SCHOCK THERAPYBISNIS CABAI

1. REVENUE FROM SALE2. TOTAL COST3. EBIT (KONVENSIONAL) EBZ (ISLAMI) EBZT (PANCASILA)

Gb : SETIAP MUSLIM AKAN MASUK SURGA: KARENA IA MAU ( Human Inteligent)

AQ, AS

A+T

F

A-

D- D+

IMAN

IBD.Mg

IBD.G-Mg

TQW7

CRE-SAT

S.JARILMU

ANAK

RIDHAALLAH

ONT > EPIS > AXIO > PPEI > TA’RIF > (PLS, Z, W, HT)

RAMADHANHUMAN INVESTMENT

10 20 30

SERIBU BULAN

17 → 25 → 40 → 60

KEBERHASILAN CORP.

S EI

PPE

RF.

INTEG.L A H

HL HA HH AL AA AHLL LA LH

HHHA

L

The System and Its Environment

Customers

Wea

ther

Con

ditio

n

Vendors

Government

Com

petit

ors

BankStakeholders

Environment

INPUTS

Row Material Costs

Resources

PROCESSESProceduresPrograms

ToolsActivities

Decisions

OUTPUTSPerformancesConsequencesFinish Product

Services Delivery

Decision MakerFeedback

System Boundary

Sumber : Turban, Efraim & Jaye Aronson, T.tth.Decision Support Systems and Intelligent System, Fifth Ed., Prentice-Hall International, New Jersay, 1984.

(Mechine Inteligent)

I often wonder what the vintners buy one

half so precious as the goods they sellRUBAIYAT OF OMER KHAYYAM (1859)

Example Co.plcProfit and loss account ($000,000s)

$ $Sales 1,120Operating costs 1,008

EBIT 112Interest 20

EBT 92 Tax 32EAT 60

Dividends 24RE 36

Balance sheet ($000,000s)

FA $ OF $

360

LTL

480

200CA

320 240 800 800

CL

Of all the possible combinations of values from the P/L and the B/S which measures are most appropriate?

The following two are selected Profit and loss account Balance sheet

EBIT $112

EBT $92

EAT $60

TA $800

CE $560

NW $360

ROTA

ROE

ROTA Return on total assets % = EBIT $112

Return on equity % = EAT $60 ROE

TA $800

OF $360

= 14 %

= 16,66 %

Note : TA= Total Asset, CE= Current Equity, NW= Net worth