PENILAIAN KINERJA KEUANGAN PDAM DAERAH TINGKAT II KABUPATEN BOGOR

Abstract

To assess the financial performance of PDAM Dati II Kab. Bogor used Guidelines forAssessment and Monitoring of Financial Performance of Regional Water Supply Companiesbased on the Decree of the Minister of Home Affairs No. 690,900-327 dated May 10, 2005 bycomparing a group of financial ratios as stated by James C. Van Home (1997: 155). Based onthese guidelines the assessment The financial performance and productivity of the Bogor PDAMis carried out through regular financial performance monitoring, and is grouped in: DebtStructure: is a description of the PDAM's financial condition that can determine the ability torepay loans by taking into account the Debt to Equity Ratio, Debt Coverage Ratio and the portionof interest payments to operating income (interest share of operating income). Efficiency: is theability of PDAMs in managing and controlling all expenses and revenues that includeOperational Revenues of Water sold, Receivables / Claims Turnover, Distributed WaterOperational Expenditures, Working Ratio, Number of employees, leakage and Current Ratio.Benefits: is the ability of PDAMs to generate income from operations that can be used to coveroperational and maintenance costs, investment returns and management development thatincludes profits, sales and returns on assets.