| Analisis Vertikal (laporan keuangan) |
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| PT.PERTAMINA
(PERSERO) |
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| neraca ringkas |
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| 31 desember |
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2015 |
2016 |
2017 |
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| jumlah |
presentase |
jumlah |
presentase |
jumlah |
presentase |
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| Aset |
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| Aset lancar |
$ 14.329.659 |
31,5 % |
$ 16.240.987 |
34,4 % |
$ 17.286.806 |
33,8 % |
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| Aset tidak
lancar |
$ 31.189.244 |
68,5 % |
$ 30.992.219 |
65,6 % |
$ 33.926.764 |
66,2 % |
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| Total
aset |
$ 45.518.903 |
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$ 47.233.206 |
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$ 51.518.903 |
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| Kewajiban |
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| Kewajiban
jangka pendek |
$ 8.546.589 |
32,9 % |
$ 8.107.156 |
32,2 % |
$ 9.416.989 |
34,3 % |
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| kewajiban
jangka panjang |
$ 17.497.076 |
67,1 % |
$ 17.051.483 |
67,8 % |
$ 17.970.227 |
65,7 % |
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| Total
kewajiban |
$ 26.043.665 |
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$ 25.158.639 |
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$ 27.387.890 |
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| Ekuitas
pemegang saham |
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| Saham
biasa,nilai nominal 1 jt |
$ 14.344.348 |
31,5 % |
$ 14.296.083 |
30,3 % |
$ 14.415.058 |
28,2 % |
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| Saldo laba |
$ 5.130.890 |
11,3 % |
$ 7.778.484 |
16,5 % |
$ 9.411.296 |
18,4 % |
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| Total ekuitas
pemegang saham |
$ 19.475.238 |
42,8 % |
$ 22.074.567 |
46,8 % |
$ 23.826.354 |
46,6 % |
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| Total
kewajiban dan ekuitas pemegang saham |
$ 45.518.903 |
85,6 % |
$ 47.233.206 |
93,6 % |
$ 51.213.570 |
93,2 % |
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| PT.PERTAMINA
(PERSERO) |
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| Laporan Laba Rugi
Ringkas |
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| untuk tahun yang
berakhir pada 31 desember |
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2015 |
2016 |
2017 |
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| jumlah |
presentase |
jumlah |
presentase |
jumlah |
presentase |
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| Penjualan
bersih |
$ 41.762.680 |
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$ 32.526.207 |
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$ 42.959.325 |
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| Harga pokok
penjualan |
($ 35.790.157) |
85,7 % |
($ 27.944.233) |
86% |
($ 35.445.030) |
82,5 % |
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| Laba kotor |
$ 5.972.523 |
14,3 % |
$ 8.542.511 |
26,3 % |
$ 7.514.295 |
17,5 % |
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| Beban
penjualan |
$ 9.89.810 |
2,4 % |
$ 1.119.164 |
3,5 % |
$ 1.353.052 |
3,1 % |
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| Beban
administrasi |
$ 1.061.553 |
2,5 % |
$ 1.229.724 |
3,8 % |
$1.395.004 |
3,4 % |
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| Total beban
operasi |
$ 2.051.363 |
5% |
$ 2.348.888 |
7,2 % |
$ 2.748.056 |
6,3 % |
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| Laba operasi |
$ 3.921.160 |
9,4 % |
$ 6.193.623 |
19,0 % |
$ 4.766.239 |
11,0 % |
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| Pendapatan dan
keuntungan lain-lain : |
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| Pendapatan keuangan |
$ 1.33.757 |
0,3 % |
$ 3.17.307 |
0,9 % |
$ 2.12.779 |
0,4 % |
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| Bagian atas laba neto |
$34,13 |
0,8 % |
$16,13 |
0,4 % |
$48,379 |
0,11 % |
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| Laba selisih kurs |
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$68,399 |
0,1 % |
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| Beban dan
kerugian lain-lain : |
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| Rugi selisih kurs |
($ 1.31.039) |
0,3 % |
($47,530) |
1,4 % |
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| Beban keuangan |
($ 6.04.218) |
14,5 % |
($ 6.37.530) |
19,6 % |
($ 6.70.110) |
15,5 % |
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| Beban lain-lain |
($ 3.46.551) |
0,8 % |
($ 8.96.647) |
27,5 % |
($ 8.50.076) |
19,7 % |
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| Laba sebelum
pajak penghasilan |
$ 3.007.238 |
7,2 % |
$ 4.945.352 |
15,2 % |
$ 3.575.610 |
8,3 % |
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| Beban pajak
penghasilan |
($ 1.565.075) |
3,7 % |
($ 1.782.698) |
5,5 % |
($ 1.022.991) |
2,3 % |
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| Laba bersih |
$ 1.442.163 |
3,4 % |
$ 3.162.654 |
9,7 % |
$ 2.552.619 |
6% |
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| A.Rasio Likuiditas |
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| a).Rasio Lancar |
rumus |
Aset lancar : kewajiban
jangka pendek |
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b).Rasio Cepat |
rumus |
Kas + investasi jangka
pendek + piutang (bersih) : kewajiban jangka pendek |
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PT.PERTAMINA (PERSERO) |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 3.111.066 + $ 1.53.291 +
$ 5.416.517 = 1,0 : 1 |
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2015 |
$ 14.329.659 : $ 8.546.589
= 1,67 : 1 |
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2016 |
$ 5.285.526 + $ 1.16.987 +
$ 4.976.434 : $ 8.107.156 = 1,2 : 1 |
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2016 |
$ 16.240.987 : $ 8.107.156
= 2,00 : 1 |
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2017 |
$ 5.226.332 + $ 2.47.119 +
$ 4.541.170 = 1,0 :1 |
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2017 |
$ 17.286.806 : $ 9.416.989
= 1,83 : 1 |
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| c).Perputaran piutang |
rumus |
Penjualan kredit bersih :
Piutang bersih rata-rata |
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d).Perputaran persediaan |
rumus |
Harga pokok penjualan :
persediaan rata-rata |
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PT.PERTAMINA (PERSERO) |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 41.762.680 : 5.416.517 = 7,7 kali |
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2015 |
$ 35.790.157 : $ 4.395.068 = 8,1 kali |
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2016 |
$ 32.526.207 : $ 4.976.434 = 6,5 kali |
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2016 |
$ 27.944.233 : $ 4.727.594 = 5,9 kali |
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2017 |
$ 42.959.325 : $ 4.541.170 = 9,4 kali |
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2017 |
$ 35.445.030 : $ 5.967.627 = 5,9 kali |
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| B.Rasio Provitabilitas |
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| e).margin laba |
rumus |
Laba bersih : Penjualan bersih |
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f).Pengembalian atas aset |
rumus |
Laba bersih : aset
rata-rata |
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PT.PERTAMINA (PERSERO) |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 1.442.163 : $ 41.762.680
= 3,4 % |
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2015 |
$ 41.762.680 : $ 45.518.903
=91 kali |
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2016 |
$ 3.162.654 :$ 32.526.207 =
9,7 % |
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2016 |
$ 32.526.207 : $ 47.233.206
= 68 kali |
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2017 |
$ 2.552.619 : $ 42.959.325
= 5,9 % |
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2017 |
$ 42.959.325 : $ 51.213.570
= 83 kali |
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| g). Pengembalian atas aset |
rumus |
Laba bersih : aset
rata-rata |
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h).pengembalian atas ekuitas pemegang saham biasa |
rumus |
Laba bersih : ekuitas
pemegang saham biasa rata=rata |
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PT.PERTAMINA (PERSERO) |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 1.442.163 : $ 45.518.903
= 31 % |
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2015 |
$ 1.442.163 : $ 19.475.238 = 7,4 5 % |
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2016 |
$ 3.162.654 : $ 47.233.206
= 6,6 % |
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2016 |
$ 3.162.654 : $ 22.074.567
= 14,3 % |
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2017 |
$ 2.552.619 : $ 51.213.570
= 4,9 % |
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2017 |
$ 2.552.619 : $ 23.826.354 = 10,7 % |
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| i).LPS (lembar per saham) |
rumus |
Laba bersih : rata-rata
tertimbang saham biasa beredar |
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j).Rasio harga laba |
rumus |
Harga pasar per lembar
saham : laba per saham |
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PT.PERTAMINA (PERSERO) |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 1.442.163 : $ 83.090.697
= $ 0,017 |
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2015 |
1.000.000 : $ 0,17 = 58,8
kali |
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2016 |
$ 3.162.654 : $ 133.090.697 = $ 0,023 |
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2016 |
1.000.000 : $ 0,023 = 43,4
kali |
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2017 |
$ 2.552.619 : $ 133.090.697
= $ 0,019 |
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2017 |
1.000.000 : $ 0,019 = 52,6
kali |
| C.Rasio Solvabilitas |
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| k).Rasio pembayaran |
rumus |
Dividen kas : laba bersih |
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l).Rasio utang terhadap total aset |
rumus |
Total utang : total aset |
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PT.PERTAMINA (PERSERO) |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 4.82.105 : $ 1.442.163 =
33,4 % |
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2016 |
$ 4.99.449 : $ 3.162.654 =
15,7 % |
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2015 |
$ 26.043.665 : $ 45.518.903
= 57,2 % |
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2017 |
$ 9.07.383 : $ 2.552.619 =
35,5 % |
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2016 |
$ 25.158.639 : $ 47.233.206
= 53,2 % |
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2017 |
$ 27.387.216 : $ 51.213.570
= 53,4 % |
| m).Kelipatan bunga yang dapat dibayarkan |
rumus |
Laba sebelum pajak penghasilan dan
beban bunga : beban bunga |
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PT.PERTAMINA (PERSERO) |
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2015 |
$ 3.007.238 + $ 34.129 : $
34.129 = 89,1 kali |
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2016 |
$ 4.945.352 + $ 16.129 : $
16.129 = 307,6 kali |
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2017 |
$ 3.575.610 + $ 48.379 : $
48.379 = 74,9 kali |
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