Analisis Kinerja Keuangan pada Perusahaan Umum Daerah Air Minum (PDAM) Tirta Sembada Periode 2019-2021

Fitriani, Kurnia Nur, Briyan Efflin Syahputra, S.E., M.Ak. (2024) Analisis Kinerja Keuangan pada Perusahaan Umum Daerah Air Minum (PDAM) Tirta Sembada Periode 2019-2021. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This report discusses the analysis of financial performance at the Regional Public Drinking Water Company (PDAM Tirta Sembada). This report aims to determine the financial performance of PDAM Tirta Sembada in 2019 to 2021, based on the assessment according to the Decree of the Minister of Home Affairs (Kepmendagri) Number 47 of 1999. The assessment of PDAM Tirta Sembada's financial performance is measured by ten ratios, including the ratio of profit to productive assets, the ratio of profit to sales, the ratio of current assets to current liabilities, the ratio of long-term debt to equity, the ratio of total assets to total debt, the ratio of operating costs to operating income, the ratio of operating profit before depreciation costs to principal and interest installments due, the ratio of productive assets to water sales, the ratio of receivables collection period, and the ratio of collection effectiveness. The results of the data analysis show that PDAM Tirta Sembada in 2019 was categorized as "good" with a score of 61.67, in 2020 it was categorized as "good" with a score of 63.33, while in 2021 it was categorized as "sufficient" with a score of 60.00.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Financial Performance, PDAM Tirta Sembada, Ratio Analysis, Kepmendagri Number 47 of 1999
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 10 Aug 2024 04:49
Last Modified: 10 Aug 2024 04:49
URI: http://eprints.uty.ac.id/id/eprint/15996

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