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ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PT. PLN (PERSERO) DISTRIBUSI JAWA BARAT DAN BANTEN

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The purpose of this research is to know how ratio analysis is used by PT'PLN (persero) Distribuiton west Java and Banten. This research also done to know the hnancial pupose of PT.PLN (Persero) West Java and Barten, and to know how financial analysis used an as aid to appraise the financial performance of PT'PLN (Persero) Distribution West Java and Banten' This research used descriptive method, where in data were gathered interview, documentation and library research. Data used and were balance sheet and income stalement 2006 until 2008. Data collected were qualitatively' Financial statement analysis as an aid to appraise the financial performance of PT.PLN @ersero) Distribution west Java and Banten. The financial statement analysis from 2006 until 2008 showed in general the ratios as; Current Ratio' l,Og54, 1,2869, 1,5096 respectively' Quick Ratio, 1,0742, 1,0458, l'0799 respectively. Cash Ratio, 0,3843, 0,4218,0,4927 respectively' Activity Ratio is increasing and decreasing every year; Average Collection Period ' 5'6445' 6,0013, 2,g3g0 respectively. Fixed Asset Tum Over , 2,5777, 2,5957 ' 2'6769 respectively, Total Asset Tum Over ,2,3447,2,3071,2, 4742 respectvely' Leverage Ratio is increasing and decreasing every year; Debt Ratio, 0'0242' 0,1672, 0,2027 respectively. Debt to Equity Ratio, 3,3484, 0,4070, 0'1536 respectively. Profitability Ratio is almost increasing every year; Profit Margin Ratio, 0,0055, O,28, 0,28 respectively- Retum on Asset, 0,0128' 0'6130' 0,6927respectively. Retum on Equity, 0,28, 1,5727,0,5251 respectively Financial performance according to comparative analysis from 2006 until 2008 using horimntal analysis for balance sheet and income statement showed that ,mount of total asset and equity has been increasing every yeaL fot 2oo7 is increased 8,31% and for 2008 is increased 0,10%. Sales is increased every year for 2087 6,57Yo and for 2008 7,35%u. From vertical analysis in balance sbeet showed that the highest percentage is from fixed asset bruto 122,53yo' l22yo' g2A3 % respectively. For income statement the highest percentage of sales 7 O,?7%, 69,900/.{. 5Q65% resPectivelY' c l1l a Financial statement analysis as an aid to appraise the financial performance of pT.pLN (Persero) Distribution west Java and Banten showed that Activity Ratio is good enough every year. Leverage Rario showed that company ability to Paid liabilities is decreased every year. Profitability Ratio showed that company ability to eam profit is increased every year.