LAPORAN KULIAH KERJA PRAKTIK ANALISIS ANALISIS LAPORAN LAPORAN KEUANGAN KEUANGAN TAHUN TAHUN 2013 2013 DAN 2014 PADA PADA PPPTMGB PPPTMGB “LEMIGAS” JAKARTA
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-AKULTAS -AKULTAS EKONOMI EKO NOMI UNI9ERSITAS UNI9ERSITAS BUDI LUHUR JAKARTA 201
LEMBAR PENGESAHAN
La7*(a Ku&ia$ K#(,a P(a!ti! 'a+ )i%u%u *&#$ / 1 -i!i$ -i!i$ -it(ia -it(ia 2 H#i H#i u&ia u&ia Sa(i Sa(i 3 5a)(a 5a)(a A%"*(*6 A%"*(*6ati ati
Ni" Ni" 1331 13310 000 000 0 Ni" 13310 1331000 00 Ni" 13310 1331020 20
D#+a Ju)u& /Aa&i%i% La7*(a K#ua+a Ta$u 2013 )a 2014 7a)a PPPTMGB “LEMIGAS” Ja!a(ta B#() B#()a% a%a( a(!a !a !#+i !#+iat ata a 7a)a 7a)a i%t i%ta a%i %i 8 &#"b &#"ba+ a+a a 8 7#(u 7#(u%a %a$a $aa a / PPPT PPPTMG MGB B “LEMIGAS” S#,a! ta++a& 11 Ju&i 201 %a"7ai )#+a 11 A+u%tu% 201
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KATA PENGANTAR 2
LEMBAR PENGESAHAN
La7*(a Ku&ia$ K#(,a P(a!ti! 'a+ )i%u%u *&#$ / 1 -i!i$ -i!i$ -it(ia -it(ia 2 H#i H#i u&ia u&ia Sa(i Sa(i 3 5a)(a 5a)(a A%"*(*6 A%"*(*6ati ati
Ni" Ni" 1331 13310 000 000 0 Ni" 13310 1331000 00 Ni" 13310 1331020 20
D#+a Ju)u& /Aa&i%i% La7*(a K#ua+a Ta$u 2013 )a 2014 7a)a PPPTMGB “LEMIGAS” Ja!a(ta B#() B#()a% a%a( a(!a !a !#+i !#+iat ata a 7a)a 7a)a i%t i%ta a%i %i 8 &#"b &#"ba+ a+a a 8 7#(u 7#(u%a %a$a $aa a / PPPT PPPTMG MGB B “LEMIGAS” S#,a! ta++a& 11 Ju&i 201 %a"7ai )#+a 11 A+u%tu% 201
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: Mia La!%"i6ati< SE< MM =
KATA PENGANTAR 2
S#+a&a 7u,i )a %'u!u( 7#u&i% 7a,at!a !#7a)a A&&a$ S>T ata% %#+a&a !a(uia )a (a$"at?N'a %#$i++a 7#u&i% )a7at "#'#&#%ai!a La7*(a Ku&ia$ K#(,a P(a!ti! :KKP :KKP=S =S#b #ba+ a+ai" ai"a aa a !#t#t !#t#tua ua 'a+ 'a+ b#(&a b#(&a!u !u utu utu! ! "#"# "#"#u$i u$i %a&a$ %a&a$ %atu %atu %'a(a %'a(att !#&u& !#&u&u% u%a a )a&a" )a&a" "## "##"7u "7u$ $ 7(*+ 7(*+(a (a" " %tu)i %tu)i Maa, Maa,#"# #"# 7a)a 7a)a -a!u -a!u&ta &ta% % E!* E!**"i *"i Ui.#(% Ui.#(%ita% ita% Bu)i Bu)i Lu$u( Lu$u( Ja!a(ta Ja!a(ta La7*(a La7*(a Ku&ia$ Ku&ia$ K#(,a K#(,a P(a!ti! P(a!ti! ii b#(,u)u b#(,u)u&& Aa&i% Aa&i%i% i% La7* La7*(a (a K#ua K#ua+ +a a Ta$u $u 2013 2013 )a )a Ta$u $u 2014 2014 Pa)a Pa)a Pu%a Pu%att P## P##&i &iti tia a )a )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS” Da&a" "#'u%u La7*(a Ku&ia$ K#(,a P(a!ti! ii< 7#u&i% )ibatu *&#$ 7i$a!? 7i$a! 'a+ 'a+ )#+a %#a+ %#a+ $ati "#"b#(i!a "#"b#(i!a %#"a+at %#"a+at )a "#"b#(i )*(*+a )*(*+a bai! %#@a(a &a+%u+ "au7u ti)a! &a+%u+< *&#$ !a(#a itu 7#u&i% i+i "#+u@a7!a t#(i"a!a%i$ !#7a)a / 1 A&&a$ A&&a$ S>T 'a+ 'a+ t#&a$ t#&a$ "#"b#(i "#"b#(i!a !a !#&a@a( !#&a@a(a a )a&a" "#'#&#%a "#'#&#%ai!a i!a La7*(a La7*(a Ku&ia$ K#(,a P(a!ti! :KKP= 2 O(a+ tua tua 'a+ %#&a&u %#&a&u "#)u!u+ "#)u!u+ %#(ta %#(ta "#"b#(i!a "#"b#(i!a )*(*+a )*(*+a )a )*a !#7a)a 7#u&i% utu! "#'#&#%ai!a La7*(a Ku&ia$ K#(,a P(a!ti! ii 3 I( I( Rat Ratai ai+ +%i$ %i$ A%"a(a %"a(a >u&a >u&a<< MBA MBA %#&a! %#&a!u u D#!a D#!a -a!u -a!u&ta &ta% % E!* E!**"i *"i Ui.#(%ita% Bu)i Lu$u( 4 Mia La!%"i6 La!%"i6ati< ati< SE< MM %#&a!u %#&a!u K#tua K#tua P(*+(a" P(*+(a" Stu)i Maa,#"# Maa,#"# -a!u&ta% -a!u&ta% E!**"i Ui.#(%ita% Bu)i Lu$u( ;u6**< ;u6**< SE< SE< MSi %#&a!u %#&a!u D*%# P#"bi"bi+ P#"bi"bi+ 'a+ 'a+ t#&a$ "#&ua+!a "#&ua+!a 6a!tu'a 6a!tu'a utu! "#"b#(i!a bi"bi+a )a "a%u!a )a&a" 7#'u%ua La7*(a KKP ii K*"a K*"a(u (u)i )i< < ST ST %#&a %#&a!u !u P#"b P#"bi" i"bi bi+ + La7a La7a+ +a a )i Pu%a Pu%att P## P##&i &iti tia a )a )a P#+ P#+#" #"ba ba+ +a a T#!*& !*&*+ *+ii
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201 P#u&i%
DA-TAR ISI HALAMAN JUDUL JUDUL HALAMAN PENGESAHAN PENGESAHAN KATA KATA PENGANTAR PENGANTAR DA-TAR DA-TAR ISI ISI DA-TAR DA-TAR GAMBAR GAMBAR DA-TAR DA-TAR TABEL TABEL DA-TAR DA-TAR LAMPIRAN LAMPIRAN BAB I /
PENDAHULUAN 11Lata( B#&a!a+ B#&a!a+ 12 Ma!%u) )a Tu,ua Tu,ua 4
i ii iii . .ii .iii i
1 3
121 121 Ma!%u) Ma!%u) Ku&ia$ Ku&ia$ K#(,a K#(,a P(a!ti! P(a!ti! :KKP= :KKP= 3 12 122 2 Tu,ua ,ua Ku&i Ku&ia$ a$ K#(, K#(,a a P(a! P(a!ti ti! ! 13 M#t*)# P#+u"7u&a P#+u"7u&a Data Data 14 Si%t#"a Si%t#"ati!a ti!a P#'u%u P#'u%ua a
3 3
BAB II II /
GAMB AMBARAN UM UMUM 21 S#,a(a$ PPPTMGB PPPTMGB “LEMIGAS” “LEMIGAS” 22 P(*Ci& PPPTMGB PPPTMGB “LEMIGAS” “LEMIGAS” 13 221 221 9i%i 9i%i )a Mi%i L#"i+a% L#"i+a% 13 222 222 Tu+a% Tu+a% P*!*! P*!*! )a -u+%i -u+%i L#"i+a% L#"i+a% 14 22 223 3 K#+i K#+iat ata a U%a$ U%a$a a )a )a P#(! P#(!#" #"ba ba+ +a a L#"i L#"i+a +a% % 1 23 St(u!t(u( St(u!t(u( O(+ai%a%i O(+ai%a%i PPPTMGB PPPTMGB “LEMIGAS” “LEMIGAS” 24 BAB III / LAPORA LAPORAN N KEGIA KEGIATAN KULIAH KULIAH KERJA KERJA PRAK PRAKTIK TIK 31 La)a%a T#*(i #*(i 311 311 P#+ P#+#( #(tia tia &a7*(a &a7*(a K#ua K#ua+a +a 31 312 2 K#u K#u++ ++u& u&a a )a )a K#t# K#t#(b (bat ata% a%a a Aa&i a&i%i %i% % Ra%i Ra%i* * 31 313 3 Ma@a Ma@a"? "?"a "a@a @a" " Rati Rati* * 32 Aa&i a&i% %i% )a P#"ba #"ba$ $a%a La7*( 7*(a K#ua+a +a
2 2 2 2 PPPTMGB
“LEMIGAS” 3 32 321 1 Aa& Aa&i% i%i% i% La7* La7*(a (a K#ua K#ua+ +a a 3 321 3211 1 Ra%i Ra%i* * Li!ui) Li!ui)ita ita% % 3 32 321 12 2 Ra%i Ra%i* * S*&. S*&.ab abi& i&it ita% a% 3 32 321 13 3 Ra%i Ra%i* * P(*C P(*Cit itab abi& i&it ita% a% 40 40 32 321 14 4 Ra%i Ra%i* * A!ti. !ti.it ita% a% 41 33 Ha%i& Ha%i& aa&i%i% aa&i%i% )a P#"ba$ P#"ba$a%a a%a 43 BAB I9 /
PENUTUP 41 KESIMPULAN KESIMPULAN
4
42 SARAN
4
DA-TAR PUSTAKA
5
DA-TAR GAMBAR
Ga"ba( 1
/ St(u!tu( *(+ai%a%i PPPTMGB “LEMIGAS”
6
DA-TAR TABEL
Tab#& 1
/ Tab#& Aa&i%i% P#(ba)i+a Ta$u 2013 )a Ta$u 2014 Ra%i* Li!ui)ita%< Ra%i* %*&.abi&ita%
7
DA-TAR LAMPIRAN
La"7i(a 1
/ Su(at K#t#(a+a Ma+a+
La"7i(a 2
/ Su(at K#t#(a+a Ku&ia$ K#(,a P(a!ti!
La"7i(a 3
/ La7*(a P*%i%i K#ua+a PPTMGB “LEMIGAS”
La"7i(a 4
/ La7*(a A!ti.ita%
La"7i(a
/ La7*(a A(u% Ka%
8
BAB I PENDAHULUAN 11 Lata( B#&a!a+ P(*+(a" Ku&ia$ K#(,a P(a!ti! :KKP= "#(u7a!a 7(*+(a" 'a+ )i%#&#++a(a!a *&#$ -a!u&ta% E!**"i Ui.#(%ita% Bu)i Lu$u( 'a+ $a(u% )i&a!u!a *&#$ "a$a%i%6a8i %#ba+ai %a&a$ %atu %'a(at "#'#&#%ai!a St(ata 1 :S?1= M#&a&ui P(*+(a" Ku&ia$ K#(,a P(a!ti! :KKP= ii )i$a(a7!a "a$a%i%6a8i "a"7u "##(a7!a t#*(i?t#*(i 'a+ )it#(i"a %#&a"a 7#(!u&ia$a !# )a&a" 7(a!ti! 'a+ )i&a!%aa!a )i &a7a+a S#$i++a "a$a%i%6a8i )a7at "#"a$a"i &a+%u+ 7#!#(,aa )a&a" %uatu *(+ai%a%i<7#(u%a$aa atau i%ta%i 7#"#(ita$ KKP )a7at )i&a!u!a 7a)a 7#(u%a$aa 'a+ %#@a(a &a+%u+ atau ti)a! &a+%u+ )a7at t#(7#+a(u$ *&#$ !*)i%i #!**"i bai! %#@a(a a%i*a& "au7u +&*ba& K#a)aa 7#(#!**"ia i)*#%ia %#)a+ )i&a)a !(i%i% 'a+ b#(!#7a,a+a %#,a! ta$u 1< %#$i++a %a+at b#(7#+a(u$ t#($a)a7 7#(!#"ba+a )uia u%a$a bai! 7#(u%a$aa %6a%ta "au7u Ba)a U%a$a Mi&i! N#+a(a :BUMN= P#(u%a$a 'a+ "#+a&a"i
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1
7#(u%a$aa )itu,u!!a )a&a" &a7*(a #(a@a< 'aitu utu! "#+#ta$ui !#!a'aa atau a%#t 7#(u%a$aa 'a+ )i"i&i!i :%i%i a!ti.a=< )a )a(i %i%i 7a%i.a )a7at )i!#ta$ui )a(i "aa )aa?)aa utu! "#"bia'ai a!ti.a t#(%#but :)a(i "*)a& %#)i(i atau $uta+=< %#)a+!a !i#(,a 7#(u%a$aa )a&a" "#+$a%i&!a &aba )a7at )i&i$at )a(i &a7*(a &aba (u+i 7#(u%a$aa Aa&i%i%
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12 Ma!%u) )a Tu,ua 121 Ma!%u) Ku&ia$ K#(,a P(a!ti! :KKP= /
2
1 M#+a7&i!a%i!a t#*(i 'a+ )i)a7at %#&a"a 7#(!u&ia$a )#+a )uia !#(,a %#b#a('a 2 P#u&i% )a7at "#a"ba$ 6a6a%a )a "#+#"ba+!a i&"u 'a+ )i)a7at %#&a"a 7#(!u&ia$a !$u%u%'a I&"u E!**"i 'a+ )i,a)i!a 7#)*"a )a&a" )uia !#(,a 122 Tu,ua Ku&ia$ K#(,a P(a!ti! 1 M#"b#(i!a 7#,#&a%a t#ta+ La7*(a K#ua+a 2 M#,#&a%!a "a@a"F"a@a" Ra%i* La7*(a K#ua+a 3 Aa&i%i% )a 7#"ba$a%a &a7*(a !#ua+a PPPTMGB “LEMIGAS” 13 M#t*)# P#+u"7u&a Data A)a7u @a(a 'a+ )i&a!u!a )a&a" 7#+u"7u&a )ata 'a+ )i7#(&u!a 7#'u%u )a&a" "#'u%u La7*(a Ku&ia$ K#(,a P(a!ti! %#ba+ai b#(i!ut/ a P##&itia La7a+a :PPPTMGB “LEMIGAS”= P##&itia La7a+a a)a&a$ P##&itia 'a+ )i&a!u!a 7a)a PPPTMGB ”LEMIGAS” Ja!a(ta utu! "#)a7at!a )a "#+u"7u&!a )ata?)ata 'a+ )i7#(&u!a )a&a" 7#'u%ua )a 7#"ba$a%a La7*(a Ku&ia$ K#(,a P(a!ti! ii A)a7u @a(a 'a+ )i&a!u!a 'aitu/
1= >a6a@a(a :It#(.i#6= D#+a b#()ia&*+ &a+%u+ )a !#"u)ia )i @atat $a&?$a& 'a+ )i7#(&u!a 6a6a@a(a ii utu! "#"7#(*&#$ iC*("a%i t#(tu&i% atau &i%a )a(i !a('a6a 7#(u%a$aa IC*("a%i itu ata(a &ai #(a@a< a(u% !a% )a &a7*(a !#ua+a &ai'a 'a+ a!a )i+ua!a utu! "#'u%u La7*(a K#(,a P(a!ti! ii 2= D*!u"#
3
;aitu 7#+u"7u&a )ata "#+#ai $a&?$a& 'a+ b#($ubu+a )#+a @atata )a &a7*(a 'a+ )i+ua!a b P##&itia K#7u%ta!aa D#+a "#+u"7u&!a )a "#"7#&a,a(i )ata t#*(iti% b#(u7a )ata )a(i ba+ia Tata U%a$a PPPTMGB “LEMIGAS” Ja!a(ta< bu!u< "*)u&< %#(ta ba$a &ai 'a+ b#($ubu+a )#+a "at#(i 7#"ba$a%a
14 Si%t#"ati!a P#'u%ua B#()a%a(!a )ata 'a+ )i7#(*&#$ )a %#t#&a$ )i!#&*"7*!!a "a!a %i%t#"ati!a P#'u%ua La7*(a Ku&ia$ K#(,a P(a!ti! ii )iba+i "#,a)i b#b#(a7a ba+ia 'a+ %#@a(a %i+!at )i+a"ba(!a %#ba+ai b#(i!ut / BAB I
/ PENDAHULUAN Di )a&a" bab ii )iu(ai!a t#ta+ Lata( B#&a!a+< Ma!%u)< )a Tu,ua< M#t*)# P#+u"7u&a Data< )a Si%t#"ati!a P#'u%ua La7*(a Ku&ia$ K#(,a P(a!ti!
BAB II
/ GAMBARAN UMUM
4
Bab
ii
"#+u(ai!a
S#,a(a$
%i+!at
PPPTMGB
“LEMIGAS”< P(*Ci& PPPTMGB “LEMIGAS” )a St(u!tu( O(+ai%a%i PPPTMGB “LEMIGAS” BAB III
/ LAPORAN KEGIATAN KULIAH KERJA PRAKTIK Ba+ia ii )iba+i "#,a)i b#b#(a7a Sub Bab / Sub bab &a)a%a t#*(i 7#,#&a%a t#ta+ La7*(a K#ua+a< M#,#&a%!a "a@a" F "a@a" Ra%i* La7*(a K#ua+a Sub bab Aa&i%i% )a 7#"ba$a%a &a7*(a !#ua+a PPPTMGB “LEMIGAS”
BAB I9
/ PENUTUPAN Bab ii "#(u7a!a bab t#(a!$i( )a&a" La7*(a Ku&ia$ K#(,a P(a!ti! ii Pa)a bab ii 7#u&i% "#'a"7ai!a !#%i"7u&a ata% La7*(a Ku&ia$ K#(,a P(a!ti! ii )a "#"uat %#)i!it %a(a
5
BAB II GAMBARAN UMUM 21 S#,a(a$ PPPTMGB “LEMIGAS” K#&a$i(a L#"ba+a Mi'a! )a Ga% Bu"i< atau )i%i+!at LEMIGAS< "#(u7a!a 7#(6u,u)a !#i+ia P#"#(ita$ utu! "#"i&i!i %uatu ba)a 'a+ "#+$i"7u 7#+#ta$ua t#!i! t#ta+ 7#("i'a!a )a )a7at "#'#)ia!a )ata )a iC*("a%i 'a+ )i7#(&u!a %#ba+ai ba$a 7#(ti"ba+a ba+i 7a(a 7#+a"bi& !#7utu%a
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I( S,a(iC A L*#bi% 'a+ 7a)a ta++a& 1 Ju&i 11 )ia+!at %#ba+ai K#7a&a Ba+ia P#+*&a$a )a R#%#a(@$ Lab*(at*(iu" 'a+ )ib#(i tu+a% utu! "#"buat a%!a$ (#@aa 7#"ba+ua Pu%at P#)i)i!a?P#(@*baa )a Lati$a Ma%a&a$ Mi'a! )a Ga% Bu"i B#&iau )itu,u! %#ba+ai K**()iat*( Paitia P#(%ia7a R#%#a(@$ Lab*(at*(iu" Mi'a! )a Ga% Bu"i 'a+ b#(a++*ta!a I( S*#)i**< I( S*#)a(*< I( S*#"ba(,**< D( >a$,u)i >i%a!%**< aia& Ra%,i) )a I( O"a( Ha%%a A%aa(i< %#)a+!a %#ba+ai P#a%#$at )itu,u! I( Hat*(* )a I( Ha(%** b#()a%a(!a Su(at K#7utu%a K#7a&a Bi(* Mi'a! )a Ga% Bu"i D#7#()ata" N* 3018K#78BMBG82 ta++a& 2 O!t*b#( 12
7
S#,a! ta$u 11 t#&a$ )i"u&ai 7#+a)aa &a$a 'a+ b#(&*!a%i )i 5i7u&i( :K#ba'*(a La"a< Ja!a(ta S#&ata= %#&ua% %#!ita( $a )a )i G(*+*&< Ja!a(ta Ba(at )#+a &ua% %#!ita( 3 $aPa)a ta$u 13 t#&a$ )i&a!u!a 7#"ba+ua +#)u+?+#)u+ !at*( a)"ii%t(a%i )a &ab*(at*(iu" )i 5i7u&i(Ta$u 13 P#"#(ita$ ,u+a "#'#!*&a$!a *(a+ 7#"u)a ta"ata S#!*&a$ M##+a$ Ata% !# &ua( #+#(i< t#(uta"a !# Ba!u :Ui S*.i#t= 'a+ )i7#(%ia7!a %#ba+ai t#a+a a$&!i )i b#(ba+ai bi)a+ 7#("i'a!a S#7t#"b#( 13 Paitia P#(%ia7a R#%#a(@$ Lab*(at*(iu" "#+u%u&!a 7#"b#tu!a %uatu “I%titut Mi'a! )a Ga% Bu"i I)*#%ia” )#+a ti+a !#+iata 7*!*!< 'aitu )i bi)a+ 7##&itia< bi)a+ 7#)i)i!a87#&ati$a< %#(ta bi)a+
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Ta++a& 1 D#%#"b#( 1 t#(bit Su(at K#7utu%a M#t#(i U(u%a Mi'a! )a Ga% Bu"i N* 20a8M8Mi+a%8 t#ta+ Su%ua *(+ai%a%i )a tu+a% LEMIGAS )i(u"u%!a %#@a(a (#%"i utu! 7#(ta"a !a&i P#(atu(a P#"#(ita$ N* Ta$u 1< P#"#(ita$ "#&i!ui)a%i 7#(u%a$aa #+a(a PERMIGAN< !i&a+ "i'a!'a )i 5#7u %#(ta &a7a+a?&a7a+a "i'a! )i %#!ita( 5#7u )i%#(a$!a !#7a)a LEMIGAS utu! )i,a)i!a 7u%at 7#)i)i!a )a 7#&ati$a &a7a+a )i bi)a+ "i'a! )a +a% bu"i Su(at K#7utu%a Di(#!tu( J#)#(a& Mi'a! )a Ga%
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10
K#7utu%a M#t#(i P#(ta"ba+a )a E#(+i N* 102 Ta$u 14 ta++a& N*.#"b#( 14< Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS” :PPPTMGB “LEMIGAS”= )it#ta7!a %#ba+ai uit 7#&a!%aaa t#!i% )i bi)a+ 7##&itia )a 7#+#"ba+a t#!*&*+i "i'a! )a +a% bu"i )a 7aa% bu"i )i &i+!u+a Di(#!t*(at J#)#(a& Mi'a! )a Ga% Bu"i P#'#"7u(aa K#"ba&i O(+ai%a%i K#7utu%a M#t#(i 7#(ta"ba+a )a E#(+i N* 14 Ta$u 12 t#(ta++a& 31 D#%#"b#( 12 Da&a" 7#'#"7u(aa ii LEMIGAS )i'ata!a %#ba+ai 7#&a!%aa tu+a% Di(#!t*(at J#)#(a& Mi'a! )a Ga% Bu"i )i bi)a+ 7##&itia )a 7#+#"ba+a< )*!u"#ta%i )a iC*("a%i i&"ia$< %#(ta 7#&a'aa ,a%a t#!*&*+i )i bi)a+ 7#(ta"ba+a "i'a! )a +a% bu"i )a 7#+u%a$aa 7aa% bu"i Su(at K#7utu%a M#t#(i E#(+i )a Su"b#( Da'a Mi#(a& N*11 Ta$u 2001 ta++a& 23 Ju&i 2001< Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS” 7i)a$ )a(i Di(#!t*(at J#)#(a& Mi'a! )a Ga% Bu"i !# Ba)a P##&itia )a P#+#"ba+a E#(+i )a Su"b#( Da'a Mi#(a& Ta$u 2001 LEMIGAS "#,a)i %a&a$ %atu 7u%at 7##&itia )a 7#+#"ba+a 7a)a Ba&itba+ ESDM
11
22 P(*Ci& PPPTMGB “LEMIGAS” 221 9i%i )a Mi%i LEMIGAS 9i%i )a(i BLU PPPTMGB LEMIGAS a)a&a$ t#(6u,u)'a LEMIGAS %#ba+ai &#"ba+a 7##&itia )a 7#+#"ba+a 'a+ u++u&< 7(*C#%%i*a& )a b#(ta(aC it#(a%i*a& )i bi)a+ "i'a! )a +a% bu"i P#,#&a%a .i%i t#(%#but )i ata% a)a&a$ %#ba+ai b#(i!ut 1= U++u& a)a&a$ ba$6a LEMIGAS %#atia%a u++u& )a&a" 7#(%ai+a 'a+ %#"a!i !#tat )i bi)a+ 7#&a'aa ,a%a t#!*&*+i )a (i%#t Utu! itu %#"ua 7(*+(a"
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12
Utu! "#@a7ai .i%i t#(%#but< LEMIGAS "#"i&i!i "i%i %#ba+ai b#(i!ut/ 1= M#i+!at!a 7#(a LEMIGAS )a&a" "#"b#(i!a "a%u!a ba+i 7#'u%ua !#bi,a!a
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Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS”
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5BM t* P*6#( I.#ta(i%a%i )a Ai&i%a 5a)a+a Mi+a% I)*#%ia P#"buata Su(Ca!ta MES utu! 7#i+!ata P#(*&#$a Mi'a! A7&i!a%i K*.#(+#%i a*t#!*&*+i?Bi*#+i##(i+ utu!
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= P#+#"ba+a M#t*)# !a(a!t#(i%a%i R#%#(.*i( "#&a&ui It#+(a%i S#i%"i!< 7#t(*Ci%i!a< )a T#!i! R#%#(.*i( = P#+#"ba+a T#!*&*+i P#"*)#&a 7#'i"7aa Ga% 5O2 7a)a C*("a%i G#*&*+i KP3T EKSPL"#ASI
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1= P##&itia t#(a7a )a 7#+#"ba+a ba$a ba!a( (a"a$ &i+!u+a 2= P##&itia t#ta+ #Ci%i#%i ##(+i )a 7#u(ua #"i%i 5O2 3= P##&itia 7##(a7a )a 7#+#"ba+a !i#(,a ba$a ba!a( a&t#(atiC %#7#(ti bi*Cu#&< Di"#t$'& Et$#( %#ba+ai ba$a ba!a( (u"a$ ta++a i)u%t(i "au7u t(a%7*(ta%i 4= 7##&itia )a 7#+#"ba+a C*("u&a 7#&u"a% utu! t(a%7*(ta%i )a i)u%t(i )a(i ba$a ba!u C*%i&< %it#%i% "au7u abati = 7##&itia G#"u! &u"a% (a"a$ &i+!u+a utu! a&at )a "#%i 7#(taia
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20
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21
23 St(u!tu( *(+ai%a%i PPPTMGB “LEMIGAS”
Ga"ba( 1 / St(u!tu( *(+ai%a%i PPPTMGB “LEMIGAS”
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K#7a&a BLU PPPTMGB LEMIGAS / D( I( Ba"ba+ >i)a(%**< MS@ DI5 K#7a&a Ba+ia Tata U%a$a / Ratu U&Ciati< SSi< ME+ K#7a&a Bi)a+ P#'#&#++a(aa )a Sa(aa Litba+/ Ab)u& Ha(i%< MSi P(*+(a" / D( I( U%"a< ME+ ACi&ia%i )a IC*("a%i / I( Da(u Si%6at* K**()iat*( K#&*"7*! P#&a!%aa P##&itia )a P#+#"ba+a :KP3= T#!*&*+i E!%7&*(a%i / I( E!* Bu)i L#&**< P$D T#!*&*+i E!%7&*ita%i / D( I( Ba"ba+ >i)a(%**< MS@ DI5 T#!*&*+i P(*%#% / D(% 5$ai(i& A6a(< MSi T#!*&*+i A7&i!a%i P(*)u! / I( Su+#+ Ri'**< MS@ T#!*&*+i Ga% / I( Ba"ba+ >i@a!%** T#+u$ Mu&'*< MS@ BAB III LAPORAN KEGIATAN KULIAH KERJA PRAKTIK
31 La)a%a T#*(i
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311 P#+#(tia La7*(a !#ua+a M#u(ut Sut(i%* :200/=< “La7*(a K#ua+a "#(u7a!a $a%i& a!$i( )a(i 7(*%#% a!uta%i 'a+ "#&i7uti )ua &a7*(a uta"a 'a!i #(a@a )a &a7*(a &aba (u+i La7*(a !#ua+a )i%u%u )#+a "a!%u) utu! "#'#)ia!a iC*("a%i !#ua+a %uatu 7#(u%a$aa !#7a)a 7i$a!?7i$a! 'a+ b#(!#7#ti+a %#ba+ai ba$a 7#(ti"ba+a )i )a&a" "#+a"bi& !#7utu%a” Ha(a$a7 :2004/10=< “Aa&i%a La7*(a K#ua+a a)a&a$ "#+u(ai!a 7*%?7*% &a7*(a !#ua+a "#,a)i uit iC*("a%i 'a+ &#bi$ !#@i& )a "#&i$at $ubu+a'a 'a+ b#(%iCat %i+iCi!a atau "#"7u'ai "a!a ata(a %atu )#+a 'a+ &ai< bai! ata(a )ata !uatitatiC "au7u )ata * !uatitatiC Aa&i%i% (a%i* "#(u7a!a %a&a$ %atu a&at u!u( )a&a" "##tu!a )a "#+u!u( $ubu+a ata(a 7*%?7*% 'a+ %atu )#+a 7*%?7*% 'a+ &ai 'a+ a)a )i )a&a" &a7*(a !#ua+a %#$i++a )a7at )i!#ta$ui 7#(uba$a )a(i "a%i+? "a%i+ 7*% t#(%#but Mua6i( :200/3=< “Aa&i%i% Ra%i* a)a&a$ %uatu "#t*)# aa&i%a utu! "#+#ta$ui $ubu+a )a(i 7*%?7*% t#(t#tu )a&a" #(a@a atau &a7*(a &aba (u+i %#@a(a i)i.i)u atau !*"bia%i )a(i !#)ua &a7*(a t#(%#but”
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23
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= M#%ta)a(i%a%i %i# 7#(u%a$aa = L#bi$ "u)a$ "#"7#(ba)i+!a 7#(u%a$aa )#+a 7#(u%a$aa &ai = L#bi$ "u)a$ "#&i$at t(# 7#(u%a$aa %#(ta "#&a!u!a 7(#)i!%i )i "a%a 'a+ a!a )ata+
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25
3= Ra%i*?(a%i* ata( &a7*(a< 'aitu (a%i* 'a+ "#+$ubu+!a #&#"#?#&#"# 'a+ a)a 7a)a )ua &a7*(a< #(a@a )a &a7*(a &aba (u+i %#7#(ti (#tu( i i.#%t"#t< (#tu( * #uit'< )a &ai'a Ra%i* "#u(ut tu,ua 7#++uaa (a%i* 'a+ b#(%a+!uta t#()i(i )a(i/ 1= Ra%i* &i!ui)ita%< 'aitu (a%i*?(a%i* 'a+ )i+ua!a utu! "#+u!u( !#"a"7ua 7#(u%a$aa )a&a" "#"ba'a( $uta+?$uta+ ,a+!a 7#)#!'a 2= Ra%i* %*&.abi&ita%< 'aitu (a%i*?(a%i* 'a+ )i+ua!a utu! "#+u!u( %a"7ai %#b#(a7a ,au$ a!ti.a 7#(u%a$aa )ibia'ai )#+a $uta+ 3= Ra%i* a!ti.ita%< 'aitu (a%i*?(a%i* 'a+ "#+u!u( #C#!ti.ita% 7#(u%a$aa )a&a" "#"aCaat!a %u"b#( )aa'a 4= Ra%i* 7(*Citabi&ita% atau (a%i* (#tabi&ita%< 'aitu (a%i* 'a+ )i+ua!a utu! "#+u!u( #C#!ti.ita% 7#(u%a$aa )a&a" "#)a7at!a !#utu+a = Ra%i* 7#i&aia< 'aitu (a%i*?(a%i* utu! "#+u!u( !#"a"7ua "aa,#"# utu! "#@i7ta!a i&ai 7a%a( a+a( "#&#bi$i bia'a "*)a&'a 1= Ra%i* Li!ui)ita% M#u(ut Sut(i%* :200/21=< “Li!ui)ita% a)a&a$ !#"a"7ua 7#(u%a$aa utu! "#"ba'a( !#6a,iba?!#6a,iba'a 'a+ %#+#(a )i7#u$i”M#u(ut Mua6i( :200/31=< “Li!ui)ita% "#u,u!!a !#"a"7ua %uatu 7#(u%a$aa utu! "#"#u$i !#6a,iba !#ua+a'a 'a+ %#+#(a $a(u% )i7#u$i< atau !#"a"7ua
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DA-TAR PUSTAKA D,a(6at*
2004 Pokok-Pokok
Analisis
Laporan
Keuangan
K#)ua
BP-E;*+'a!a(ta Mua6i(200 Analisis Laporan keuangan, 5#ta!a K##"7at B#&a% Lib#(t' ;*+'a!a(ta 45
