DAFTAR ISI
LEMBAR PENGESAHAN ........................................................................................ii LEMBAR PERNYATAAN ....................................................................................... iii MOTTO.......................................................................................................................... iv ABSTRAK ...................................................................................................................... v ABSTRACK .................................................................................................................. vi KATA PENGANTAR ................................................................................................vii DAFTAR ISI .................................................................................................................. x DAFTAR TABEL .......................................................................................................xiii DAFTAR GAMBAR ..................................................................................................... 2 DAFTAR LAMPIRAN................................................................................................. 2 BAB I PENDAHULUAN 1.1 Latar Belakang Masalah ............................................................................. 1
1.2 Identifikasi Masalah .................................................................................... 5 1.3 Maksud dan Tujuan Studi .......................................................................... 5 1.4 Kegunaan Studi ........................................................................................... 6
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1.5 Metode Pendekatan ..................................................................................... 6 1.6 Lokasi dan Waktu Pelaksanaan ................................................................. 8 BAB II KAJIAN PUSTAKA 2.1 Laporan Keuangan ......................................................................................... 9
2.1.1 Pengertian Laporan............................................................................ 9 2.1.2 Pengertian Laporan Keuangan ......................................................... 9 2.1.3 Tujuan Laporan Keuangan ............................................................. 11 2.1.4 Sifat Laporan Keuangan ................................................................. 12 2.1.5 Keterbatasan Laporan Keuangan ................................................... 13 2.1.6 Pihak-pihak yang Memerlukan Laporan Keuangan .................... 15 2.1.7 Jenis Laporan Keuangan ................................................................. 16 2.2 Analisa Laporan Keuangan ....................................................................... 17 2.2.1 Pengertian Analisa ........................................................................... 17 2.2.2 Penegertian Analisa Laporan Keuangan ....................................... 18 2.2.3 Tujuan dan Manfaat Analisa Laporan Keuangan ........................ 19 2.2.4 Bentuk-bentuk dan Teknik Analisa Laporan Keuangan ............. 20 2.3 Rasio Keuangan .......................................................................................... 23 2.3.1 Pengertian Rasio Keuangan............................................................ 23 xi
2.3.2 Bentuk-bentuk Rasio Keuangan .................................................... 23 2.4 Klasifikasi Kinerja Keuangan Prusahaan ............................................... 38 BAB III OBJEK OBSERVASI/STUDI
3.1 Objek Studi ................................................................................................. 40 3.2 Sejarah Umum Pegadaian .........................................................................40 3.3 Gambaran Khusus Mengenai PT. Pegadaian (Persero) ........................ 44 3.3.1 Maksud dan Tujuan PT. Pegadaian ............................................... 44 3.3.2 Visi dan Misi PT. Pegadaian (Persero) ........................................ 45 3.3.3 Tugas dan Fungsi PT. Pegadaian ................................................... 45 3.3.4 Tujuan Pokok PT. Pegadaian ......................................................... 47 3.3.5 Manfaat PT. Pegadaian Bagi Masyarakat ..................................... 47 3.3.6 Jasa dan Produk yang Ditawarkan ................................................. 48 3.4 Struktur Organisasi PT. Pegadaian (Persero) ........................................ 50 3.5 Budaya PT. Pegadaian (Persero) .............................................................. 53 BAB IV HASIL OBSERVASI DAN PEMBAHASAN 4.1 Analisa Laporan Keuangan Menggunakan Rasio Keuangan pada PT. Pegadaian (Persero) Kantor Wilayah X Bandung ................................. 55 4.1.1 Rasio Likuiditas ............................................................................... 55
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4.1.2 Rasio Solvabilitas ............................................................................ 58 4.1.3 Rasio Aktivitas ................................................................................. 62 4.1.4 Rasio Solvabilitas ............................................................................ 65 4.1.5 Rasio Tambahan .............................................................................. 68 4.2 Tingkat Kesehatan PT. Pegadaian dan Tingkat Perkembangan PT. Pegadaian .................................................................................................. 72 4.2.1Tingkat Kesehatan PT.Pegadaian ................................................................ 72
4.2.2 Tingkat Perkembangan PT. Pegadaian ................................................. 73 4.2.3 Pembahasan ............................................................................................. 74 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ................................................................................................. 78 5.2 Saran ............................................................................................................ 78 DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL
Tabel 1.1 NERACA Laporan Keuangan KanWil X PT Pegadaiaan (Persero) ......4 Tabel 2.1 Daftar Skor Penilaian Current Ratio .................................................... 25 Tabel 2.2 Daftar Skor Penilaian Cash Ratio ........................................................ 26 Tabel 2.3 Daftar Skor Penilaian Debt to Asset Ratio ........................................... 27 Tabel 2.4 Daftar Skor Penilaian Debt to Equity Ratio ......................................... 28 Tabel 2.5 Daftar Skor Penilaian Inventory Turn Over ......................................... 29 Tabel 2.6 Daftar Skor Penilaian Total Asset Turn Over....................................... 31 Tabel 2.7 Daftar Skor Penilaian Return On Investment ....................................... 33 Tabel 2.8 Daftar Skor Penilaian Return On Equity .............................................. 35 Tabel 2.9 Daftar Skor Penilaian Collection Period .............................................. 36 Tabel 2.10 Daftar Skor Penilaian Total Modal Sendiri terhadap Total Asset ...... 38 Tabel 4.1 Current Ratio........................................................................................ 55 Tabel 4.2 Cash Ratio ............................................................................................ 57 Tabel 4.3 Debt to Asset Ratio ............................................................................... 59 Tabel 4.4 Debt to Equity Ratio ............................................................................. 60 Tabel 4.5 Total Asset Turn Over Ratio ................................................................. 62 Tabel 4.6 Inventory Turn Over Ratio ................................................................... 64 Tabel 4.7 ROI ....................................................................................................... 66 Tabel 4.8 ROE ...................................................................................................... 67 Tabel 4.9 Collection Period.................................................................................. 69 Tabel 4.10 Total Modal Sendiri terhadap Total Asset ......................................... 70
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Tabel 4.11 Total Nilai Kinerja Keuangan KanWil X PT. Pegadaian (Persero) Bandung Tahun 2010-2012 ................................................................ 72 Tabel 4.12 Perkembangan KanWil PT. Pegadaian (Persero) Bandung Tahun 2010-2012........................................................................................... 73
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DAFTAR GAMBAR
Gambar 3.1 StrukturOrganisasi Kantor Wilayah PT. Pegadaian (Persero) Bandung .................................................................................................... 52 Gambar 4.1 Grafik Current Ratio Tahun 2010-2012 ................................................ 55 Gambar 4.2 Grafik Cash Ratio Tahun 2010-2012 ..................................................... 57 Gambar 4.3 Grafik Debt to Asset Ratio Tahun 2010-2012 ...................................... 59 Gambar 4.4 Grafik Debt to Equity Ratio Tahun 2010-2012 .................................... 61 Gambar 4.5 Grafik Total Asset Turn Over Tahun 2010-2012 ................................. 63 Gambar 4.6 Grafik Inventory Turn Over Tahun 2010-2012 .................................... 64 Gambar 4.7 Grafik Return On Investment Tahun 2010-2012 .................................. 66 Gambar 4.8 Grafik Return On Equity Tahun 2010-2012 ......................................... 68 Gambar 4.9 Grafik Collection Period Tahun 2010-2012 .......................................... 69 Gambar 4.10 Grafik Total Modal SendiriTerhadap Total Asset Tahun 2010-2012 ............................................................................................... 71 Gambar 4.11 RentabilitasEkonomi ............................................................................. 74
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DAFTAR LAMPIRAN
Lampiran 1
Surat Formulir Pengajuan Judul Penulisan Tugas Akhir Program Studi Diploma III
Lampiran 2
Lembar Persetujuan Perbaikan (REVISI) Tugas Akhir D3 Akuntansi
Lampiran 3
Surat Praktik Kerja Lapangan
Lampiran 4
Surat Telah Menyelesaikan Praktik Kerja Lapangan
Lampiran 5
Surat Keputusan Pembimbing Penyusunan dan Penulisan Tugas Akhir
Lampiran 6
Kartu Bimbingan
Lampiran 7
Laporan Neraca PT. Pegadaian (Persero) Tahun 2010 sampai dengan2012
Lampiran 8
Laporan Laba Rugi PT. Pegadaian (Persero) Tahun 2010 samapai dengan 2012
Lampiran 9
Riwayat Hidup Penulis
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