Novitasari, Femy, Anisa Rachmawati, S.E., M.Acc. (2021) Analisis Rasio pada Laporan Keuangan Perusahaan Umum Daerah Air Minum (PDAM) Tirta Binangun Kabupaten Kulon Progo Periode 2018-2020. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to determine the level of liquidity ratio, solvency and profitability of PDAM Tirta Binangun, Kulon Progo Regency in the period 2018, 2019 and 2020. The level of liquidity ratio is calculated based on the Current Ratio and Quick Ratio. The solvency ratio is calculated based on the Debt to Equity Ratio and the Debt to Total Assets Ratio. Profitability ratio is calculated based on Return on Equity. This study also aims to provide an assessment of the financial condition and performance of PDAM Tirta Binangun, Kulon Progo Regency. The data collection method used is the documentation method. The object used to calculate the ratio is a financial report in the form of a balance sheet and profit and loss report for PDAM Tirta Binangun, Kulon Progo Regency for the period 2018, 2019 and 2020. The data analysis method used is a quantitative descriptive technique, namely an analysis that describes by calculating the ratios used. in the company's financial statements. The results showed that the level of the ratio for three years: (1) Liquidity Ratio obtained Current Ratio 371.38%, 485.70%, 425.40%, Quick Ratio of 274.97%, 332.67%, 310.72 %. (2) Solvency Ratio, the results obtained are Debt to Equity Ratio of 12.65%, 16.77%, 12.68%, Debt to Total Assets Ratio of 11.23%, 14.36% and 11.25%. (3) Profitability Ratios obtained by Return on Equity of 3.76%, 5.79%, 5.07%. (4) The financial condition and performance of PDAM Tirta Binangun, Kulon Progo Regency based on the calculation of ratio analysis is said to be quite good because it always earns a profit even though the profit earned does not always increase.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Financial Statements, Liquidity Ratios, Solvency Ratios, Profitability Ratios |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 13 Oct 2021 07:16 |
| Last Modified: | 13 Oct 2021 07:16 |
| URI: | http://eprints.uty.ac.id/id/eprint/8419 |
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