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FATHI MANDASIANI RACHMANING BEKTI
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FINANCIAL PERFORMANCE ANALYSIS OF REGIONAL DRINKING WATER COMPANY IN PEMALANG (Case Study on PDAM Tirta Mulia in Pemalang Regency)
Abstrak (Bhs. Indonesia)
The aims of research are first to find out and to analyze the financial performance of PDAM Tirta Mulia in Pemalang Regency assessed based on Decree of Interior Minister No. 47 Year of 1999 and to find out and to analyze the financial performance of PDAM Tirta Mulia in Pemalang Regency measured through Du Pont system analysis. The research was conducted at the office of PDAM Tirta Mulia in Pemalang Regency. Type of the research is case study at PDAM Tirta Mulia in Pemalang Regency. To test hypotheses in this research, it used tabulation analysis based on Decree of Interior Minister No. 47 Year of 1999 and Du Pont system analysis. The result of tabulation analysis based on Decree of Interior Minister No. 47 Year of 1999, it has got the the average value greater than 27.00, therefore the first hypothesis is accepted. The results of tabulation analysis based on Du Pont system analysis showed that the value of Return On Investment (ROI) is greater than value of the industry average of 8.11, therefore the second hypothesis is accepted. Based on the result of data analysis, it can be concluded that the financial performance of PDAM Tirta Mulia in Pemalang Regency that is assessed based on Decree of Interior Minister No. 47 Year of 1999 is stated in the excellent category and the financial performance of PDAM Tirta Mulia in Pemalang Regency is measured through Du Pont system analysis is stated in the excellent condition.
Abtrak (Bhs. Inggris)
The aims of research are first to find out and to analyze the financial performance of PDAM Tirta Mulia in Pemalang Regency assessed based on Decree of Interior Minister No. 47 Year of 1999 and to find out and to analyze the financial performance of PDAM Tirta Mulia in Pemalang Regency measured through Du Pont system analysis. The research was conducted at the office of PDAM Tirta Mulia in Pemalang Regency. Type of the research is case study at PDAM Tirta Mulia in Pemalang Regency. To test hypotheses in this research, it used tabulation analysis based on Decree of Interior Minister No. 47 Year of 1999 and Du Pont system analysis. The result of tabulation analysis based on Decree of Interior Minister No. 47 Year of 1999, it has got the the average value greater than 27.00, therefore the first hypothesis is accepted. The results of tabulation analysis based on Du Pont system analysis showed that the value of Return On Investment (ROI) is greater than value of the industry average of 8.11, therefore the second hypothesis is accepted. Based on the result of data analysis, it can be concluded that the financial performance of PDAM Tirta Mulia in Pemalang Regency that is assessed based on Decree of Interior Minister No. 47 Year of 1999 is stated in the excellent category and the financial performance of PDAM Tirta Mulia in Pemalang Regency is measured through Du Pont system analysis is stated in the excellent condition.
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