ANALISIS KINERJA KEUANGAN DI PERUMDA AIR MINUM TIRTA RAYA KABUPATEN KUBU RAYA, KALIMANTAN BARATTAHUN 2019-2023
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Abstract
The Regional Water Supply Company (Perusahaan Daerah Air Minum/PDAM) is a company engaged in the provision and distribution of drinking water. In 2019, through Kubu Raya Regency Regional Regulation No. 13 of 2019, PDAM Tirta Raya became a Regional Public Company (Perumda) named Tirta Raya Drinking Water. Financial performance refers to specific measures that assess an organization's or company's success in generating profits. According to the Indonesian Institute of Accountants (IAI) (2007), financial performance is defined as a company's ability to manage and control its resources. The financial reports for the last five years (2019–2023) have been fluctuating, prompting the author to analyze the financial performance. Therefore, the author conducted a study titled "Financial Performance Analysis at Perumda Air Minum Tirta Raya, Kubu Raya Regency, West Kalimantan 2019–2023." The financial performance was analyzed using profitability, liquidity, and solvency ratios based on financial statement data.
The results show that the highest Return on Equity (ROE) was in 2020 at 6.41%, the lowest Operating Ratio was in 2020 at 0.85, the highest Cash Ratio was in 2021 at 505%, the highest Collection Effectiveness was in 2022 at 98%, and the highest Solvency Ratio was in 2021 at 2437%.
From this analysis, it can be concluded that the financial performance is fairly good, as several ratios meet standard benchmarks, such as the cash ratio, collection effectiveness, and solvency ratio. However, ROE and the operating ratio still fall below the standard benchmarks.
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