021 is higher than 2020 (Lower is Better) 7.313.139.597.522 1.011.185.854.769 2021 = = 7,23 Fixed Assets Turnover 4.106.566.376.814 1.070.583.742.437 2020 = = 3,84 FAT Ratio in 2021 is higher than 2020 (Greater is Better)
  • 11. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 4. PROFITABILITY RATIOS 109.422.288.389 1.820.202.594.748 2021 = = 0,31 Operating ROI 44.814.912.147 1.433.953.996.487 2020 = = 0,03 TATO in 2021 is higher than 2020 (Greater is Better) 109.422.288.389 559.036.202.569 2021 = = 0,19 Operating Profit Margin -44.814.912.147 49.307.014.046 2020 = = -0,91 OPM Ratio in 2021 is higher than 2020 (Greater is Better)
  • 12. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 4. PROFITABILITY RATIOS 89.783.282.574 559.036.202.569 2021 = = 0,16 Net Profit Margin -49.586.190.616 49.307.014.046 2020 = = -1,01 NPM in 2021 is higher than 2020 (Greater is Better) 89.783.282.574 709.800.280.420 2021 = = 0,13 Return on Equity (ROE) -49.586.190.616 623.407.720.603 2020 = = -0,08 Acid Test Ratio in 2021 is higher than 2020 (Greater is Better)
  • 13. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 4. PROFITABILITY RATIOS 825.050.828.336 7.313.139.597.522 2021 = = 0,11 Gross Profit Margin 165.319.178.899 4.106.566.376.814 2020 = = 0,04 GPM in 2021 is higher than 2020 (Greater is Better) 66.836.854.983 1.820.202.594.748 2021 = = 0,04 Return On Asset (ROA) -51.217.076.998 1.433.953.996.487 2020 = = -0,03 Acid Test Ratio in 2021 is higher than 2020 (Greater is Better)
  • 14. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) No Pertanyaan Rasio 2020 2021 Hasil Analisis 1 How liquid is the firm? Current Ratio 0,73 1,03 Better,Company has good Current Ratio 2 Acid Test Ratio 0,51 0,48 Lower, Companyhas good condition but still lower Acid-test Ratio than prev. year 3 Average Collection Period X X Unable to find Annual Credit Sales information 4 Accounts Receivable Turnover X X Unable to find Annual Credit Sales information 5 Inventory Turnover 10119 67500 This year (2021) companyhas improve his inventory turnover compared to previous year 6 How is the firm financing its asset Debt Ratio 0,57 0,61 Company has increased debt that used for the asset comparedto previous year (2020) 7 Times Interest Earned (TIE) 0,83 1,66 Aligned with debt ratio, companyhas betterability for Times Interest Earned ratio this year 8 How efficient has the firms management been in utilizing its assets to generate sales Total Assets Turnover (TATO) 2,86 4,02 Asset improvement also improve efficiencyfor companyto produce more sales from the asset 9 Fixed Assets Turnover 3,84 7,23 Asset improvement also improve efficiencyfor companyto produce more sales in this year compared to prev. year (2020) Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 ANALYSIS & CONCLUSION
  • 15. Tugas Matrikulasi FINON PJJ S2 Manajemen Netiya Rahul (2403222153) No Pertanyaan Rasio 2020 2021 Hasil Analisis 10 Has the firms earned adequate returns on its investments Operating Return on Investment (OIROI) 0,03 0,31 Sales improvement also impactedto OIROI effectiveness by 10 times from prev. year 11 Operating Profit Margin (OPM) -0,91 0,19 Company profit margin also improve to better condition from prev. year 12 Net Profit Margin (NPM) -1,01 0,16 Aligned with OPM, Company NPM also improve to bettercondition from prev. year 13 Return on Equity (ROE) -0,08 0,13 This stats also good for share holder with higher ROE ratio from prev. year 14 Gross Profit Margin (GPM) 0,04 0,11 This year also has better GPM, aligned with OPM and NPM improvementratio 15 Return On Asset (ROA) -0,03 0,04 Overall company able to increase efficiencyto get betterROA from asset investment on this year comparedto prev. year Analisa Rasio Keuangan PT Mahkota Group Tbk tahun 2020-2021 ANALYSIS & CONCLUSION
  • 16. - Thank You - PJJ S2 Manajemen 2023