ANALISIS LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA BUMN(Studi Kasus Pabrik Gula Lestari Kertosono)

SHOLIKHAH, SITI FITRI (2010) ANALISIS LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA BUMN(Studi Kasus Pabrik Gula Lestari Kertosono). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to analyze financial performance Kertosono Sustainable Sugar Factory from year 2006 - 2008 in terms of liquidity, solvency and Profitability. Types of data used are secondary data. Methods of data collection with interviews and documentation. Data analysis methods used to analyze liquidity, solvency analysis, analysis, profitability analysis and additional indicators according to the Decree of Finance Minister No.826/KMK.013/1992. Results from this study states that the level of overall company financial performance according to the Decree of Finance Minister No.826/KMK.013/1992 indicate that financial performance Kertosono Sustainable Sugar Mill from 2006 until the year 2008 has decreased continuously, at year 2006 with very healthy condition, the year 2007 with an unhealthy condition and the year 2008 with an unhealthy condition, which reflects the company's health conditions in poor condition. This is probably caused by some internal factor, which includes the settlement of the sale, the costs increased primarily non-operating costs, debt servicing capabilities must be enhanced and the purchase of fixed assets used by the company is more intended for operational activities. So for the next period the company must consider these factors in order to achieve its goals as expected. The conclusion from this research is Kertosono Sustainable Sugar Mill can improve business efficiency, by reducing expenditures that influence the company, such as ways to improve the infrastructure and facilities, or repair equipment that is damaged, so it can reduce the cost without having to buy a new one again. The company also began consider sortly nonoperating expenses.

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