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Analisa Rasio Likuiditas

Analisa Rasio Likuiditas. Laporan Posisi Keuangan. Laporan Posisi Keuangan. Kewajiban Lancar. Aktiva Lancar Kas Bank Piutang Biaya diby. dimuka Persediaan. Aktiva Lancar Kas Bank Piutang. Kewajiban Lancar. Laporan Posisi Keuangan. Aktiva Lancar Kas Bank. Rasio Cepat.

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Analisa Rasio Likuiditas

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  1. AnalisaRasio Likuiditas Laporan Posisi Keuangan Laporan Posisi Keuangan Kewajiban Lancar • Aktiva • Lancar • Kas • Bank • Piutang • Biaya diby. dimuka • Persediaan • Aktiva Lancar • Kas • Bank • Piutang Kewajiban Lancar Laporan Posisi Keuangan • Aktiva Lancar • Kas • Bank Rasio Cepat Kewajiban Lancar Rasio Likuiditas Rasio Kas

  2. Analisis Rasio (tambahan) • Donor Dependency : Total Donor Income x 100% Total Income • Income Utilization : Program Expenditure x 100% Total Income Operational Expenditure x 100% Total Income • Survival Ratio : Unrestricted Fund x 52 Total Income

  3. Variance Analisis Perbandingan anggaran dengan realisasi Favourable : • Realisasi penerimaan > anggaran • Realisasi pengeluaran < anggaran (tidak selalu berarti baik) Un-favourable : • Realisasi penerimaan < anggaran • Realisasi pengeluaran > anggaran

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