Mengukur kinerja keuangan PDAM Tirtamarta Kota Yogyakarta 1997-2001 :: Berdasarkan Kepmendagri No.47 Th 1999 dan Kepmen PBUMN No: Kep-215/M-PBUMN/1999

PUTRI, Arie Rachma, Prof.Dr. Sukanto Reksohadiprodjo, M.Com

2002 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan mengukur kinerja keuangan PDAM Tirtamarta Kota Yogyakarta selama periode 1997-2001, berdasarkan Surat Keputusan Menteri Dalam Negeri No. 47 Tahun 1999 dan Keputusan Menteri PBUMN No: KEP-215/M-PBUMN/1999. Dalam pengukuran kinerja keuangan PDAM ini dapat mengetahui sehat tidaknya perusahaan tersebut selama periode 1997-2001. Data yang digunakan dalam penelitian adalah data sekurider yaitu laporan keuangan PDAM Tirtamarta Kota Yogyakarta 1997-2001 berupa neraca dan laporan rugi/laba dan studi kepustakaan. Alat analisis yang digunakan dalam penelitian adalah rasio-rasio keuangan berdasarkan Surat Keputusan Menteri Dalam Negeri No. 47 Tahun 1999 dan Keputusan Menteri PBUMN No: KEP-215/M-PBUMN/1999. Hasil penelitian ini menyimpulkan bahwa kinerja keuangan PDAM Tirtamarta Kota Yogyakarta periode selama 5 tahun berdasarkan Keputusan Menteri Dalam Negeri No. 47 Tahun 1999 berfluktuasi, tetapi 2 tahun terakhir yaitu tahun 2000 dan 2001 nilai kinerjanya masing-masing sebesar 31,5 dan 27,75, perusahaan dalam keadaan baik. Hasil yang diperoleh selama tahun 1997-2001 berdasarkan Keputusan Menteri PBUMN No: KEP-215/M-PBUMN/1999, nilai kinerja keuangan juga berfluktuasi, tetapi selama 5 tahun perusahaan termasuk dalam kategori sehat.

ABSTRACT The objective of this research was to measures financial performance of Municipal Waterworks Tirtamarta of Yogyakarta City during 1997-2001 period of time, based on the Decree of Secretary of the Interior of Number 47 of 1999 and Minister Decree of state-owned corporation of Number: KEP-215/M- PBUMN/1999. Measuring financial performance of Municipal Waterworks was to know the condition of company during 1997-2001 period. Data used in this research was secondary data, this is, financial statement of Municipal Waterworks Tirtamarta of Yogyakarta City during 1997-2001 in the form of balance and profit and loss statement and literature study. The instrument of data analysis used in this research was financial ratios based on the Decree of Secretary of the Interior of Number 47 of 1999 and Minister Decree of state-owned corporation of Number: KEP-215/M-PBUMN/1999. The result of this research concluded that the financial performance of Municipal Waterworks Tirtamarta of Yogyakarta City during in the period of time of 5 year based on the Decree of Secretary of the Interior of Number 47 of 1999 underwent fluctuation, but in the last two years, that is in 2000 and 2001, the rate of the performance aech of them was 31,5 and 27,75, meaning that the company was in a good condition. The result of the research on financial performance based on the Minister Decree of state-owned corporation of Number: KEP-215/M- PBUMN/1999 during 1997-2001 was also fluctuation, during 5 years the company was included in the health category.

Kata Kunci : Kinerja Keuangan Perusahaan Daerah,PDAM, Municipal Waterworks Tirtamarta, Municipal Waterworks