ANALISIS SELISIH SEBAGAI ALAT UNTUK MENILAI KINERJA MANAJER PUSAT LABA PADA DIVISI JASA ASA-I PENGELOLAAN SUNGAI BRANTAS PERUSAHAAN UMUM JASA TIRTA

ANITA YANANINGRUM

Abstract


This reaserch is a study case at Divisi Jasa ASA-I Pengelolaan Sungai Brantas Perum Jasa Tirta with a tittle ?Difference Analysis as a Tools to Evaluate Main Provit Manager Performance at Divisi Jasa ASA-I Pengelolaan Sungai Brantas Perum Jasa Tirta?. The problem had to finish is, how is performance of main provit manager if to evaluated with analysis difference at Divisi Jasa ASA-I Pengelolaan Sungai Brantas Perum Jasa Tirta ?
This reaserch purpose to knows defference analysis application as a tools to evaluate main provit manager performance at Divisi Jasa ASA-I Pengelolaan Sungai Brantas Perum Jasa Tirta.
In this reaserch the writer trying to knows, do the the main provit manager is good ? so that may to increase businees provit.
The analysis tools for accounts bruto provit difference is : Total Bruto Provit Difference in Unit (TSLBU) = VPS x (LBUS ? LBUA). and to account the Provit Difference =Provit Realisation ? Provit Estimation.
The total account result bruto provit difference in unit at water labour years 2001 is Rp.35.190.562,11 and at toursm labour is Rp. 27.420.440,32. For years 2002 at water labour is Rp.815.382.505,4. and at toursm labour Rp.16.930.623,9.. Where as accounting for Provit Difference years 2001 is Rp.578.598.500 and for years 2002 is Rp.628.165.000.
Based on the result, the writer implication that Divisi Jasa ASA-I Pengelolaan Sungai Brantas Perum Jasa Tirta have to give more attention for water source protection as a income and consistent to defend the main provit performance, particularly for produce provit value continuous.

 

Keyword : KINERJA MANAJER PUSAT LABA

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-anitayanan-1328-Pendahul-n.pdf


Keywords


KINERJA MANAJER PUSAT LABA