ANALISIS PENDANAAN PT TELEKOMUNIKASI INDONESIA

NURHIDAYATI,

2014 | Tesis | S2 Accounting

Fund is defined as an effort doing by a company on costing the assets by using capital sources of the company. The activities of company fund are connected with the effort for getting fund that is done by using the internal fund, the external fund and also by combining the two funds.

The objectives of this article are for analysing and giving suggestions connecting with the fund practicing at PT Telekomunikasi Indonesia by trying to compare between the literature and fund process doing by Telecommunication companies in other countries and its by TELKOM. Beside analysing the fund, it is also analysed whether by doing the alternative fund, TELKOM can increase the company value.

In choosing fund sources, TELKOM searches the alternative that gives the smallest risk for company. The Internal fund process doing by the company is using retained earning and depreciation. Whereas the external fund by long term debt, publishing obligations and by doing all kinds of cooperations with investors.

Have been concluded in this article that internal fund not yet according to as an optimal effort to increase Telecommunication Investations at PT TELKOM without using a long term debt. Because of using a long term debt, the cost is lower but also can increase the company value. This Article also offers some alternatives to push the fund activities.

Kata Kunci : pendanaan, kinerja, telkom