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  • 8/18/2019 Analisa Laporan Keuangan Unilever

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    TUGAS ANALISIS LAPORAN KEUANGAN

    PT UNILEVER INDONESIA Tbk DAN ENTITAS ANAK 

    Tugas ini Disusun Dalam Rangka Memenuhi

    Tugas Perkuliahan Pengantar Akuntansi II Semester II

     NAMA ANGGOTA

    1. AGNES FLORENCE B F0312003

    2. ERIC WIRABUANA F0312045

    3. NOEL SINGGIH HARYO .P F0312085

    FAKULTAS EKONOMI

    UNIVERSITAS SEBELAS MARET

    SURAKARTA

    2013

    DATAR ISI

    1

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    Pr!"# PT UNILEVER IN$ONESIA T%&''''''''''''''''..3

    A()#"*"* R)*" L"&+","-)*...........................................................................................

    A()#"*"* R)*" Pr!"-)%"#"-)*......................................................................................./

    A()#"*"* R)*" S#)%"#"-)*.........................................................................................11

    A()#"*"* L)r)( K+)()( S)r) Hr"(-)# ,)( Vr-"&)#.....................................12

    A()#"*"* L)r)( L)%) R+" S)r) Hr"(-)# ,)( Vr-"&)#....................................14

    P(+-+''''''''''''''''''''''''''''''15

    Pr!"il PT UNILEVER INDONESIA#Tbk 

    T)6+( 1/33 U("#r %r,"r" ,()( ()7) Lr* 9!)%r"&(N.V.,"A(&:

    ;)&)r-). Pr,+& r-)7)

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    S#)7) r)( ,+(") &,+): )%r"& U("#r #+7+6 ,)( -",)& %rr)*" *)7)"

     r)( ,+(") &,+) %r)&6"r ,)( 7()#)7" r%)"&)( ),) -)6+( 1/45. U("#r &7%)#"

    77r#+)* +*)6)(N( S) $-r(-? ," A(&),)-)6+( 1/@0 ,()( r,+& 

     %)r+(S&"( C)r? -r%*)r *DA*") ,"

    C"&)r)(. U("#r 77)*+&" %"*("* 7"(+7)( ,()( 7()&+"*"*" 7r& B+)"-) ,)( G*r-) 77)*+&" %"*("* 7+r(")( )"r ,()( 77r&()#&)( r,+& %)r+

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    B",)( +*)6) PT U("#r I(,(*") T%& ),)#)6 Pr,+&*": 7)*)r)( ,)( ,"*-r"%+*" %)r)(D

     %)r)( &(*+7*"

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    Analisis Rasi! Likui$itas PT UNILEVER INDONESIA Tbk $an ANAK 

    PERUSA%AAN

      Perhitungan &

    5

    • C+rr(- R)-"

    C+rr(- R)-" ,"6"-+( ,)r" C+rr(- A**-* C+rr(- L")%"#"-"*

    C+rr(- R)-" -)6+( 2010 [email protected] 4.402./40 85.13

    C+rr(- R)-" -)6+( 2011 4.44.21/ .501.81 8.3/

    C+rr(- R)-" -)6+( 2012 5.035./2 @.535.8/ .83

    • A",DT*- R)-"

    A",DT*- R)-" ,"6"-+( ,)r" >Cash+Short-Term

     Investments+Receivables(Net)) : Current Liabilities

    A",DT*- R)-" -)6+( 2010 >31@.@5/ [email protected]? 4.402./40 [email protected]

    A",DT*- R)-" -)6+( 2011 >33.143 2.188.280? .501.81 = 38.8

    A",DT*- R)-" -)6+( 2012 >22/./0 2..8@5? @.535.8/ 38.4

    • R")%# T+r(r 

    R")%# -+r(r ,"6"-+( ,)r" Net Credit Sales : Average Net Receivables

    R")%# -+r(r -)6+( 2011 23.4/.218 J>[email protected] 2.188.280?2

    11./1

    R")%# -+r(r -)6+( 2012 [email protected] J>2.188.280 2..8@5?2

    11.25

    $()( %"-+ )r) ##-"( r",(

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    Analisis Rasi! likui$itas'

    a( C+rr(- r)-"C+rrr(- r)-" ,)r" PT M)-)6)r" P+-r) Pr"7) T%&: 7()#)7" (+r+()( ,)r" 85.13

    & 8.3/ ),) -)6+( 2011: 6)# "(" -r)," &)r() +7#)6 )*- #)()r

  • 8/18/2019 Analisa Laporan Keuangan Unilever

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    b( A",DT*- r)-"

    A",DT*- r)-" ,)r" PT UNILEVER I(,(*") T%&: 7(+(+&&)( r%)(,"()(

    )(-)r) +7#)6 )*- 7(,),)&?. $)#)7 6)# "(" )", r)*" ,)r" r+*)6))( 7(+(+&&)( ),)(r")%#? 7()," &)*. K6+*+* +(-+& r)*" "(" 6)(

  • 8/18/2019 Analisa Laporan Keuangan Unilever

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    Analisis Rasi! Pr!"itabilitas PT UNILEVER INDONESIA Tbk $an ANAK 

    PERUSA%AAN

    Perhitungan &

    8

    • Pr!"- M)r"(Pr!"- M)r"( ,"6"-+( ,)r" N- "(7 N- *)#*

    Pr!"- M)r"( 2011 4.14.304 23.4/.218 1@.@4

    Pr!"- M)r"( 2012 4.83/.145 [email protected] 1@.@2

    • A**- T+r(r 

    A**- T+r(r ,"6"-+( ,)r" N- *)#* Ar) A**-*

    A**- T+r(r 2011 23.4/.218 J>[email protected] 10.482.312?2 2.45

    A**- T+r(r 2012 [email protected] J>10.482.312 11./84./@/?2 2.43

    • R-+r( ( A**-*DROA

    R-+r( ( A**-* ,"6"-+( ,)r" N- "(7 )r) A**-*

    ROA 2011 4.14.304 J>[email protected] 10.482.312?2 43.42ROA 2012 4.83/.145 J>10.482.312 11./84./@/?2 43.08

    • R-+r( ( E+"-

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    Analisis )r!"itabilit* rati! +rasi! )r!"itabilitas(

    S)r) &*#+r+6)(: r!"-)%"#"-< r)-" ,)r" PT UNILEVER I(,(*") T%&: -r+* ()"& ,)r"

    -)6+( & -)6+(: *)r) &)*)r 6)# "(" 7(+(+&&)( ("(&)-)( +7#)6 #)%) %r*"6 >(-

    "(7? ,)r" r+*)6))( *#)7) ,+) -)6+( -r)&6"r.

    9

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    Analisis Rasi! S!l,abilitas PT UNILEVER INDONESIA Tbk $an ANAK 

    PERUSA%AAN

    Perhitunngan &

    10

    • $%- - --)# )**- r)-"

    $%- - --)# )**- r)-" ,"6"-+( ,)r" T-)# ,%- --)# )**-*

    $%- - )**- r)-" 2010 4.52.40/ [email protected] 53.4@

    $%- - )**- r)-" 2011 .801.3@5 10.482.312 4.88

    $%- - )**- r)-" 2012 8.01.14 11./84./@/ .8/

    • T"7* "(-r*- )r(,

    T"7* "(-r*- )r(, ,"6"-+( ,)r" I(7 %!r "(7 -)=* )(,

    "(-r*- =(* "(-r*- =(*

    T"7* "(-r*- )r(, 2011 >5.5@4.@// 2.500? 2.500 211.3@

    T"7* "(-r*- )r(, 2012 >.4.@5 8.88@? 8.88@ /4.8@

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    Analisis s!l,abilit* rati!

    ). A()#"*"* ,%- - --)# )**-: ,)r" r6"-+()( ,")-)* ,))- &"-) #"6)- %)6) r)*" --)#

    #")%"#"-)* >,%-?: -r+* 7("(&)- ,)r" -)6+( 2010 6"() -)6+( 2012. H)# "("

    7(--)#? -r6),) #")%"#"-)* ,)( &+"-)*

    7()," *%*)r [email protected]),) -)6+(

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    -)6+( 2010 "(" ,))- ,"*"7+#&)( %)6) 7,)# r+*)6))( *%)")( %*)r %r)*)# ,)r"

     "()7)( &)r() r*(-)* 7,)#

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    )*- #)()r. $()( +7#)6 )**- --) .283.4@/ ),) 2012: +7#)6 )**- --) ()"& 18.24

    ,)r" +7#)6 ),) -)6+( *%#+7

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    Penutu)

    S)r)(