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DC Field | Value | Language |
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dc.contributor.advisor | Abidin, Zainal | - |
dc.contributor.advisor | Rosmaini | - |
dc.contributor.author | Lubis, Azizah Putri | - |
dc.date.accessioned | 2023-06-23T10:08:27Z | - |
dc.date.available | 2023-06-23T10:08:27Z | - |
dc.date.issued | 2002 | - |
dc.identifier.uri | https://repositori.uma.ac.id/handle/123456789/20100 | - |
dc.description | 68 Halaman | en_US |
dc.description.abstract | Perusahaan daerah air minum Tirta Sari Binjai merupakan sebuah perusahaan daerah yang bergerak di bidang jasa air minum ( Publik utility). Dari penelitian pendahuluan yang penulis laksanakan pada perusahaan ini ditemukan masalah sebagai berikut : " Apakah sumber dan pewnggunaan dana yang dijalankan perusahaan telah dimanfaatkan secara efisien sehingga operational perusahaan dapat berjalan la near". Adapaun tujuan penelitian ini umtuk mengetahui sejauh mana laporan sumber dan penggunaan dana pada PDAM Tirtasari Binjai yang telah ditampilkan sebagai suatu laporan yang wajar dan jelas Metode penelitian yang digunakan adalah penelitian perpustakaan dan penelitian lapangan. Metode ana!isis yang digunakan yaitu metode deskriptif dan metode konparatif. PDAM Tirtasari Binjai didirkan untuk turut serta melaksanakan pembangunan ekonomi nasional dalam rangka meningkatkan kesejahtraan dan kesehatan dan memenuhi kebutuhan rakyat serta ketenangan bekerja dalam perusahaan. Struktur organisasi yang dipakai berbentuk fungsional. Persahaan Daerah Air Minurn Tirtasari Binjai dalam memberikan informasi mengenai keadaan perusahaan rnenyajikan laporannya dalam laporan neraca dan laporan laba rugi. Sumber -sumber dana perusahaan daerah Air Minum Tirtasari Binjai adalah dari laba operasi Perusahaan, hutang-hutang biaya perusahaan dan dari modal atau subsidi. Sedangkan penggunaan dana Perusahaan Daerah Air Minum Tirtasari Binjai adalah untuk biaya pernbayaran operasi perusahaan meliputi gaji, pembelian bahan-bahan materil , Supplies kantor dan lain-•lain, adanya pembelian atau penambahan aktiva tetap, adanya pembentukan dana atau pemisahan aktiva lancar serta kerugian-kerugian yang diderita oleh perusahaan. Dari laporan modal kerja 31 Desember 1998 terl ihat adanya penurunan modal kerja, ini terjadi akibat adanya rugi bersih seperti yang terl ihat pada lapornn laba rugi . Saran penulis dari penelitian ini : 1. Kemampuan PDAM Tirtasari Binjai untuk mengadakan pengawasanpengawasan keuangan juga rnernperkecil adanya danc:1-dana yang tidak perlu, sehingga laba usaha nantinya dapat bertambah, dalam hal ini PDAIVI Tirta sari Binjai kurang berhasil dalam menekan biaya serendah rnungkin, untuk itu perlu sumber dana yang baru untuk menutupi kekurangan dana terserbut. 2. Pihak Pimpinan PDAM Tirtasari Binjai tentunya dapat mengadakan kebijaksanaannya untuk meningkatkan sumber dana Perusahaan agar kestabilan antara sumber dan penggunaan dana ada, juga aktivitas PDAM Tirtasari Binjai yang ada selama ini hendaknya dapat ditingkatkan. Regional drinking water company Tirta Sari Binjai is a regional company engaged in the field of drinking water services (Public utility). From the preliminary research that the authors carried out at this company found the following problems: "What are the sources and uses the funds run by the company have been utilized efficiently so that the company's operations can run la near". The purpose of this research is to find out the extent of the report sources and use of funds at PDAM Tirtasari Binjai which has presented as a fair report and clear research methods used is library research and field research. The analytical method used is the descriptive method and the method comparative. PDAM Tirtasari Binjai was established to participate in implementing it national economic development in order to increase welfare and health and meet the needs of the people as well as peace of mind at work within the company. The organizational structure used is functional. company Regional Water Minurn Tirtasari Binjai in providing information regarding The state of the company presents its report in the balance sheet and report income statement. Sources of funds for regional drinking water companies Tirtasari Binjai is from the Company's operating profit, expense payables companies and from capital or subsidies. While the use of funds Regional Drinking Water Company Tirtasari Binjai is for a fee Company operating payments include salaries, purchase of materials material, office supplies and others, purchases or additions fixed assets, the formation of funds or the separation of current assets as well losses suffered by the company. From the working capital report December 31, 1998 it is evident decrease in working capital, this occurs due to a net loss as shown on the income statement. Author's suggestion from this study: 1. The ability of PDAM Tirtasari Binjai to conduct surveillance finance also minimizes the existence of danc:1-funds that do not necessary, so that operating profits can later increase, in this case PDAIVI Tirta Sari Binjai has been less successful in keeping costs as low as possible Maybe, for that we need a new source of funds to cover the lack of funds. 2. The leadership of PDAM Tirtasari Binjai can of course hold it its discretion to increase the Company's funding sources so that there is stability between sources and uses of funds, as well as activities PDAM Tirtasari Binjai that has existed so far should be improved. | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;978300254 | - |
dc.subject | analisis sumber | en_US |
dc.subject | penggunaan dana | en_US |
dc.subject | source analysis | en_US |
dc.subject | use of funds | en_US |
dc.title | Analisis Sumber dan Penggunaan Dana pada Perusahaan Daerah Air Minum Tirta Sari Binjai | en_US |
dc.title.alternative | Analysis of Sources and Use of Funds at the Regional Drinking Water Company Tirta Sari Binjai | en_US |
dc.type | Skripsi Sarjana | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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978300254 - Azizah Putri Lubis - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 4.07 MB | Adobe PDF | View/Open |
978300254 - Azizah Putri Lubis - Chapter IV.pdf Restricted Access | Chapter IV | 385.92 kB | Adobe PDF | View/Open Request a copy |
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