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Abstract
PT. Pupuk Sriwijya Pemasaran Pusri Daerah (PPD) Bengkulu is one suboffice of PT. Pusri Palembang. It has contribution to local government of Bengkulu in the term of channeling and distribution fertilizer to farmer and plantation companies. As the biggest fertilizer marketing company PT. Pupuk Sriwijaya PPD Bengkulu uses operating funding. Each company has objective to maximize profit and minimize cost. The financial ratio minimize cost depicts the financial performace in exploiting its assets, in other words, shows the financial of company. Main aspect in the assessment of financial performance is represented by good balance attainment between debt and assets. The results show that the financial performace of PT. Pupuk Sriwijaya PPD Bengkulu for 10 year (1997-2006) period in term of liquidity ratio is likuid, , in term of solvability ratio, the ratio above standard or it is solvable, looking at activity ratio, the company experience to continunes improvement every year, Then rentability ratio show the trend improvement every year and it has the high mean improvement. Base on these findings financial performace of PT. Pupuk Sriwijaya PPD Bengkulu shows a healthiness.
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References
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References
Alwi, Syafaruddin. 1993. Alat-Alat Analisis Dalam Pembelanjaan. Andi Offset: Yogyakarta
Arafat, Yasir. 2004. Analisa Kinerja Keuangan Dalam Usaha Meningkatkan Laba CV.Mitra Usaha Palembang. Jurnal Media Wahana Ekonomika Volume 1 No.1 April 2004. Fakulutas Ekonomi Universitas PGRI: Pelembang.
Bps Online Informasi Harga Pupuk dan Pestisida. 2007. Perkembangan Harga Eceran Pupuk di Indonesia tahun 1988-2006. Asosiasi Produsen Pupuk Indonesia. http://www.appi.or.id. 20 Juni 2007
Horngren,C.T, dkk. 1999. Pengantar Akuntansi Keuangan. Jilid 2. Terjemahan oleh Alfonsuss Sirait. Erlangga: Jakarta Menteri BUMN. 2002. Surat Keputusan Menteri BUMN NO. KEP-100/MBU/2002. Departemen BUMN RI: Jakarta
Munawir, S. 1998. Analisis Laporan Keuangan. Liberty: Yogyakarta PT. Pupuk Sriwijaya. 2007. Profil Perusahaan dan Profil Bisnis Perusahaan. www.pusri.co.id 20 Juni 2007.
Riyanto, Bambang. 1995. Dasar-Dasar Pembelanjaan Perusahaan. BPFE: Yogyakarta.
Samekto, Agus. 2001. Aspek Perilaku dalam Penyajian Laporan Keuangan. Jurnal Ekonomi bisnis dan akuntanis. Volume 4. No 1. Juni 2001.Ventura STIE Perbanas: Surabaya
Sucipto. 2003. Penilaian kinerja keuangangan. Jurnal Akuntansi Fakultas Ekonomi Universitas Sumatera Utara. www.kinerjakeuangan@yahoo.com. 20 Juni 2007.
Supriyanti. 2001. Transparansi dan Akuntabilitas Kinerja Sektor Publik. Jurnal Ekonomi bisnis dan akuntanis. Volume 4. No 1 Juni 2001. Ventura STIE : Perbanas.