ANALISIS KINERJA KEUANGAN PADA BADAN PENGELOLA AIR MINUM (BPAM)

Abstract

Penelitian ini bertujuan untuk menganalisis secara empiris (1) kinerja keuangan berdasarkan rasio efektivitas dan efisiensi, (2) kinerja berdasarkan rasio pertumbuhan (growth ratio) pada Badan Pengelola Air Minum (BPAM) Tirta Bhuana Desa Sambangan Tahun Anggaran 2011-2014. Desain penelitian yang digunakan dalam penelitian ini adalah analisis deskritif. Subjek dalam penelitian ini adalah Badan Pengelola Air Minum (BPAM) Tirta Bhuana Desa Sambangan, dan objeknya adalah kinerja berdasakan rasio efektivitas dan efisiensi, dan kinerja berdasarkan rasio pertumbuhan. Sampel dalam penelitian ini berjumlah 4 tahun anggaran. Metode pengumpulan data dalam penelitian ini adalah studi pustaka, dan pencatatan dokumen. Data dianalisis menggunakan rasio efektifitas dan efisiensi, dan rasio pertumbuhan. Hasil penelitian menunjukkan kinerja Badan Pengelola Air Minum (BPAM) Tirta Bhuana Desa Sambangan tahun anggaran 2011-2014 berdasarkan rasio efektivitas termasuk kriteria efektif, sedangkan kinerja berdasarkan rasio efisiensi termasuk kriteria sangat efisien, dan kinerja berdasarkan rasio pertumbuhan mengalami penurunan atau cenderung negatif.
Kata Kunci : rasio efektivitas dan efisiensi, dan rasio pertumbuhan

This research had a purpose to analyze empirically (1) financial performance was based on effectiveness and efficiency ratio, (2) the performance was based on growth ratio in Badan Pengelola Air Minum (BPAM) Tirta Bhuana Sambangan Village period of budget years 2011 to 2014. Research design which used in this research was descriptive analysis. The subject in this research was Badan Pengelola Air Minum (BPAM) Tirta Bhuana Sambangan village, and the object was the performance based on the effectiveness and efficiency ratio, and the performance based on growth ratio. There were four samples in this research during four years of budget. The method for collecting data in this research was library research and documentation. The data were analyzed using effectiveness and efficiency ratio and growth ratio. The results of this research showed the performance of Badan Pengelola Air Minum (BPAM) Tirta Bhuana Sambangan Village period of budget years 2011 to 2014 based on effectiveness ratio includes effective criteria, while the performance based on efficiency ratio includes very efficient criteria, the performance based on growth ratio decreased or almost negative.
keyword : effectiveness and efficiency ratio, and growth ratio