HIDAYAT, IHSAN NUR (2011) ANALISIS LAPORAN KEUANGAN PADA PDAM KABUPATEN SRAGEN TAHUN ANGGARAN 2008-2010 (Analisis Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Utang Terhadap Ekuitas). Other thesis, Universitas Sebelas Maret.
|PDF - Published Version |
The purpose of this study was to analyze the financial statements of PDAM Sragen 2008-2010. The steps of research carried out by analyzing financial statements based on the ratio according to the theory books. The results of this study is the discovery of some of the advantages and disadvantages of the financial condition of the PDAM Sragen. Among other advantages possessed by the current ratio, cash ratio, quick ratio, working capital assets ratio, solvency ratio, and debt to equity ratio indicates good liquidity ratios shown in the year 2008-2010 in the safe range. Based on the analysis of losses that include debt to equity ratio shows the financial performance of PDAM Sragen less well in 2010 viewed from a larger amount of debt compared to equity ratio of 1.09. Conclusions from research on the financial condition of PDAM Kabupaten Sragen is good, but there are still weaknesses that the amount owed is greater than the amount of equity that resulted in Sragen taps the ability to pay debt with debt to capital ratio is not a good approach. Based on the results of weaknesses discovered, we gives some suggestions on taps Sragen must increase the assets in a way to keep each post on the balance sheet under normal circumstances, increase revenue primarily from customers, reducing the amount owed by optimizing current assets to pay debts, and create a boundary or The maximum standard amount of debt that is safe for PDAM Sragen.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas Ekonomi > D3 - Akuntansi
|Depositing User:||Dyah Pratiwi|
|Date Deposited:||19 Jul 2013 23:33|
|Last Modified:||19 Jul 2013 23:33|
Actions (login required)