Page 4 - Modul Pembelajaran Analisis Laporan Keuangan

F. Laporan Sumber dan Penggunaan Modal Kerja...............................................39
G. Kasus Analisis Sumber dan Penggunaan Modal Kerja.................................... 41

H. Latihan Soal......................................................................................................42
BAB V ANALISIS SUMBER DAN PENGGUNAAN KAS.....................................43
A. Sumber dan Penggunaan Kas........................................................................... 43

B. Penyusunan Laporan Sumber dan Penggunaan Kas.........................................44
C. Penerapan Analisis Sumber dan Penggunaan Kas............................................45
D. Kasus Analisis Sumber dan Penggunaan Kas.................................................. 47

E. Latihan Soal......................................................................................................48
BAB VI ANALISIS BREAK EVEN POINT..............................................................49
A. Pengertian Analisis Break Even Point..............................................................49

B. Asumsi dan Keterbatasan Analisis Break Even Point......................................49
C. Penentuan Tingkat Break Even Point...............................................................50
D. Grafik Break Even Point...................................................................................50

E. Margin of Safety...............................................................................................51
F. Kegunaan Analisis Break Even Point bagi Manajemen...................................51
G. Kasus Analisis Break Even Point..................................................................... 52

H. Latihan Soal......................................................................................................55
BAB VII ANALISIS PERUBAHAN LABA KOTOR............................................... 56

A. Pengertian dan Manfaat Analisis Perubahan Laba Kotor.................................56
B. Analisis Perubahan Laba Kotor........................................................................57
C. Kasus Analisis Perubahan Laba Kotor............................................................. 59
D. Latihan Soal......................................................................................................63

BAB VIII ANALISIS KREDIT.................................................................................. 64
A. Arti Penting Kredit........................................................................................... 64

B. Analisis Kredit..................................................................................................64
C. Penilaian Laporan Keuangan............................................................................67
D. Proyeksi Laporan Keuangan.............................................................................67

E. Penilaian Proyek Investasi................................................................................68
F. Perhitungan Kebutuhan Kredit......................................................................... 68
G. Kasus Analisis Kredit....................................................................................... 69

H. Latihan Soal......................................................................................................71
DAFTAR PUSTAKA..................................................................................................72

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