Analisis Laporan Keuangan pada Perumda Air Minum Tirta Prabawa Mukti Kabupaten Pangandaran Tahun 2020-2021

Dewi, Syifa Nindyawati, Drs. Sugeng, Ak., M.Si. (2022) Analisis Laporan Keuangan pada Perumda Air Minum Tirta Prabawa Mukti Kabupaten Pangandaran Tahun 2020-2021. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

The preparation of this final report aims to determine the financial performance of the Tirta Prabawa Mukti Regional Public Water Company in Pangandaran Regency in 2020-2021 using the common size analysis method and financial ratio analysis based on Kepmdagri Number 47 of 1999. The object used in compiling this final project is a report financial statements in the form of balance sheets and profit and loss statements for the Regional Public Water Company of Tirta Prabawa Mukti, Pangandaran Regency for 2020-2021. The data analysis method used is a quantitative descriptive technique. The preparation of the final project report is done by calculating the ratios using certain formulas. The results of the analysis of this final report illustrates that the Regional Public Water Company of Tirta Prabawa Mukti for two years based on a common size analysis shows that its financial performance has decreased. This can be seen from the increase in operating losses in 2020-2021, which was caused by an increase in operating expenses, so the company was unable to make efficient use of costs in business operational activities. The financial aspect performance value in 2020 is 50 in the "enough" category and in 2021 it is 40 in the "less" category. The decline in the company's financial performance was accompanied by an increase in operating losses in 2020-2021.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Common Size, Financial Ratio, Financial Aspect Performance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 14 Oct 2022 08:38
Last Modified: 14 Oct 2022 08:38
URI: http://eprints.uty.ac.id/id/eprint/10792

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