Belajar Akuntansi Dengan Mudah - Belajar Rasio Keuangan ( Profit,Likuid,Solva,Aktivitas)

Hi hello friends, good news, I'm William Basri and in this video we are back to the non-accumulated story, so friends in this video we are talking about the financial ratio, so hopefully

My hope from this video, friends, you will immediately understand what the ratio is because I will present it, pack this video as briefly as possible and as clearly as possible in everyday language that is easy to understand. So my big hope is that we are not blind anymore, friends, regarding the ratio. So if you want to be an investor or want to buy a company, you are already rich, want to buy a company, we can analyze it with a ratio, friends.

This is one of the ways, although there are many other ways, but usually this ratio is the way that is most used by other people.

So I just continue friends, just relax in the box, watch this video, don't be too stiff. First I will share with you, what is the ratio? The ratio is a formula, a formula to compare the position of the account in the financial report, which we get the value, later we can translate it, we can read what it means, what is the value? There are 4 ratios, friends, in general. The first is the profitability ratio.

What is the profitability ratio? The ratio measures the company's ability to operate in a large scale. So the key word is profit. Large scale. So it measures the company's ability to operate in a large scale. Isn't this company good at operating in a large scale? We measure from the profitability ratio. The second one is liquidity ratio. What is the liquidity ratio? The key word is liquid.

So the ratio of liquidity is the ratio that measures the company's ability from the liquidity or from the liquidity side, how much liquid is this company? If suddenly the company collapses, can it pay for its short-term forest? For example, this company suddenly drops, suddenly it pilots, can it pay for its short-term forest?

that's it friends, the liquidity ratio, okay, the third one, friends, the solvability ratio, the solvability ratio is actually almost the same as the liquidity ratio, friends, the difference is that the liquidity ratio is the loan of short-term loans, if the solvability ratio is also the loan loan, but the short-term and long-term loans, so

total debt balance if the liquidity ratio is right, it is the loan of short-term debt with the smooth active if the solvability ratio is measured by the loan balance with the capital or with the total asset, so friends, so the liquidity ratio and solvability are a bit close, the difference is one for short-term debt, it plays fast, yes, short-term debt under one year, if the solvability is the total debt, well,

Okay, friends, what is the fourth ratio of activity? This activity ratio is to measure the company's efficiency in using its assets. Actually, friends, in studying a company, we use this fourth ratio, friends.

we compare every ratio and even better, if this company has a profit if it can be 3 years, so we can compare every year up and down but we don't need to go too far in the story, we just need to know what the ratio is, that's the point of our video, so my hope is that you can memorize the ratio, not memorize it, understand and immediately remember, we enter the

The first ratio, friends, the ratio of profitability, this keyword is profit, the value of profit. Well, if you study at an educational institution, the ratio of profitability is a lot, friends. But only a few ratios that I put in this video, because in my opinion this ratio is the one that often comes out and that's it, usually, in many companies. It doesn't mean that the ratio I put in is not important, no. So what I put in here is already the food of the common people.

who is not a key person usually knows, so there are only three ratios, friends, in this important profitability ratio that you must know and must memorize too, you don't have to memorize it, just remember it. What is the key word? The first is ROE, Return of Equity. The second is ROA, Return of Assets. The third is ROS, Return of Sales. This is Indonesian, friends, the first one is on the side. This Indonesian language is the ratio of capital return.

What is the formula? The yield per capital multiplied by 100%. This ratio measures the return of our yield for a year based on the capital we plant. In the ROE ratio, our profit is actually only the deposit. When the business is under the deposit, for example 6%, the business can be called bad. Why? Because it has been operating but

The profit is below the deposit value. If we don't work, if we give money to the bank, we are given a return of 6%. When the company is working hard, the return is below 6%. Then it is natural for a company to have a profit above the deposit value. So the formula is, the capital gain is 100%. So if you watch TV, watch CNBC for example,

It is known that GoPublic has a 30% ROE, which means that the return is 30% for a year, the profit is 30% of the capital. If the capital is 100 million, the profit is 30 million.

The second is ROA, Return of Assets. This formula is also Laba per Total Assets multiplied by 100%. For ROA, it's actually a bit of a variation, friends. We can't say how many percent is good, how many percent is not good.

because this ruang is actually very visible to the business sector, friends, the most important thing, so when we calculate the ruang, for example, 10% means the return is 10% of the total asset, of course we can't compare the ruang of the contractor with the ruang of, for example, the

restaurant if the restaurant rents for example the total asset is small, of course the ROA is high, right? But if the contractor has a lot of heavy equipment, the total asset is very large, of course the ROA is small as well. So if the percentage of this ROA is the final result, we can't compare it from the direct number like the ROA earlier, but we compare it how friends by comparing every year so if there are three financial reports we study for three years, we see the ROA, friends, it increases or decreases, that's where we compare it

for the roe, we can compare it every year but we can directly evaluate with the help of the deposito flower tribe

For these two, ROE and ROA in profitability ratio. The third is ROAS, return of sales or return on sales. This is also the same, friends. The formula is sales per sale. So the logic is from sales per year, how much percent of the sales? For example, sales are 100 million, ROAS is 10%, so the sales are 10 million.

this is also the same as I said, it must be seen from the business sector, every business sector is different because the name COGS or the price of the main sales also affects friends and for the ROE ratio

we can immediately take the evaluation with the help of the Depositor's Accounting Service. But the third ratio is the same again, friends. How is the most effective way to study it by evaluating the financial reports every year? So we have to see whether it goes up or down. We study the reasons why. So if you work as an analyst, most of these ratios are used in profitability ratios. So you have to know what the benefits are. Okay, let's go to the liquidity ratio.

Remember, friends, liquid to pay short-term debt. Actually, there are many liquidity ratios, but there are 3 popular ones: current ratio, smooth ratio, quick ratio, fast ratio, and cash ratio. The first is current ratio. Wow, if this smooth ratio is already very flooded, it's been heard a lot. What is a smooth ratio? Smooth ratio is a ratio that measures the company's ability to manage short-term debt using its smooth activity. Well, the formula is definitely smooth activity plus smooth debt.

So if you remember liquidity, just remember liquid, short-term debt. So if I say profitability, remember profit, long term. If liquidity, remember liquid, short-term debt. In a smooth ratio, friends, usually this is a minimum of 1, friends. Minimum of 1, the number. So the logic is, friends, for example, the smooth assets are Rp. 100,000. The smooth debt is Rp. 100,000 too. So Rp. 100,000 divided by Rp. 100,000 is 1. So if the company closes,

the smooth activa is used to pay the smooth cash of Rp. 100,000, which means this company is safe. It's even better if the smooth activa is bigger than the smooth cash. For example, the smooth activa is Rp. 5,000,

The net profit is 100 thousand, for example. 500 thousand divided by 100 thousand equals 5. So the current ratio is 5. So when the company is closed, for example, it is willing to pay the short-term profit. So the current ratio, the way to evaluate whether it is good or not, is at least 1, friends. Yes, current ratio. Actually, it's not just current ratio. All that are in the liquidity ratio, at least 1, recommended. The bigger, the better.

But friends, what you need to know is actually, when I say the bigger the better, it doesn't mean that the company must have a lot of funds or cash in the company. For example, the active income is Rp. 10 million, the net debt is Rp. 1 million, so the income is Rp. 10 million, so he has a debt of Rp. 9 million, for example. That doesn't mean it's good either, because if there is too much money left in the company, not used to produce sales,

it will also affect the ratio of the total asset turnover because there are too many debt-losses, friends, the total asset turnover is small because we don't use debt-losses to provide sales, even though if we process the funds, we can provide sales, friends, in the company, it is expected that one rupee can be two rupees, three rupees, and so on.

So the company name, if we study academically, I will share it, I remember it first when I was in college, we should have an entrepreneur's perspective, one rupiah can be two rupiah, so when there is a debt, it is very unapproved.

We have to process the money, how can we give it profit? Either deposit, invest, or buy a permanent asset to give sales. So as I said, back to the smooth ratio. If the smooth ratio is too big, it's not good either.

but don't be too small, at least 1, 2, 3 is okay but if it's up to 10, up to 300 for example, it needs to be paid special attention, friends, as I mentioned earlier okay, let's go to the quick ratio, the quick ratio is actually a fast ratio, a fast ratio, a smooth active rate, reduced availability, why is it reduced availability? because the availability is considered not so liquid, it must be sold again, it certainly applies, per smooth debt

so it's still the same friends, this is later the difference is smaller than the ratio because it has already been reduced in the supply, okay, the third is what is the cash ratio, this is smaller, it should be because it is a cash per cash per cash, so how can cash be paid directly from the cash, so if the cash ratio is high, for example, the cash is 10 million, the cash is 1 million,

this is usually a sign that there are too many debt debtors, but in general we use the most popular ratio, friends, okay, we are finished with the liquidity ratio, we enter the solvability ratio, this is solva, friends, remember what solvability is, debt loss, in the solvability ratio, from many ratios, I only give two, friends, namely the first is the ratio of debt

The second is DAR. The simple thing is to remember is DER and DAR. What is DER? Debt to Equity Ratio. That is the comparison between debt and capital. What is DAR? Debt with total assets multiplied by 100%. So we go to DER. In DER, friends, this ratio we use to measure how much is the debt comparison with the capital. Well, it is recommended that you don't go through

one friends, don't miss one why if he misses one means the majority of our assets are taxed of course it's not a good thing but if the big company says it's not a bad thing either because he limits the amount of money up to 4 times 4 value ratios so if the debt is 1 million the capital is 250 thousand

That's 4, right? So, it means that the debt is 4 times the cost of the capital. So, usually, big companies limit the maximum debt to 4. But, if I say, friends, if the debt is already at number 2, it's actually already

a little risky because he has twice passed his capital it can be that this company is not capitalized, right? is it all debt? but friends don't be wrong, I just share if the company is Gopublic, the company is Gopublic, it's usually the real estate is really bad, the demolition that has been selling stock, why?

I give a little knowledge, they if they need fresh funds, they prefer to do the lending process to the bank or to other parties rather than lending a new stock. Why is that the question? Why is it more important to borrow money than to lend a stock? It's better to lend a stock because it's not a company's obligation to pay it.

When there is profit, then the dividend is given. It turns out, friends, if he gives stock, the price of the stock will drop because there are more and more stocks circulating. When the stock drops, the investor will be angry. So, instead of the price of the stock to drop, it's better to borrow it. When he borrows, the value of the DER will definitely rise. So, if it's a big company, the public gold is mostly in the ALUMI. The important thing is not to exceed 4, if I'm not mistaken. Or as I said, 2.

if you want to find one below, it's a bit difficult, the capital is really strong, that's usually the closed companies, but we just want to be good, don't take it too seriously, don't discuss too much about this company, we just talk about it, like sharing,

because if later he brings me financial reports, I also need to learn, I want to see again and learn but this is from my experience the second is debt from what? total debt per total ativa in cash flow percent so from the whole of our wealth, how much percent is the debt paid? if 80% for example, it means that our wealth is 80% in debt, that's already a bit of a waste, right? it means that our capital is only 20%

not so recommended, right? So of course from this, the smaller the better, friends, yes, the smaller the better, the bigger the better, how much is the discount? Yes, maybe 50% is right, don't let him pay more than 50% of his friends, if he's only 50% he's already

Spending the total asset means that 50% is capital. So, friends, the ratio of solvability is again as I said, the key word is total debt. Just remember the total debt. If liquidity, debt is short. If profitability, profit. What is profit? ROAS, ROA, ROE. If liquidity, current ratio, smooth ratio, quick ratio, fast ratio, cash ratio.

If the solvability ratio is DART, then DARE. Debt to asset ratio, Debt to equity ratio. One is for total assets, one is for capital. You can already have three ratios. So if you have memorized the formula, you know the pattern of thinking, you can share it directly with the experts of economics. No, I'm kidding. We still learn together, friends.

Okay friends, let's go to the fourth one, friends, activity ratio. Actually, there are a lot of activity ratios, friends. There are supply rounds, debt rounds, cash rounds, and there are also total activity rounds. But here I just talk about one thing, friends. For friends, so it's easy. And this is what is used. Total activity rounds. Actually, cash rounds, supply rounds, debt rounds, are also used. But if you look at the internet,

or learn from the educational institution, there are so many versions. So from that, maybe if you like this video, I will discuss the third ratio in a separate video, because there are many formulas and I need to explain in more detail. But in this video, because I want you to know a lot about the ratio,

know the ratio, so I just give the intents and purposes only in the activity ratio there is a total turnover, what is the total turnover? the total turnover is the ratio that measures how the company makes sales using the total turnover so the formula is sales per total turnover

The ratio of Total Activity cannot be evaluated from the number because it depends on the business sector. And how to evaluate it is by comparing it every year, as we do in ROA or ROE or ROAS, the ratio of profitability.

we can't compare it with numbers because every business is different. Contractor business for example, the total asset is big, there is of course a salesman, but if you compare it with a restaurant, for example, what if he rents a place, rents a business location, of course the total asset is small because he doesn't have land and buildings, so the comparison with the salesman is certainly not fair. So he is in contact with the business sector, friends. How to compare it, how to analyze it, of course

the analysis must be done every year so that it is more conservative or what is the term, more suitable, better, so we have discussed 4 ratios, friends, the first is profitability, remember the key word profit, I repeat it again and again, friends, so that you remember the profit comes from ROE, the second is liquid, remember the key word liquid, liquid, smooth debt, what is the smooth ratio, quick ratio, fast ratio, cash ratio

third solvability total debt there is anything there there debt to asset ratio debt to equity ratio what is the fourth friends ratio activity there is anything total asset turnover total asset turnover formula sales per total asset turnover wow friends can already ratio and friends can already watch the channel I am admissive see how they analyze friends already understand this we not kidding friends yes so

So, I hope you guys from watching this video have an idea about the ratio. I'm not saying you guys should be able to analyze, no. My hope is that you guys just know why, later if you already know, get more cases, you will find out and learn it yourself. And I'm sure if you guys learn it yourself, your knowledge will be much more creative and much more broad, because this analysis is subjective. My analysis and your analysis must be much different.

But if we want to make a difference, we can share, change our minds, of course we can get a lot of images. And that's really the importance of analyzing and that's the art of analyzing financial reports. Maybe that's a little bit of my financial report analysis topic, which is also related to accounting, of course. Thank you for those of you who have watched.

and if you have input, have ideas, or have suggestions or want to be asked, you can immediately comment below. Maybe that's it, friends. I'm William Basri, we'll see you again in the next video. See you soon!