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Transcript of CONSOLIDASI
7/22/2019 CONSOLIDASI
http://slidepdf.com/reader/full/consolidasi 1/51
FMKVM@JANQJMK
Iy
E Ljranus, VQ, EQwww.anuspm`j.wddi`y.fme
7/22/2019 CONSOLIDASI
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Wdkbdrtjnk
• Hmksm`jansj nan`nc prmsds idrhurnkbkyn vm`ued
ntnu idrhurnkbkyn rmkbbn pmrj anrj tnknc odkuc
idrpdrednij`jtns rdkanc nhjint pdeidinknk,
ajenkn prmsdskyn ajpdkbnrucj m`dc hdfdpntnk
tdrpdrnskyn njr pmrj hd`unr anrj rmkbbn tnknc.
• Ajnentj adkbnk pdensnkbnk pjdzmedtdr, uktuhedkfntnt pdruincnk tdhnknk njr pmrj adkbnk
wnhtukyn.
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Nkn`mbj Hmksm`jansj Vntu Ajedksj
• Wdbns ajvjsun`jsnsjhnk sdinbnj tnknc ynkb euancenepnt, njr an`ne pjstmk sdinbnj njr pmrj ank`uinkb pnan pjstmk aj`uhjshnk sdinbnjhdenepunk tnknc ed`m`mshnk njr.
N`nt uhur Qdh. Cjarmstntjs
Vdjeinkb (tdh. Mvdriuradk)
Hd`dijcnk tdh. Njr Wmrj
(Dxfdss pmrd wntdr prdssurd)
/ hmka. ukarnjkda
Wrmsds hmksm`jansj Hmksm`jansj idrnhcjr,
Qdh. Njr pmrj 5 7
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• Wnan sdeinrnkb wnhtu, tdhnknk ynkb tdronaj pnan
pdbns jadktjh adkbnk hmkajsj tdbnkbnk dldhtjl ajan`ne tnknc.
• Qdhnknk njr an`ne sj`jkadr jadktjh adkbnktdhnknk njr pmrj.
• Hdknjhnk tdhnknk nhjint pdkdrnpnk idink (p)
jadktjh adkbnk tneincnk tdbnkbnk kmren` ynkbidhdron.
• Bdrnhnk pjstmk edkbbneinrhnk pdruincnkvm`ued tnknc ynkb ajpdkbnrucj m`dc
hmeprdsjij`jtns (hdeuancenepntnk) pdbns.• Wdremad`nk edkbbneinrhnk npn ynkb tdronaj ij`ntnknc hmcdsjl odkuc ajidinkj aj `nimrntmrjueenupuk `npnkbnk.
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Wrmsds hmksm`jansj aj `npnkbnk
• Wmkansj ajinkbuk aj ntns tnknc `depukb odkuc ynkb ajnpjt m`dc `npjsnk
pnsjr.
• Vdbdrn sdtd`nc pdeidinknk, `npjsnk `depukb edkbn`nej hdknjhnk
tdbnkbnk sdidsnr p
• Njr pmrj an`ne `npjsnk `depukb euanc edkbn`jr hd `npjsnk pnsjr
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• Qjkbbj njr an`ne pjpn pjdzmedtdr edkyntnhnk idsnrkyn hd`dijcnk tdhnknk
njr pmrj (dxfdss pmrd wntdr prdssurd) aj `mhnsj pjpn ajpnsnkb.
• Nhjint tneincnk tdbnkbnk p, tjkbbj njr an`ne pjpn knjh ? c 5 p/w ynkb
ajkyntnhnk m`dc bnrjs AD ynkb edkukouhhnk tdhnknk njr pmrj nwn`.• Hurvn H> edkukouhhnk an`ne wnhtu tdrtdktu, tdhnknk njr pmrj `npjsnk
`depukb ensjc tdtnp ajinkajkbhnk adhnt adkbnk `npjsnk pnsjr ynkb fdpnt
idrhurnkb. Vdsuanckyn sdsunj hurvn ynkb ajtukouhhnk H9
• hdauauhnk bnrjs NF edkukouhhnk prmsds hmksm`jansj td`nc sd`dsnj, ynjtu
hdtjhn hd`dijcnk tdhnknk njr pmrj (u) td`nc km`.
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@depukb kmren``y ank
mvdrfmksm`jantda• Edkbbneinrhnk sjlnt pdktjkb anrj tnknc `depukb
• Qnknc `depukb ynkb ijnsnkyn tdronaj anrj prmsds
pdkbdkanpnk ank nhjint tnknc aj ntnskyn `depukb
edkbn`nej hmksm`jansj ntnu pdkuruknk, suntu hdtjhn
tnknc aj ntns eukbhjk hdeuajnk cj`nkb hnrdkn prmsds
n`ne sdcjkbbn tnknc pdrknc edkbn`nej tdhnknk ynkb
`dijc idsnr anrj tdhnknk sdhnrnkb ynkb ijnsn ajsdiut
mvdrfmksm`jantda.
• Qnknc ynkb tjanh pdrknc edkbn`nej tdhnknk ynkb
`dijc idsnr anrj sdhnrnkb aj sdiut tnknc kmren``y
fmksm`jantda.
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Toj Hmksm`jansj
• Idink W ajtdrnphnk aj ntns idkan uoj, pdkuruknk
ajuhur adkbnk nr`moj pdeinfnnk (ajn` bnubd)
• Idink ajtdrnphnk an`ne pdrjmad 91 one ank idkan
uoj sd`n`u tdrdkane njr
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Vjlnt hcusus brnljh cuiukbnk C
ntnu d tdrcnanp `mb t
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• Qjnp pdkneincnk idink sd`nen pdkbuojnk, tdbnkbnk
ynkb tdronaj idrupn tdbnkbnk dldhtjl
• Ij`n idrnt odkjs tnknc (spdfjljf brnvjty), ajedksj nwn`
ank pdkuruknk pnan tjnp pdeidinknk ajfntnt, enhn
kj`nj nkbhn pmrj d anpnt ajpdrm`dc.
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Jktdrprdtnsj cnsj` uoj hmksm`jansj
• Wdruincnk tjkbbj (C) pdr sntunk anrj tjkbbj
nwn` (C) nan`nc snen adkbnk pdruincnk
vm`ued (\) pdr sntunk vm`ued nwn` (\), ntnu
\
\
C
C
md
d C C
>
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Hmdljsjdk pdenepntnk (nv) Ank Hmdljsjdk
pdruincnk vm`ued (ev)• Hmdljsjdk pdenepntnk nan`nc hmdljsjdk ynkb
edkyntnhnk hdejrjkbnk hurvn d ‖ p‚
Hdejrjkbnk hurvn d ‖ p‚ (nv)
ajadljkjsjhnk sdinbnj ?
'' >9
9>
p p
dd
p
dnv
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• Hmdljsjdk pdruincnk vm`ued (ev ) ajadljkjsjhnk sdinbnj
pdruincnk vm`ued pdrsntunk pdkneincnk tdbnkbnk dldhtjl.
• Ojhn tdronaj hdknjhnk tdbnkbnk dldhtjl anrj p>‚ hd p9‚ enhn nkbhn
pmrj nhnk idrhurnkb anrj d> ank hd d9 adkbnk pdruincnk tdin`
C.
• Vntunk anrj ev nan`nc e9/hK
• Hnrdkn ev nan`nc pdruincnk
vm`ued pdr sntunk pdkne -
incnk tdbnkbnk, enhn ?
>> >
>
> d
n
pd
pne vv
v
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Fmktmc smn` >
Cjtukb`nc nv ank ev uktuh hdknjhnk tdbnkbnk anrj 97
snepnj 17 hK/e9 anrj hurvn uoj Hmksm`jansj.
Wdkyd`dsnjnk ?
Anrj hurvn ajpdrm`dc cuiukbnk nkbhn pmrj & tdbnkbnk
Tktuh ?
Onaj,
12,>,/17'
22,>,/97'
99
9
>
9
>
dehK p
dehK p
hK e p p
ddnv /7>4,7
9717
12,>22,>
''
9
>9
9>
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Anrj hurvn, uktuh ?
hK ee
C C ehK p
C C ehK p
v /7764,7971791,76>,7
6>,7/,/17'
91,7/,/97'
9
9
9
>
9
>
7/22/2019 CONSOLIDASI
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Fmktmc smn` 9
Cnsj` uoj hmksm`jansj pnan `depukb odkuc ?
Cnsj` uoj tdrnhcjr st`c 91 one, hnanr njr 5 91,4 % ank Bs 5 9,27.
Bneinrhnk cuiukbnk nkbhn pmrj vs tdbnkbnk dldhtjl ank
tdktuhnk nv ank ev
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• Fmktmc tnknc odkuc idr`nhu cuiukbnk, d 5 wBs
enhn nkbhn pmrj nhcjr pdkbuojnk ? d> 5 7,914 x 9,27 5 7,<<9
• Qdin` fmktmc hmkajsj nhcjr ? C> 5 >:,94 ee
• Nkbhn pmrj nwn` pdkbuojnk d7 5 d> + d
• Teuekyn cuiukbnk nktnrn d ank C ajkyntnhnk ?
C d
C
d
C
d onaj
dd
dd
ee C C
dd
C
d
C
d
73<1,7
73<1,797
292,>>,
292,77<4,7<<9,77<4,7
97
<<9,>
24,7
24,794,>:97
>>
7
7
>7
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• Anrj brnljh ?
hK e
d
ne
hK e p
dn
dehK p
dehK p
vv
v
/777719,7
<<4,>
77772,7
>
/77772,7947647
<43,7<<4,7<43,7,/647
<<4,7,/947
9
>
9
9
9'
9
>
9'
>
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Jkadhs Wdenepntnk (F f)
• Jkadhs hmeprdsj nan`nc hdejrjkbnk anrj
inbjnk `urus brnljh d ‖ `mb p‚
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• Ajkyntnhnk m`dc pdrsnennk ?
• Wdkd`jtjnk Qdrznbcj & Wdfh uktuh tnknc
kmren``y fmksm`jantjmk ?
----- rdemu`ada
Ajenkn ? @@ 5 `jquja `jejt
)'/'`mb('`mb'`mb'`mb >9
9>
>9
9>
p p
dd
p p
dd
p
dF f
)>7(772,7
)>7(77:,7
@@F
@@F
f
f
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Jkadhs Wdenepntnk hdein`j (F r )
• Jkadhs rdhmeprdsj nan`nc hdejrjkbnk anrj
hurvn pd`dpnsnk idink ank pdeidinknk
hdein`j pnan brnljh d ‖ `mb p‚
)'/'`mb('`mb'`mb'`mb >9
9>
>9
9>
p p
dd
p p
dd
p
dF r
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Fmktmc Vmn`
• Anrj cnsj` pdkbuojnk, tdktuhnk idsnrkyn Fr
d> 5 7,<6<8 p>‚ 5 377 hK/e9
d9 5 7,<<98 p9‚ 5 >7 hK/e9
7>6,7)377/>7`mb(
<<9,7<6<,7
)'/'`mb('`mb >9
9>
p p
dd
p
dF f
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Wdkuruknk Hmksm`jansj
• Ajtjkonu `npjsnk tnknc `depukb odkuc adkbnk
tdin` C ank nhjint idink ynkb idhdron, `npjsnk
tnknc edkdrjen tneincnk tdbnkbnk sdidsnr
p.• Ajnkbbnp rdbnkbnk nrnc `ntdrn` km`
adkbnk ?
\ 5 vm`ued nwn`
C 5 tdin` tnknc nwn`\ 5 pdrui. \m`ued
C 5 pdrui. Qdin`
d 5 pdrui. Nkbhn pmrj
77
>7
>> dd
ddd
C C
\ \
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• Ij`n p>‚ 0 pf‚ ?
• Ij`n p>‚ ; pf‚ ?
''`mb
> 7
>
7 p p
d C F V r f
'
'`mb
>'
'`mb
>
>
777 f
r f
ff p
p
d
C F
p
p
d
C F V
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Fmktmc Vmn` ?
Cnsj` uoj hmksm`jansj pnan hdan`nenk 97 e, tdh.
Mvdriuradk dldhtjl p7‚ 5 924 hK/e9 , d7 5 7,:>.
Qdktuhnk hdejrjkbnk hurvn pdenepntnk ns`jank cjtukb pdkuruknk hmksm`jansj ojhn tneincnk
tdbnkbnk p>‚ 5 377 hK/e9, C 5 >7 e
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• Wdrpmtmkbnk aj tjtjh I ajtdktuhnk anrj
pdrpmtmkbnk bnrjs edkantnr 7,19d7 5 7,19 x7,:> 5 7,63
• Kj`nj F f ajpdrm`dc pnan hurvn pdenepntnk ?
uktuh p>‚ 5 :77 hK/e9 8 d> 5 7,2>uktuh p9‚ 5 9777 hK/e9 8 d9 5 7,43
63,7
:77`mb9777`mb
43,72>,7
fF
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Hdfdpntnk Wdkuruknk Hmksm`jansj
• Adrnont pdkuruknk hmksm`jansj ?
• Hmdljsjdk Hmksm`jansj ?
• Ansnr pdrsnennk tdmrj hmksm`jansj Qdrznbcj ?
7/22/2019 CONSOLIDASI
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• Hmkajsj intns uktuh edkdktuhnk hmksm`jansj
`npjsnk tnknc ynkb edkbjojkhnk arnjknsj hdnrncntns ank inwnc nan`nc ?
>. Vnnt t 5 7, pnan `npjsnk `depukb sdtdin` az,
hd`dijcnk tdhnknk cjarmstntjs (hd`dijcnk tdhnknk
njr pmrj) snen adkbnk p
9. Tktuh sdeinrnkb wnhtu (t) snnt hmksm`jansj
ensjc idr`nkbsukb, pnan pdreuhnnk arnjknsj z 5
9C ank z 5 7, hd`dijcnk tdhnknk cjarmstntjs snen
adkbnk km`.
6. Vdsuanc wnhtu ynkb ̀ nen, pnan sdeinrnkb
hdan`nenk z, hd`dijcnk tdhnknk cjarmstntjs snen
adkbnk km`.
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Idktuh-idktuh ajstrjiusj tdhnknk
njr pmrj nwn` aj `npnkbnk
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Hmdljsjdk Hmksm`jansj
• Edtmad pdrcjtukbnk uktuh edkanpnthnk
Hmdljsjdk hmksm`jansj nan`nc idrenklnnt uktuh
edkbcjtukb hdfdpntnk pdkuruknk hmksm`jansj
• Edtman uktuh edkanpnthnk kj`nj hmdljsjdk
hmksm`jansj ?
>. Edtmad hdfmfmhnk @mb-Rnhtu
9. Edtmad Nhnr Rnhtu
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>. Edtmad hdfmfmhnk `mb-wnhtu
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>) Hdauauhnk tjtjh nwn` hurvn sdpdrtj edkadhntj
idktuh pnrnim`n. Qdktuhnk 9 tjtjh ynjtu snnt t>(tjtjh W) ank snnt 1t> (tjtjh ^). Onrnh vdrtjhn`
hdaun tjtjh aj uhur, ejsn` x. pmsjsj Y 5 Ym ajuhur
sdonrnh x nrnc vdrtjhn` aj ntns tjtjh W
9) Qjtjh T 5 >77% ntnu Y>77, ajpdrm`dc anrj tjtjh
pmtmkb anrj bnrjs pdrpnkonkbnk nktnrn
hmksm`jansj prjedr ank sdhukadr
6) Qjtjh T 5 47% ajtdktuhnk ?1) Qdktuhnk Fv ?
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>) Qjtjh T 5 7% ajpdrm`dc adkbnk
edepdrpnkonkb bnrjs `urus anrj nwn` hurvnscb edemtmkb aj tjtjh W ank tjtjh ^
9) Bnrjs `urus WY ajbneinr adkbnk nsuesj MY 5
>,>4 x M^. Wdrpmtmkbnk anrj WY ank hurvn ns`j
edrupnhnk h Y:7, ajanpnt t:7
6) Qv uktuh adrnont hmksm`jansj T 5 :7% nan`nc
7,313, enhn Fv ?
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n) hmdl. Hmksm`jansj abk edtmad hdfmfmhnk @mb-
wnhtu (Qny`mr),
C rntn-rntn 5 µ (>,:979+>,3>96) 5 >,3<<6 fe
Wnan uoj hmksm`jansj pmsjsj arnjknsd ntns inwnc
(amid`), enhn?
Ct 5 µ (C rntn-rntn) 5 µ x >,3<<6 5 7,:66> fe
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i) Hmdl. Hmksm`jansj abk edtmad nhnr wnhtu
(fnsnbrnkad),
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Fmktmc Vmn` 9
@npjsnk `depukb cmembdk tdin` >7 e pnan tdkbnc-tdkbnc`npjsnk pnsjr idrhdrjhj`. Fv 5 2,:: x >7[-1 fe9/adt
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Cjtukb adrnont hmksm`jansj tnknc `depukb
snnt 2 tncuk sdtd`nc idink idhdron pdkuc
• Cjtukbnk adrnont hmksm`jansj T
• Adrnont hmksm`jansj pnan hdan`nenk ynkb
ajtjkonu ?
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Ojhn tjeiuknk abk tjkbbj 4e ajcnepnrhnk pnan nrdn
snkbnt `uns aj ntns pdreuhnnk pnsjr, tdktuhnk hd`dijcnk
tdhnknk njr pmrj ynkb tdrsjsn aj `npjsnk `depukb.• Qneincnk tdbnkbnk vdrtjhn` idink tjeiuknk ?
• An`ne wnhtu onkbhn pdkadh ntnu t 5 7, edkbnkbbnp
pdeidinknk > ajedksj, enhn
• Adrnont hmksm`jansj ajkyntnhnk m`dc ?
ntnu
• Adkbnk ?