ANALISA LAPORAN KEUANGAN UNTUK MENILAI KINERJA PADA PT. PLN (Persero) DISTRIBUSI JAWA TIMUR APJ GRESIK

Weni Nasihatin

Abstract


This research is represent of the research having of descriptive character at PT. PLN (Persero) Distribution of East Java of APJ Gresik with the title “ Financial Statement Analysis to Asess Performance at PT. PLN (Persero) Distribution of East Java of APJ Gresik’’.
Research target is to know the performance of finance PT. PLN (Persero) of Distribution of East Java of APJ Gresik from 1998-2002.
Data of analysis used in this research is quantitatively, this is: Counting of Monetary Ratio, counting value weight of BUMN, and comppare the calculationvalue by Monetary Minster Decision No.826 / KMK / 013 / 1992.
Pursuant to analysis phase which have been conducted to performance of finance PT. PLN (Persero) of Distribution of East Java of APJ Gresik from 1998-2002 year, hence performace of finance PT. PLN (Persero) of Distribution of East Java of APJ Gresik by using Rentabilty ratio at 1998-2001experiencing of increase and in the 2002 hapenned by the degradation, this matter because of profit which do not proportional from previuos year. Liqidities ratio, that value of highest liquidities value company in the 1998-2002 that is equal to 210%, this mtter because of ablity asset in fulfill the high oblgation enough and healthy finance ratio enough and capital side shown by circulating assets. At solvency ratio, assets to flaten to own the same value satrt 1998-2002, that is equal to 140%, this relative either due solvability storey owned to reside in above standart rule of equal to 200%. Profit margin and ratio for operate, where profit margin in the 1998-2001 experiencing of increase, while in the 2002 experiencing of degradation, this matter becase of existence of expenditure / expense which progressivelly mount. And ratio for operate in the 1998-1999 having the degradation,while in the 2000-2002 experiencing of increase, this matter because of expense amount progressively mount followed at the height of earnings amount.
Assement of performance finance BUMN (Standart Minister for Finance), condition of finance PT. PLN (Persero) of Distribution of East Java of APJ Gresik with the calculation of assessment criterion of passing especial idicator (rentabilty, liquidities, solvability) and additional indicator (profit margin and ratio for operate) with the weight which have been specified by 1998-2001 in indisposed category because its value and 110, and in the 2002 performance of finance PT. PLN (Persero) of Distribution of East Java of APJ Gresik in healthy category ance because its value is more less110.
Pursuant to conclution is above, writer can give the suggestion that is company shall able to maintain the achivement have been reached so that condition of finance performance progressively mount a period to coming.

 

Keyword : laporan keuangan; kinerja

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-weninasiha-1246-pendahul-n.pdf


Keywords


laporan keuangan; kinerja