ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BOJONEGORO

Abstract

Regional Water Company PDAM, Bojonegoro Regency is aa regional company in charge of managing clean water for the community. CurrentlyPDAM is the only regional company with a social orientation. Companysocially oriented generally do not aim to pursue profit alone, butmore service-oriented to the public Financial statements are basicallyis the result of the accounting process that can be used as a tool tocommunicate financial data or company activities to parties whoInterested This research was conducted to assess the financial performance of PDAM Kabupaten Bojonegoro from 2018-2020. This research is a quantitative descriptive researchby using secondary data from the financial statements of PDAM Bojonegoro Regencyanalyzed based on financial race analysis Based on analysis of report dataThe financial statements of PDAM Bojonegoro Regency in 2018-2020 show that there isincrease and decrease, but the financial performance of PDAM Bojonegoro Regency in threelast year in good condition. PDAM of Bojonegoro Regency must maintain performancecompany and achievements to maintain its existence.