ANALISIS FINANSIAL USAHA KERAMBA JARING APUNG DI PERUSAHAAN PERSEORANGAN DOBRO

Dony Suryanto(1), Eko Sumartono(2),
(1) Konsultan Pendidikan di Brunai Darussalam, Indonesia
(2) Program Studi Agribisnis, Fakultas Pertanian, Universitas Bengkulu, Indonesia

Abstract


This research is intended to know factors influencing fish production, financial performance and business security of private company Dobro. Data which are analyzed including production data (production, feed, seed and worker) for fish production factors analysis, balancing and profit/loss statement 2006 - 2009 for financial performance and business security analysis. The production factors analysis in this research uses regression method with Cobb-Douglas production function approach. The financial performance and business security use financial statement comparison and ratio analysis. Ratios that be researched are liquidity (ratios that be researched are current and quick ratio), solvability (ratios that be researched are total debt to total asset ratio and total debt to equity ratio), efficiency (ratios that be researched are inventory turnover, account receivable turnover, fixed asset turnover and total asset turnover) and profitability ratio (ratios that be researched are gross profit margin, operating profit margin, net profit margin and return on investment). Business security analysis use Altman Z” score to detect company position in Altman area of bankruptcy. The result of this research could be concluded that fish production is simultaneous and individually influenced by feed, seed and worker. Financial analysis shows company liquidity in good condition with positive average growth values. Solvability is also in good condition with negative average growth values. Commonly efficiency and profitability have normal values, but have negative average growth value. Based Altman Z” score, company exists in area which secure from bankruptcy threat.


Keywords


production, financial, bankruptcy

Full Text:

PDF

References


Darmawi. 2005. Analisis Kinerja Unit Simpan Pinjam Swamitra Koperasi Unit

Desa Godean Kabupaten Sleman. Tesis MMA. Universitas Gadjah

Mada. Yogyakarta

Gill, J. O. dan M. Chatton. 1999. Understanding Financial Statements. Dwi

Prabaningtyas (Penterjemah, 2008). Memahami Laporan Keuangan.

Penerbit PPM. Jakarta. ix+120

Horne, C. V. dan J. M. Wachowicz. 1997. Prinsip-Prinsip Manajemen Keuangan.

Salemba Empat. Jakarta. xi+320

Khairuman dan D. Sudenda. 2002. Budidaya Patin secara Intensif. PT. Agro

Media Pustaka. Depok. ix+89

Munawir, S. 2002. Akuntansi Keuangan dan Manajemen. Edisi Pertama. Badan

Penerbit Fakultas Ekonomi. Yogyakarta

Munawir, S. 2004. Analisa Laporan Keuangan. Edisi Keempat. Penerbit Liberty.

Yogyakarta.

Nazara dan Zulfikar. 2005. Analisis Rasio Keuangan sebagai Penduga

Perubahan Laba/Rugi pada Perusahaan Agribisnis di BEJ Surabaya.

Tesis MMA. Universitas Gadjah Mada. Yogyakarta

Prastowo, D. P. dan Juliaty, R. 2005. Analisis Laporan Keuangan Konsep dan

Aplikasi. Edisi Kedua. UPP AMP YKPN. Yogyakarta.

Prihadi, Toto. 2008. Deteksi Cepat Kondisi Keuangan: 7 Analisis Rasio Keuangan.

Penerbit PPM. Jakarta. vi+182

Proyek Pengkajian Teknologi Pertanian Yogyakarta. 1997. Budidaya Ikan Dalam

Karamba Jaring Apung. Instalasi Penelitian dan Pengkajian Teknologi

Pertanian IP2TP. Yogyakarta. iii+30

Suciyati, H. 2005. Strategi Pemasaran Nila Merah Hasil Budidaya Sistem

Karamba Jaring Apung di Kabupaten Sragen. Tesis. Program Studi

Magister Manajemen Agribisnis, Fakultas Pertanian, Universitas

Gadjah Mada. Yogyakarta. xiii+76

Swasta, B. 1995. Pengantar Bisnis Modern, Pengantar Ekonomi Perusahaan

Modern. Edisi Kelima. Liberty. Yogyakarta

Tim Peneliti Perikanan UGM. 1992. Study/Penelitian Perikanan di Waduk

Kedung Ombo. Jurusan Perikanan, Fakultas Pertanian Universitas

Gadjah Mada. Yogyakarta. xxxix+287

Umar, H. 2003. Metode Penelitian untuk Skripsi dan Tesis. Cetakan Kelima.

Grafindo Persada. Jakarta.




DOI: https://doi.org/10.31186/agrisep.15.1.1-14

Article Metrics

 Abstract Views : 46 times
 PDF Downloaded : 18 times

Refbacks

  • There are currently no refbacks.




Copyright (c) 2016 Dony Suryanto, Eko Sumartono

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

AGRISEP views Statistic View MyStat

This journal has been indexed by: :

 Find in a library with WorldCatHasil gambar untuk index copernicus

 

 Locations: