Nama : Nyimas Mia Khairiyah

Kelas : Akuntansi - A (Semester 5)

Tugas : Analisis Laporan Keuangan - Pertemuan 2
Perusahaan : Wijaya Karya (WIKA)
Soal 1 : Analisis Common Size - Laporan Posisi Keuangan
PT. Wijaya Karya
Laporan Posisi Keuangan
per 31 Desember 2018 dan 2019

31 Desember
Neraca 2018
ASET LANCAR
Kas dan Setara Kas 13,973,766,477
Piutang Usaha - Neto Bagian Lancar 5,350,840,436
Piutang Retensi – Neto 1,924,130,389
Tagihan Bruto Pemberi Kerja - Neto 9,902,046,735
Piutang Yang Belum Ditagih 924,845,767
Piutang Lain-Lain - Bagian Lancar 3,675,582,363
Persediaan 5,978,533,161
Uang Muka - Bagian Lancar 1,487,325,514
Pajak Dibayar di Muka 1,615,704,032
Biaya Dibayar di Muka - Bagian Lancar 735,419,058
Jaminan Usaha - Bagian Lancar 105,100,463
Aset Keuangan dari Proyek Konsesi Bagian Lancar 58,645,244
ASET TIDAK LANCAR
Piutang Usaha - Bagian Tidak Lancar 1,719,973
Piutang lain-lain - Bagian Tidak Lancar 1,435,267,400
Piutang yang belum ditagih - Bagian Tidak Lancar 724,232,429
Uang Muka - Bagian Tidak Lancar -
Biaya Dibayar di Muka - Bagian Tidak Lancar -
Jaminan Usaha - Bagian Tidak Lancar -
Aset Keuangan dari Proyek Konsesi - Bagian Tidak Lancar 711,009,859
Aset Real Estat 1,095,061,056
Investasi Pada Entitas Asosiasi 1,813,165,802
Investasi Pada Ventura Bersama 1,593,674,779
Properti Investasi - Neto 4,675,679,014
Aset Tetap - Neto 4,847,052
Investasi Jangka Panjang Lainnya 559,267,882
Aset Takberwujud 714,353,513
Aset Pajak Tangguhan 31,437,295
Aset Lain-Lain 138,345,546
Total Aset 59,230,001,239
LIABILITAS JANGKA PENDEK 28,251,951,385
LIABILITAS JANGKA PANJANG 13,762,735,289
EKUITAS 17,215,314,565
Total Liabilitas+Ekuitas 59,230,001,239
Karya
Keuangan
018 dan 2019

31 Desember Common Size (%)

2019 2018 2019

10,346,734,338 23.59% 16.66%

4,461,895,735 9.03% 7.18%
1,747,514,757 3.25% 2.81%
11,043,028,527 16.72% 17.78%
2,155,276,712 1.56% 3.47%
2,041,102,975 6.21% 3.29%
6,854,729,608 10.09% 11.04%
995,190,956 2.51% 1.60%
1,694,631,469 2.73% 2.73%
889,543,829 1.24% 1.43%
105,822,952 0.18% 0.17%
- 0.10% 0.00%

- 0.00% 0.00%
2,716,988,593 2.42% 4.37%
280,000,000 1.22% 0.45%
- - -
- - -
- - -
1,181,771,974 1.20% 1.90%
1,257,122,635 1.85% 2.02%
3,761,023,061 3.06% 6.06%
1,963,939,356 2.69% 3.16%
5,154,533,876 7.89% 8.30%
4,847,052 0.01% 0.01%
583,455,921 0.94% 0.94%
2,394,489,612 1.21% 3.86%
38,148,742 0.05% 0.06%
439,054,474 0.23% 0.71%
62,110,847,154 100.00% 100.00%
30,349,456,945 47.70% 48.86%
12,545,657,222 23.24% 20.20%
19,215,732,987 29.07% 30.94%
62,110,847,154 100.00% 100.00%
 *Tambahan sekaligus untuk data bantuan nomor 2

PT. Wijaya Karya

Laporan Laba Rugi
per 31 Desember 2018 dan 2019

Tahun
Laba Rugi
2018 2019
Pendapatan Bersih 31,158,193,498 27,212,914,210
Beban Pokok Pendapatan -27,553,466,348 -23,732,835,386
Laba Kotor 3,604,727,150 3,480,078,824
BEBAN USAHA
Beban Penjualan -10,445,343 -13,184,924
Beban Umum dan Administrasi -775,299,502 -917,358,168
Pendapatan Lain-lain 1,122,197,667 1,182,571,284
Beban Lain-lain -106,482,566 -37,712,264
Beban dari Pendanaan -972,528,679 -884,252,228
Beban dari Penghasilan Final -726,942,503 -696,177,804
Bagian Rugi Entitas Asosiasi -309,628,664 -263,821,072
Bagian Laba Entitas Ventura Bersama 533,031,374 939,112,040
Total Beban -1,246,098,216 -690,823,136
Laba Sebelum Pajak 2,358,628,934 2,789,255,688
Beban Pajak Penghasilan -285,329,070 -168,240,548
Laba Neto 2,073,299,864 2,621,015,140
9

Common Size (%)

2018 2019
100.00% 100.00%
-88.43% -87.21%
11.57% 12.79%

-0.03% -0.05%
-2.49% -3.37%
3.60% 4.35%
-0.34% -0.14%
-3.12% -3.25%
-2.33% -2.56%
-0.99% -0.97%
1.71% 3.45%
-4.00% -2.54%
7.57% 10.25%
-0.92% -0.62%
6.65% 9.63%
Nama : Nyimas Mia Khairiyah
Kelas : Akuntansi - A (Semester 5)
Tugas : Analisis Laporan Keuangan - Pertemuan 2
Perusahaan : Wijaya Karya (WIKA)
Soal 2 : Analisis Rasio Keuangan

a. Net Working Capital

Jawab: Net Working Capital = Current Asset - Current Liabilities

Tahun Current Asset

2018 45,731,939,639
2019 42,335,471,858

b. Current Ratio
Jawab: Current Ratio = Current Asset / Current Liabilities

Tahun Current Asset

2018 45,731,939,639
2019 42,335,471,858

c. Quick Ratio
Jawab: Quick Ratio = Quick Asset / Current Liabilities

Tahun Quick Asset

2018 39,017,987,420
2019 34,591,198,421

d. Average Age of Receivable

Jawab: Average Age of Receivable = Days in Year / Receivable Turnover

Tahun Days in Year

2018 365
2019 365

e. Inventory Turnover
Jawab: Inventory Turnover = Cost of Goods Sold / Average Inventory

Tahun Cost of Goods Sold

2018 27,553,466,348
2019 23,732,835,386

f. Fixed Asset Turnover Ratio

Jawab: Fixed Asset Turnover Ratio = Net Sales Revenue / Average Net Fixed
 Tahun Net Sales Revenue
2018 31,158,193,498
2019 27,212,914,210

g. Debt Equity Ratio

Jawab: Debt Equity Ratio = Total Liabilities / Owner's Equity

Tahun Total Liabilities

2018 42,014,686,674
2019 42,895,114,167

h. Debt Ratio
Jawab: Debt Ratio = Total Liabilities / Total Assets

Tahun Total Liabilities

2018 42,014,686,674
2019 42,895,114,167

i. Profit Margin
Jawab: Profit Margin = Income (before extraordinary items) / Net Sales

Tahun Income
2018 2,073,299,864
2019 2,621,015,140
j. ROI
Jawab: ROI/Return on Owner's Investment = Income / Average Owner's Equity

Tahun Income
2018 2,073,299,864
2019 2,621,015,140

k. EPS
Jawab: EPS/Earning Per Share = Income / Average Number of Shares of Cummon Sto

Tahun Income
2018 2,073,299,864
2019 2,621,015,140

l. PER
Jawab: PER/Price/Earnings Ratio = Current Market Price Per Share / Earnings P

Tahun Current Market Price

2018 1,655
2019 1,990
urrent Asset - Current Liabilities

Current Liabilities Net Working Capital

28,251,951,385 17,479,988,254
30,349,456,945 11,986,014,913

nt Asset / Current Liabilities

Current Liabilities Current Ratio

28,251,951,385 161.9%
30,349,456,945 139.5%

Asset / Current Liabilities

Current Liabilities Quick Ratio

28,251,951,385 138.1%
30,349,456,945 114.0%

Days in Year / Receivable Turnover

Receivable Turnover
Receivable Turnover Average Age of Receivable
9.09 40 2018
5.55 66 2019

of Goods Sold / Average Inventory

Persediaan Rata-rata
Average Inventory Inventory Turnover
4,909,036,731 5.61 2018
6,416,631,385 3.70 2019

over Ratio = Net Sales Revenue / Average Net Fixed Assets

 Average Net Fixed Assets Fixed Asset Turnover Ratio
4,847,052 6,428
4,847,052 5,614

al Liabilities / Owner's Equity

Owner's Equity Debt Equity Ratio

17,215,314,565 2.44
19,215,732,987 2.23

Liabilities / Total Assets

Total Asset Debt Ratio

59,230,001,239 0.71
62,110,847,154 0.69

re extraordinary items) / Net Sales

Net Sales Profit Margin

31,158,193,498 6.7%
27,212,914,210 9.6%

ent = Income / Average Owner's Equity

Average Owner's Equity
Average Owner's Equity ROI
15,923,569,589 13.0% 2018
18,215,523,776 14.4% 2019

ncome / Average Number of Shares of Cummon Stock Outstanding

Average of Cummon Stock EPS

8,969,951,372 231.1
8,969,951,372 292.2

Ratio = Current Market Price Per Share / Earnings Per Share

Earnings Per Share PER

231.1 7.16
292.2 6.81
 Receivable Turnover

31,158,193,498 : 3,426,997,856 9.09

27,212,914,210 : 4,906,368,086 5.55

Persediaan Rata-rata
Awal Akhir Persediaan Rata-rata
2018 3,839,540,301 5,978,533,161 4,909,036,731
2019 5,978,533,161 6,854,729,608 6,416,631,385
Average Owner's Equity
Awal Akhir Average Owner's Equity
2018 14,631,824,613 17,215,314,565 15,923,569,589
2019 17,215,314,565 19,215,732,987 18,215,523,776