First, read the English article below.

This is the asset utilization rate - the number of sales you make each year as a percentage of your total assets. Example: Total assets at year end - $100,000. Total sales throughout year - $25,000. Your asset utilization rate is $25,000/$100,000, or 25%, which means every year you produce about 25% of your assets in sales. This is the company's profitability rate, or the percentage of total sales that the business keeps at the end of the year after paying all of its expenses. (Net income is sales minus expenses.) Example: Net Income - $5,000. Your profitability rate is $5,000/$25,000, or 20%, which means every year you keep about 20% of what you earn, and the rest pays for the cost of business. This is the company's financial utilization rate.  Calculate total equity by subtracting total debt from total assets. Example: Total Debt: 50,000. Total Equity: 50,000. Financial utilization is 100%. Take the three percentages you just calculated and multiply them together. This is the business’ return on equity (ROE). The ROE is the amount of the company’s profits that it keeps for itself, and can use to generate future profits. Example: multiply the three rates together - 25% x 20% x 100% - to calculate the ROE of 5%. This is the dividend rate, which is the percentage of your earnings you give back to shareholders. (If you own a small business, anything you take out for yourself at year end, in addition to your salary, is a dividend.) Example: Net Income: $5,000. Dividends: $500. $500/$5,000 = 10% dividend rate. This is the business' retention ratio, or the percentage of net income the business keeps for itself after it pays dividends.  Example: 100% - 10% = 90% business retention rate. The business retention ratio is important because it factors into the sustainable growth rate any amount you will be paying in dividends, and assumes that you will continue to pay dividends at that rate in the future. This is the sustainable growth rate. This figure represents the return on your business investment you can achieve... 

Now, please write a short abstract for it in Indonesian. Abstract:
Bagilah penjualan dengan total aset. Bagilah pendapatan bersih dengan total penjualan. Bagilah total utang dengan total ekuitas. Kalikan tingkat utilisasi aset, profitabilitas, dan utilisasi finansial. Bagilah pendapatan bersih dengan total dividen. Kurangi rasio dividen dari 100%. Kalikan rasio retensi perusahaan dan ROE.