ANALISIS KINERJA KEUANGAN PDAM TIRTA MON PASE ACEH UTARA
Abstrak: The purpose of this
paper is to analyze the financial performance of PDAM Tirta Mon Pase North
Aceh. The data used are the financial statements PDAM Tirta Mon Pase during 2008-2010.
The analytical method used is to use the approach of financial ratios, such as:
Current Assets to Current Debt, Long-Term Debt to Equity, Total Assets to Total
Debt, Assets of the Water Sales, Operating Income before depreciation costs of
the installments of principal and interest due, operating costs to operating
revenue, receivables Billing period, return on Assets, Return on Sales and
Billing Effectiveness. The results of financial analysis of financial ratios
are analyzed by the approach of Financial Performance Assessment Guidelines for
Regional Water Company issued by the Minister of Home Affairs No. 47 of 1999.
Research results indicate that the financial performance of PDAM Tirta 2008 Mon
Pase North Aceh reflects the company’s financial performance in fairly good
condition. While the 2009 and 2010 financial performance of PDAM Tirta Mon Pase
North Aceh reflects the company’s financial performance in unfavorable
condition.
Penulis: NAZ’AINA
Kode Jurnal: jpakuntansidd120326
