Lanto Miriatin Amali
- Ekonomi
This study aims to: (a ). Analyse financial performance of Gorontalo regional water supply company (PDAM) based on the decree of Mininter of Home Affairs No. 47 of 1999 of the assessment guidelines for financial performance of PDAM and to study the performance of the company on the basis of financial rations. The analysis method employed is quantitativedescriptive one which is in the from of financial report of Gorontalo PDAM during 2003 and 2007, a balance sheet, profit and loss report, cash flow and other data relevant to the analysis. The financial performance analysis of the company indicates unfavourable and inauspicious conditions. This can be seen in the ten financial ratio analyses based on the decree of the minister ot home affairs, five of which signify a category of insufficient. Those are profit ratio to productive assets with a work value of 17,25, sale with a value of 16,5, the ratio of operational profit with a performance value of 18,75, sale with a value of 16,5, the ratio of operational profit before loss cost to the main instalment, due interest and the billing period with a performance value of 18,75, the ratio of productive assets to water debit has a performance value of 18. And the other five financial performance rations signify bad category. The current assets ratio to current debt, the ratio of long-term debt to equity, the ratio of operational cost to revenue and the effectiveness of billings have a performance value of 3,75. The assets total ratio to total debt indicates a performance value of 6. The performance analysis based on financial rations is more aoptimal becaused it can be seen from the average value from year to year indicating an increase as reflected in the current ratio, quick ratio, inventory turnover, receivable turnover in days, full scale assets turnover and ROE. KEYWORDS: ANALYSIS, FINANCIAL, PERFORMANCE PDAM
Jurnal Pelangi Ilmu VOL 05, NO 01, 2012
Tipe Material
Lanto Miriatin Amali
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