MultiMedia by Stephen M. Peters © 2001 South-Western College Publishing
Chapter16Financial 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
Earnings of Firm
Value of Firm
Accounting Function
Summary and Analysis of a
Firm’s Financial Condition
Management decisions such as
how much to produce and how many employees
to hire
Marketing decisions such as pricing and the
amount of promotion necessary
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
Perusahaan menggunakan akuntansi untuk :
Proses :• Laporan kondisi keuangan• Mendukung keputusan• Pengendalian operasional perusahaan
Proses :• 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)
• 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
Dua Jenis Akuntansi
Manajerial (Managerial): konsern dengan menyiapkan informasi untuk riview pihak dalam perusahaan.
Keuangan (Financial): konsern dengan penyiapan informasi untuk review oleh pihak luar 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.
Internal AuditorsInternal Auditors
External AuditorsExternal Auditors
Karyawan yang menganalisa dan mengevaluasi perusahaan.
Akuntan Publik yang bekerja untuk akuntan independen
MultiMedia by Stephen M. Peters © 2001 South-Western College Publishing
Dua Tugas pokok laporan keuangan
R/L (Income) R/L (Income)
Neraca (Balance Sheet)Neraca (Balance Sheet)
Laporan Nilai buku harta (assets), hutang (liabilities), dan Modal (owner’s equity) daripada sebuah perusahaan pada saat tertentu.
Mengindentifikasikan penghasilan, biaya-biaya, dan keuntungan perusahaan dalam kurun waktu 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
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
Assets (in thousands)Current assets Cash $ 200Marketable securities 300Accounts receivable 500Inventory 1,000Total current assets $ 2,000Fixed assetsPlant and equipment $10,000 Less accumulated depreciation 2,000Net fixed assets 8,000Total assets $10,000Liabilities & Owner’s Equity (in thousands)Current liabilities Accounts payable $ 600Notes payable 400Total current liabilities $ 1,000Long-term debt $ 5,000 Common stockholder’s equity Common stock $ 1,000Additional paid-in capital 2,000 Retained earnings 1,000Total owner’s equity $ 4,000Total liabilities and owner’s equity $10,000
Assets (in thousands)Current assets Cash $ 200Marketable securities 300Accounts receivable 500Inventory 1,000Total current assets $ 2,000Fixed assetsPlant and equipment $10,000 Less accumulated depreciation 2,000Net fixed assets 8,000Total assets $10,000Liabilities & Owner’s Equity (in thousands)Current liabilities Accounts payable $ 600Notes payable 400Total current liabilities $ 1,000Long-term debt $ 5,000 Common stockholder’s equity Common stock $ 1,000Additional paid-in capital 2,000 Retained earnings 1,000Total owner’s equity $ 4,000Total liabilities and owner’s equity $10,000
Contoh Neraca
MultiMedia by Stephen M. Peters © 2001 South-Western College Publishing
Analisis Rasio
• Likuiditas (Liquidity)• Efisiensi (Efficiency)• Leverage (Pengungkitan
hutang)• Profitabilitas (Profitability)
• Likuiditas (Liquidity)• Efisiensi (Efficiency)• Leverage (Pengungkitan
hutang)• Profitabilitas (Profitability)
Ukuran kuantitas yang digunakan untuk mengevaluasi kinerja laporan keuangan.
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
Inventory Turnover = Costs of Goods Sold/Average Value of Inventory For A Period of Time
Asset Turnover = Net Sales/Total Assets
Digunakan untuk menganalisa bagaimana perusahaan mengelola assetnya dengan baik.
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
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