Page 3 - Modul Pembelajaran Analisis Laporan Keuangan

DAFTAR ISI

KATA PENGANTAR....................................................................................................i
DAFTAR ISI................................................................................................................. ii

BAB I PENDAHULUAN..............................................................................................1
A. Pentingnya Laporan Keuangan...........................................................................1
B. Pengertian, Tujuan, dan Sifat Laporan Keuangan..............................................2

C. Jenis Laporan Keuangan.....................................................................................3
D. Laporan Posisi Keuangan (Neraca).................................................................... 5

E. Laporan Laba Rugi............................................................................................. 6
F. Hubungan Neraca dan Laporan Laba Rugi........................................................ 7
G. Latihan Soal........................................................................................................7
BAB II ANALISIS PERBANDINGAN LAPORAN KEUANGAN............................8

A. Tujuan Analisis...................................................................................................8
B. Prosedur Analisis................................................................................................9

C. Metode dan Teknik Analisis...............................................................................9
D. Analisis Perbandingan Laporan Keuangan.......................................................11
E. Trend dalam Persentase....................................................................................13

F. Analisis Persentase Per Komponen.................................................................. 15
G. Kasus Analisis Perbandingan Laporan Keuangan............................................17
H. Latihan Soal......................................................................................................19

BAB III ANALISIS RASIO........................................................................................20
A. Dasar Pembanding Angka Rasio...................................................................... 20
B. Penggolongan Angka Rasio..............................................................................20

C. Rasio Likuiditas................................................................................................21
D. Rasio Solvabilitas............................................................................................. 23
E. Rasio Rentabilitas.............................................................................................25

F. Rasio Aktivitas..................................................................................................27
G. Kasus Analisis Rasio........................................................................................ 29
H. Latihan Soal......................................................................................................35

BAB IV ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA................36
A. Pengertian Sumber dan Penggunaan Dana.......................................................36

B. Pengertian Modal Kerja....................................................................................36
C. Pentingnya Modal Kerja...................................................................................37
D. Sumber Modal Kerja.........................................................................................38
E. Penggunaan Modal Kerja................................................................................. 39

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