ANALISIS KINERJA KEUANGAN PERHUTANI SEBELUM DAN SESUDAH ADANYA PERUBAHAN STATUS KEPEMILIKAN (studi kasus pada Perum Perhutani KPH Saradan, perubahan dari PT menjadi Perum)

ASMIARTI, URIK (2007) ANALISIS KINERJA KEUANGAN PERHUTANI SEBELUM DAN SESUDAH ADANYA PERUBAHAN STATUS KEPEMILIKAN (studi kasus pada Perum Perhutani KPH Saradan, perubahan dari PT menjadi Perum). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was conducted at KPH Perhutanioffice Saradan with the title: "Analysis of Financial Performance Perhutani Before and After The Change of Status of Ownership (Case Study In Perhutanioffice Saradan KPH, Changes from PT into Perum). In order to optimize its role as executor of public service and is able to maintain its credibility as an SOE, the KPH Perhutanioffice Saradan must continue to do coaching, maintenance, and supervision of the all fields. In relation to the above, the research was conducted to understand the financial performance Perhutani KPH Saradan before and after the change in ownership status from PT to Perum, viewed from SK SOE No. Kep - 100/MBU/2002. Soundness of SOEs, especially the financial factors can be detected by analyzing financial statements using ratio analysis based on a predetermined SK consisting of eight ratios. Eight ratio consist of ROE, ROI, Cash Ratio, Current Ratio, Inventory Turnover, Total Asset Turnover, and the ratio of TMS on TA. Based on the analysis conducted by Time Series, the ratio fluctuated both before and after the change in ownership status. Of the five periods of the year 2000-2004 can be concluded that the ratio before the change of ownership status is healthy except for years 2000-2002 predicated predicated ROE ratio is not healthy. After a change of ownership status in 2003, there were five healthy predicated ratio is the ratio of ROE, ROI, Collection Periods, Inventory Turnover, and total asset turnover, and three are predicated not healthy ratio of Cash Ratio, Current Ratio, and the ratio of TMS to TA. In 2004 there were four healthy ratio is predicated Cash Ratio, Current Ratio, Ratio Collection Periods, and TMS on TA, and four are predicated not healthy ratio is the ratio of ROE, ROI, inventory turnover, and the velocity of Total Assets. Based on the analysis conducted in cross section that is based on the standard level of health state that prior to any change in ownership status in 2000 is predicated healthy "AA" category with a total score of 63.25. Year 2001 predicated healthy "AA" category with a total score of 58. In 2002 healthy predicated category of "AAA". Meanwhile, after a change of ownership status in 2003 and in 2004 have the same predicate that is healthy category of "AAA" with a total score respectively 67 and for 2003 and 67.5 for 2004. Based on the above conclusion, it can be stated that with the change in ownership status of the financial performance Perhutanioffice KPH Saradan healthy increase predicate of category "AA" to be healthy category of "AAA".

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Management
Depositing User: Zainul Afandi
Date Deposited: 03 May 2012 02:53
Last Modified: 03 May 2012 02:53
URI: http://eprints.umm.ac.id/id/eprint/3940

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