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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Literasiologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan JEKPEND Jurnal Ekonomi dan Pendidikan Paulus Journal of Accounting (PJA) Perspektif Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Kontigensi: Jurnal Ilmiah Manajemen Jurnal Pajak dan Bisnis (Journal of Tax and Business) Indonesian Collaboration Journal of Community Services (ICJCS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Jurnal Manajemen Widya Amerta Safari : Jurnal Pengabdian Masyarakat Indonesia Innovative: Journal Of Social Science Research Jurnal Inovasi Pengabdian Masyarakat Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Influence: International Journal of Science Review Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Journal Economic Excellence Ibnu Sina Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Nusantara Mengabdi kepada Negeri Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Randi Tangdialla
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : perspektif akuntansi

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Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar Randi Tangdialla; Luther P. Tangdialla; Dwi Natalia; Ade Lisa Matasik
Perspektif Akuntansi Vol 3 No 3 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.592 KB) | DOI: 10.24246/persi.v3i3.p197-215

Abstract

This study aims to measure and analyze the financial performance of the Municipal Waterworks of Makassar City based on regulation Minister of Home Affairs Indonesia Number 47 of 1999. The data of this study uses secondary data, namely the financial statements from the Municipal Waterworks of the Makassar City in 2015-2017. The method used in this research is quantitative descriptive method. The results show that the measurement of the financial performance of the Municipal Waterworks of Makassar City based on 10 indicators set by the regulation Minister of Home Affairs Indonesia Number 47 of 1999 in 2015 has a financial aspect performance value of 66.67 in the category of "Good", in 2016 it has a performance value of 83 financial aspects 31 in the "Very Good" category and in 2017 it had a performance value of 81.67 in the financial aspect in the "Very Good" category. Therefore, it can show the average value of the performance of the financial aspects of PDAM Makassar City shows a “Very Good” performance with an average value of 77.22.
Co-Authors Ade Lisa Matasik Agustinus Mantong Althon K. Pongtuluran Arif Ballang Biringkanae, Astriwati Chrismesi Pagiu Datu, Riva Dian Intan Tangkeallo Dina Ramba' Dwi Natalia Elisabet Pali Grace Sriati Mengga Helba Rundupadang Iindarda Sangkung Panggalo Jens Batara Marewa Junita Bungin Linggi, Hermin Yanti Toding Lisa Kurniasari Wibisono Luther P. Tangdialla Luther P. Tangdialla Manglo, Roni Milky Teresia Pakanna Milky Teresia Pakanna Mince Batara Nova Ria Sar Novita Raba’ Olivia Devi Yulian Pompeng Otto, Otto Pagirik, Eldris Pasoloran, Octavianus Pelu, Jeri Piter, Saltika Rahma Gusmawati Tammu Rati Pundissing Risaldy Adikaputra Jacob Riska Yanti Romoldus W. Samiu Srisetyawanie Bandaso Stefani Marina Palimbong Tiku, Ovita To’alla’, Verti Westerini Lusdani Yohanis Lotong Ta'dung