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Anilisis rasio keuangan untuk menilai kinerja Perusahaan Daerah Air Minum (studi kasus pada PDAM Kabupaten Kupang Nusa Tenggara Timur)

Jurnal Ekonomi, Volume X, Nomor 1, Januari 2006
Journal from JIPTUNMERPP / 2008-02-11 05:19:58
Oleh : Maria Bernadetha Ringa, Faculty_of_Economics_-_Merdeka_University_Malang (briatmanto@yahoo.com)
Dibuat : 2006-01-01, dengan 0 file

Keyword : financial performance, manpower effectiveness, financial ratio

The research discussed the analysis of Financial Ratio to Evaluate the performance of Municipal Waterworks (A Case Study on PDAM at Kupang regency, Nusa Tenggera Timur), in order to find out any significant difference among Liquidity Ratio (X1), Solvability (X2), Rentability (X3), Operational Ratio (X4), Profit Margin (X5), and Manpower Effectiveness (X6), with the averege ratio for 5 years. The proposed hypothesis is whether the Liquidity Ratio, Solvability, Rentability, Operational Ratio, and the Manpower Effectiveness have significant differences over the financial performance. Test of hypothesis using t-test proved that the ratio of Liquidity, Solvability, Rentability, Operational Ratio and the Manpower Effectiveness have significant differences in evaluating the financial performance of PDAM. Result of the research can be recommended to the Chief of PDAM to pay more attention on the liquidity condition of the company by utilizing the current assets such as cash, as well as account receivable so that activities of the company will be run well.

Deskripsi Alternatif :

The research discussed the analysis of Financial Ratio to Evaluate the performance of Municipal Waterworks (A Case Study on PDAM at Kupang regency, Nusa Tenggera Timur), in order to find out any significant difference among Liquidity Ratio (X1), Solvability (X2), Rentability (X3), Operational Ratio (X4), Profit Margin (X5), and Manpower Effectiveness (X6), with the averege ratio for 5 years. The proposed hypothesis is whether the Liquidity Ratio, Solvability, Rentability, Operational Ratio, and the Manpower Effectiveness have significant differences over the financial performance. Test of hypothesis using t-test proved that the ratio of Liquidity, Solvability, Rentability, Operational Ratio and the Manpower Effectiveness have significant differences in evaluating the financial performance of PDAM. Result of the research can be recommended to the Chief of PDAM to pay more attention on the liquidity condition of the company by utilizing the current assets such as cash, as well as account receivable so that activities of the company will be run well.

Copyrights : Copyright ? 2008 by Digital Library Universitas Merdeka Malang. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiFaculty_of_Economics_-_Merdeka_University_Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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