LAPORAN KULIAH KERJA PRAKTIK ANALISIS ANALISIS LAPORAN LAPORAN KEUANGAN KEUANGAN TAHUN TAHUN 2013 2013 DAN 2014 PADA PADA PPPTMGB PPPTMGB “LEMIGAS” JAKARTA
Dibuat utu! "#"#u$i %a&a$ %atu %'a(at )a&a" "#'#%ai!a P(*+(a" St(ata Satu Pa)a P(*+(a" Stu)i Maa,#"# K#ua+a -a!u&ta% E!**"i Ui.#(%ita% Bu)i Lu$u(
Di%u%u O$ / 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 A%"*(*6ati N*"*( &a7*(a /
13310 1331000 000 0 13310 133100 00 0 1331020
8KKP8-E8UBL8
8D#%#"b#(8201
-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 $aa a / PPPT PPPTMG MGB B “LEMIGAS” S#,a! ta++a& 11 Ju&i 201 %a"7ai )#+a 11 A+u%tu% 201
Di%#tu,ui O$ / D*%# P#"bi"bi+
P#"bi"bi+ La7a+a
Ta++a&
Ta++a&
: ;u6**< ;u6**< SE< MSi =
: K*"a(u)i< ST =
-a!u&ta% E!**"i Ui.#(%ita% Bu)i Lu$u( K#tua P(*+(a" Stu)i<
: Mia La!%"i6ati< SE< MM =
KATA PENGANTAR 2
LEMBAR PENGESAHAN
La7*(a Ku&ia$ 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 $aa a / PPPT PPPTMG MGB B “LEMIGAS” S#,a! ta++a& 11 Ju&i 201 %a"7ai )#+a 11 A+u%tu% 201
Di%#tu,ui O$ / D*%# P#"bi"bi+
P#"bi"bi+ La7a+a
Ta++a&
Ta++a&
: ;u6**< ;u6**< SE< MSi =
: K*"a(u)i< ST =
-a!u&ta% E!**"i Ui.#(%ita% Bu)i Lu$u( K#tua P(*+(a" Stu)i<
: Mia La!%"i6ati< SE< MM =
KATA PENGANTAR 2
S#+a&a 7u,i )a %'u!u( 7#u&i% 7a,at!a !#7a)a A&&a$ 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
Mi' Mi'a! a! )a Ga% Ga%
Bu"i Bu"i “LEMI LEMIGA GAS S”
'a+ a+
t#&a t#&a$ $
"#"b#(i!a !#%#"7ata !#7a)a 7#u&i% utu! "#&a!%aa!a Ku&ia$ K#(,a P(a!ti!
3
I( I( Da(u Da(u Si%6a Si%6at t* * %#&a! %#&a!u u K#7a K#7a&a &a Bi)a Bi)a+ + ACi&i ACi&ia% a%ii )a IC*(" IC*("a%i a%i PPPT PPPTMG MGB B “LEM “LEMIG IGA AS”
'a+ a+
t#&a t#&a$ $
"#"b "#"b#( #(i! i!a a
!#%# !#%#"7 "7at ata a
!#7a !#7a)a )a
7# 7#u&i% u&i%
utu utu! !
"#&a!%aa!a Ku&ia$ K#(,a P(a!ti! Dia< I)a$< Si%!a< R#a< Ri!i< K'u$'u< I"a(u& %#&a!u !#&ua(+a )a t#"a )#!at 'a+ ti)a! 7#(a$ &u7a utu! "#"b#(i!a %#"a+at< )*a %#(ta b#(ba+ai iC*("a%i !#7a)a 7#u&i% P#u&i% "#'a)a(i %#7#u$'a ba$6a La7*(a Ku&ia$ K#(,a 7(a!ti! ii "a%i$ ba'a! !#!u(a+a !#!u(a+a )a ,au$ )a(i %#"7u(a< utu! itu 7#u&i% %a+at "##(i"a %#+a&a %a(a )a !(iti!a 'a+ b#(%iCat "#"ba+u A!$i( !ata 7#u&i% b#($a(a7 b#($a(a7 La7*(a Ku&ia$ K#(,a P(a!ti! ii )a7at b#("aCaat b#("aCaat ba+i !ita %#"ua< !$u%u%'a ba+i Sub Bi)a+ ACi&ia%i )a IC*("a%i Pu%at P##&itia )a P#+ P#+#"b #"ba a+a +a T#!*&* !*&*+i +i Mi'a Mi'a! ! )a )a Ga% Ga% Bu"i Bu"i “LEM “LEMIGA IGAS” S” )a Ma$a Ma$a%i% %i%6a 6a8i 8i Ui.#(%ita% Bu)i Lu$u( Ja!a(ta Ja!a(ta<
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$a 'a+ "#+a&a"i
!#ba+!(uta<
)i!a(#a!a
ti)a!
"a"7u
&a+i
"#"7#(ta$a!a
!#&a+%u+a $i)u7 7#(u%a$aa< %a&a$ %atu 7#'#bab 'aitu t#(,a)i'a 7#i+!ata $a(+a 7(*)u! )a t#(,a)i'a 7#u(ua )a'a b#&i !*%u"# S#)a+!a tu,ua )a(i 7a)a 7#(u%a$aa 7a)a u"u"'a a)a&a$ "#"7#(*$ &aba< %#$i++a 7#(u%a$aa $a(u% "a"7u b#(%ai+ )#+a 7#(u%a$aa 'a+ &ai'a< "a!a $a& t#(%#but "#)*(*+ 7#(u%a$aa utu! "#i+!at!a !ua&ita% bai! !ua&ita% ,a%a "au7u !ua&ita% 7(*)u! Sa&a$ %atu a&at 'a+ )i+ua!a utu! "#+#ta$ui !*)i%i !#ua+a 7#(u%a$aa )a7at b#(6u,u) &a7*(a !#ua+a La7*(a !#ua+a "#'a,i!a +a"ba(a "#+#ai 7*%i%i !#ua+a )a(i !i#(,a 7#(u%a$aa )a&a" "#+$a%i&!a &aba P*%i%i !#ua+a
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$aa Aa&i%i%
&a7*(a !#ua+a "#(u7a!a 7(*%#% 'a+ 7#u$
7#(ti"ba+a )a&a" (a+!a "#"batu "#+#.a&ua%i 7*%i%i !#ua+a )a $a%i& *7#(a%i 7#(u%a$aa 7a)a "a%a %#!a(a+ )a "a%a &a&u< )#+a tu,ua utu! "##tu!a %#&i%i$ 7#(ba)i+a )a 7(#)i!%i 'a+ 7a&i+ "u+!i "#+#ai !*)i%i )a !i#(,a 7#(u%a$aa 7a)a "a%a )ata+ Aa&i%i% (a%i* &a7*(a !#ua+a 'a+ )i+ua!a a)a&a$ aa&i%i% (a%i* &i!ui)ita% atau (a%i* "*)a& !#(,a< aa&i%i% (a%i* %*&.abi&ita% )a aa&i%i% (a%i* 7(*Citabi&ita% Aa&i%i% (a%i* &i!ui)ita% "#(u7a!a (a%i* 'a+ )i+ua!a utu! "#+u!u( !#"a"7ua 7#(u%a$aa )a&a" "#"#u$i !#6a,iba ,a+!a 7#)#! 7#(u%a$aa Aa&i%i% (a%i* %*&.abi&ita% "#(u7a!a (a%i* utu! "#+u!u( !#"a"7ua 7#(u%a$aa )a&a" "#"#u$i !#6a,iba ,a+!a 7a,a+ 7#(u%a$aa B#()a%a(!a 7a)a u(aia )i ata%< "a!a 7#u&i% "#"b#(i!a ,u)u& La7*(a Ku&ia$ K#(,a P(a!ti! ii “Analisis Laporan Keuangan Tahun 2013 dan Tahun 2014 pada PPPTMGB “LEMIGAS!
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$a 7#(ti"ba+a ba+i 7a(a 7#+a"bi& !#7utu%a
6
K#butu$a
ii
"u@u&
%#ba+ai
!*%#!u#%i
&a+%u+
)a(i
)iu)a+!a'a U)a+?U)a+ Mi+a% 'a+ 7#(ta"a )i R#7ub&i! I)*#%ia< 'aitu U)a+?U)a+ N* 44 P(7 Ta$u 10 t#ta+ P#(ta"ba+a Mi'a! )a Ga% Bu"i 'a+ "u(i b#(&a)a%!a U)a+?U)a+ Da%a( 14< !$u%u%'a Pa%a& 33 a'at :3= 'a+ b#(bu'i/“Bu"i )a ai( )a !#!a'aa a&a" 'a+ t#(!a)u+ )i )a&a"'a )i!ua%ai *$ N#+a(a )a )i7#(+ua!a %#b#%a(? b#%a('a utu! !#"a!"u(a (a!'at” P#,aba(a'a )a&a" U)a+?U)a+ N* 44 P(7 Ta$u 10 t#(%#but )it#"u!a 7a)a Pa%a& 2 'a+ "##+a%!a ba$6a/“S#+a&a ba$a +a&ia "i'a! )a +a% bu"i 'a+ a)a )i )a&a" 6i&a'a$ $u!u" 7#(ta"ba+a I)*#%ia "#(u7a!a !#!a'aa a%i*a& 'a+ )i!ua%ai *$ N#+a(a”
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$a< %#(ta bi)a+
)*!u"#ta%i8iC*("a%i<
!#ti+a'a
"#&i7uti
#!%7&*(a%i<
7(*)u!%i<
7#+*&a$a )a a7&i!a%i< %#(ta "a(!#ti+ Ta++a& 20 A+u%tu% 14 t#(bit Su(at K#7utu%a M#t#(i P#(i)u%t(ia Da%a( )a P#(ta"ba+a N* 48P#()ata"8 4 )i7utu%!a 7#"b#tu!a P(*'#!
P#(%ia7a
L#"ba+a
Mi'a!
)a
Ga%
Bu"i
)#+a
tu+a%
"#)i(i!a8"#"b#tu! L#"ba+a Mi'a! )a Ga% Bu"i )a&a" 6a!tu %#%i+!at? %i+!at'a Ta++a& 11 Jui 1 t#(bit Su(at K#7utu%a M#t#(i U(u%a Mi'a! )a Ga% Bu"i N* 18M8Mi+a%8 'a+ )i)a&a"'a "#'#but!a !#b#(a)aa L#"ba+a Mi'a! )a Ga% Bu"i %#ba+ai *(+ai%a%i #!%#!utiC )i &i+!u+a D#7a(t#"# U(u%a Mi'a! )a Ga% Bu"i b#(%a"a )#+a Di(#!t*(at P#"biaa Mi'a! )a Ga% Bu"i )a Di(#!t*(at P#+a6a%a Mi'a! )a Ga% Bu"i Ta++a& 1 A+u%tu% 1 t#(bit Su(at K#7utu%a M#t#(i U(u%a Mi'a! )a Ga% Bu"i N* 38M8Mi+a%8 'a+ "##ta7!a I( S,a(iC A L*#bi% S#ba+ai K#7a&a LEMIGAS 'a+ 7#(ta"a 8
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$a &a7a+a )i bi)a+ "i'a! )a +a% bu"i Su(at K#7utu%a Di(#!tu( J#)#(a& Mi'a! )a Ga%
Bu"i N*
322a8DD8Mi+a%81 "##ta7!a !#7a)a !#%#&u(u$a LEMIGAS )i&a!u!a P#(atu(a Ga,i P#+a6ai P#(u%a$aa Mi'a! :PGP2M=< )a %#"ua 7#+a6ai LEMIGAS )ib#(i 7a+!at )a +*&*+a +a,i %#%uai )#+a PGP2M t#(%#but Ta++a& 24 O!t*b#( 1 Su(at t#(bit K#7utu%a Di(#!tu( J#)#(a& Mi'a! )a Ga% Bu"i N* 18DD8Mi+a%81 "##ta7!a A!a)#"i Mi'a! )a Ga% Bu"i :A!a"i+a%= 5#7u %#ba+ai ba+ia )a(i Pu%at P#)i)i!a8Lati$a La7a+a Mi'a! )a Ga% Bu"i :Pu%)i! Mi+a%= )a&a" &i+!u+a LEMIGASTa++a& 22 A+u%tu%
1
t#(bit
Su(at
K#7utu%a
M#t#(i
P#(ta"ba+a
N*18K7t%8M8P#(ta"b81 t#ta+ P#"b#tu!a L#"ba+a Mi'a! )a Ga% Bu"i< )a ta++a& 22 A+u%tu% 1 t#(bit ,u+a Su(at K#7utu%a M#t#(i P#(ta"ba+a N* 228K7t%8M8P#(ta"b81 )a "#+a+!at I( S,a(iC A L*#bi% %#ba+ai Di(#!tu( L#"ba+a Mi'a! )a Ga% Bu"i Ta++a& S#7t#"b#( 1 t#(bit Su(at K#7utu%a Di(#!tu( J#)#(a& Mi'a! )a Ga% Bu"i N* 248DD8Mi+a%81< t#ta+ O(+ai%a%i LEMIGAS )it#ta7!a )a 7#&ati!a 7#,abat? 7#,abat'a 7a)a ta++a& 12 N*.#"b#( 1 *$
M#t#(i
P#(ta"ba+a
)i
LEMIGAS
Su(at
K#7utu%a
M#t#(i
P#(ta"ba+a N* 218K7t%8M8P#(ta"b81 'a+< 12 LEMIGAS "#,a&i 9
!#(,a %a"a )#+a 7#(u%a$aa ,a%a t#!i! &a7a+a A"#(i!a S#(i!at 'aitu 5*(# Lab*(at*(i#% I@ Su(at 7#(%#tu,ua M#t#(i K#ua+a N* S?8MK03812 ta++a& 4 Jui 12< 'a+ "#+a@u !#7a)a K#7utu%a P(#%i)# N* 3 Ta$u 11 t#ta+ Uit S6a)aa )a Tata@a(a P#+#&*&aa'aU)a+?U)a+ N* 20 Ta$u
1 t#ta+
P##(i"aa N#+a(a Bu!a
Pa,a!
:PNBP=S#"ua
7##(i"aa #+a(a $a%i& 7#&a'aa ,a%a t#!*&*+i $a(u% )i%#t*(!a t#(bi$ )a$u&u !# !a% #+a(a Su(at K#7utu%a M#t#(i P#(ta"ba+a N* 238 K7t%8M8P#(ta"b811< t#(ta++a& Jui 11 t#ta+ P#u,u!a LEMIGAS utu! "#"b#tu! Stu)' G(*u7 P#@#"a(aTa$u 14 P#"#(ita$ "##(bit!a P#(atu(a Di(#!tu( J#)#(a& Mi'a! )a Ga% Bu"i N* 138DJ8Mi+a%814 ta++a& 22 M#i 14 t#ta+ Su%ua O(+ai%a%i %#(ta Tu+a% )a K#6a,iba L#"ba+a Mi'a! )a Ga% Bu"i Da&a" %u%ua *(+ai%a%i ii Di(#!tu( LEMIGAS )ibatu *$ )ua *(a+ D#7uti Di(#!tu(< "a%i+?"a%i+ "#"ba6a$i U(u%a P#)i)i!a )a Lati$a< )a U(u%a P##&itia< P#+#"ba+a )a Ja%a T#!i! P#'#"7u(aa O(+ai%a%i L#"ba+a Mi'a! )a Ga% Bu"i "#&a&ui P#(atu(a Di(#!tu( J#)#(a& Mi'a! )a Ga% Bu"i N* 138DJ8Mi+a%814 ta++a& 22 M#i 14 )iuba$ "#,a)i Pu%at P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS” :PPTMGB “LEMIGAS”= )a&a" &i+!u+a Di(#!t*(at J#)#(a& Mi'a! )a Ga% Bu"i )#+a K#7utu%a M#t#(i P#(ta"ba+a N* 4 Ta$u 1 t#(ta++a& 2 D#%#"b#( 1 P(*C D( >a$,u)i >i%a!%** )ia+!at %#ba+ai K#7a&a Pu%at )#+a K#7utu%a M#t#(i P#(ta"ba+a N* 48K7t%8M8P#(ta"b81 ta++a& -#b(ua(i 1
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$6a LEMIGAS %#atia%a u++u& )a&a" 7#(%ai+a 'a+ %#"a!i !#tat )i bi)a+ 7#&a'aa ,a%a t#!*&*+i )a (i%#t Utu! itu %#"ua 7(*+(a"
)a
!#bi,a!a
LEMIGAS
)ia(a$!a
utu!
"#6u,u)!a 7u%at
!#u++u&a :@#t#( *C #@#&@# = "#&a&ui 7#i+!ata !*"7#t#%i SDM< !#+!a7a %a(aa )a 7(a%a(aa %#(ta 7#(bai!a %i%t#" 2= P(*C#%i*a& 'a+ b#(a(ti )a&a" "#&a!%aa!a tu+a%'a %#&a&u b#(7#+a+ t#+u$ 7a)a !*"7#t#%i )a #ti!a 7(*C#%i %#(ta "#+#)#7a!a 7#&a'aa 7(i"a !#7a)a 7#&a++a )a %ta!#$*&)#( 3= B#(ta(aC it#(a%i*a& a(ti'a !#+iata &itba+ )a 7#&a'aa ,a%a t#!*&*+i 'a+ )i&a!u!a LEMIGAS )a7at )it#(i"a )a )ia!ui *$ "a%'a(a!at i)u%t(i "i+a% it#(a%i*a&
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
7#"#(ita$a
+ua
"#i+!at!a
i!&i"
'a+
!*)u%iC
ba+i
7#+#"ba+a i)u%t(i "i'a! )a +a% bu"i 2= M#i+!at!a !ua&ita% ,a%a 7##&itia )a 7#+#"ba+a utu! "#"b#(i!a i&ai
ta"ba$
ba+i
7#&a++a
M#@i7ta!a
7(*)u!
u++u&a
)a
"#+#"ba+!a 7(*)u! a)a&a 3= M#i+!at!a i!&i" !#(,a 'a+ !*)u%iC "#&a&ui %i#(+i< !**()ia%i %#(ta 7##(a7a %i%t#" "aa,#"# %#@a(a !*%i%t#
222 Tu+a% P*!*! )a -u+%i LEMIGAS Tu+a% P*!*! )a -u+%i Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS” a)a&a$ %a&a$ %atu uit 7#&a!%aa t#!i% 7#"#(ita$< )i ba6a$ Ba)a P##&itia )a P#+#"ba+a E#(+i )a Su"b#( Da'a Mi#(a&< K#"#t#(ia E#(+i )a Su"b#( Da'a Mi#(a& S#ba+ai"aa )i@atu"!a )a&a" P#(atu(a M#t#(i ESDM N*"*( 1 ta$u 2010 t#ta+ O(+ai%a%i )a Tata K#(,a K#"#t#(ia E#(+i )a Su"b#( Da'a Mi#(a& 'a+ t#&a$ )i(uba$ )#+a P#(atu(a M#t#(i E#(+i )a Su"b#( Da'a Mi#(a& N*"*( 22 ta$u 2013< LEMIGAS "#"7u'ai tu+a% )a Cu+%i %#ba+ai b#(i!ut /
Tu+a%
13
Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS”
"#"7u'ai
tu+a% "#&a!%aa!a
7##&itia<
7#+#"ba+a<
7#(#!a'a%aa t#!*&*+i< 7#+!a,ia )a %u(.#i %#(ta 7#&a'aa ,a%a )i bi)a+ "i'a! )a +a% bu"i -u+%i Da&a" "#&a!%aa!a tu+a% %#ba+ai"aa )i"a!%u) )i ata%< Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i “LEMIGAS” "#'#++a(a!a Cu+%i/ 1= 7#'ia7a 7#'u%ua !#bi,a!a t#!i%< (#@aa )a 7(*+(a" 7##&itia< 7#+#"ba+a< 7#(#!a'a%aa t#!*&*+i< )a 7#+!a,ia %u(.#i )i bi)a+ "i'a! )a +a% bu"i 2= 7#&a!%aaa 7##&itia< 7#+#"ba+a< 7#(#!a'a%aa t#!*&*+i< 7#+!a,ia )a %u(.#i %#(ta 7#&a'aa ,a%a< 7#+#&*&aa 7#+#ta$ua )a i*.a%i bi)a+ "i'a! )a +a% bu"i 3= 7#"ataua< #.a&ua%i )a 7#&a7*(a 7#&a!%aaa 7##&itia< 7#+#"ba+a< )a 7#(#!a'a%aa t#!*&*+i< )a 7#+!a,ia )i bi)a+ "i'a! )a +a% bu"i 4= 7#&a!%aaa a)"ii%t(a%i Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i LEMIGAS
Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i ”LEMIGAS” )a&a" "#,a&a!a tu+a% )a Cu+%i'a "#"i&i!i %t(u!tu( *(+ai%a%i ata(a &ai / 14
1= 2= 3= 4= =
Ba+ia Tata U%a$a Bi)a+ P#'#++a(aa )a Sa(aa P##&itia )a P#+#"ba+a Bi)a+ P(*+(a" Bi)a+ ACi&ia%i )a IC*("a%i )a K#&*"7*! Jabata -u+%i*a& K#&*"7*! Jabata -u+%i*a& )i LEMIGAS )i%#but %#ba+ai K#&*"7*! P#&a!%aa P##&itia )a P#+#"ba+a :KPPP= b#(a)a )i ba6a$ )a b#(ta++u+
,a6ab
!#7a)a
K#7a&a
Pu%at
KPPP
"#"7u'ai
tu+a%
"#&a!%aa!a !#+iata 7##&itia< 7#+#"ba+a< 7#(#!a'a%aa t#!*&*+i< 7#+!a,ia< %u(.#i )a8atau 7#"#taa %#(ta 7#&a'aa ,a%a )i bi)a+ "i'a! )a
+a%
bu"i
Ma%i+
?
"a%i+
K#&*"7*!
Jabata
-u+%i*a&
ii
)i!**()ia%i!a *$ %#*(a+ K**()iat*( 'a+ )ia+!at *$ K#7a&a Ba)a &itba+ ESDM K**()iat*( KPPP )i7i&i$ )a(i P#,abat -u+%i*a& T#(t#tu 'a+ "#"#u$i 7#(%'a(ata !*"7#t#%i utu! "#+!**()ia%i!a !#+iata KPPP P#,abat -u+%i*a& a)a&a$ %#*(a+ P#+a6ai N#+#(i Si7i& 'a+ "#&a!u!a 7##&itia )a 7#+#"ba+a b#()a%a(!a !#a$&ia )a8atau !#t#(a"7i&a t#(t#tu %#(ta "a)i(i KPPP 7a)a Pu%at P##&itia )a P#+#"ba+a T#!*&*+i Mi'a! )a Ga% Bu"i ”LEMIGAS” b#()a%a(!a K#7utu%a K#7a&a Ba)a Litba+ ESDM N*"*( 230K838BLB82011 t#ta+ P#)*"a Tata K#(,a )a Hubu+a ata( K#6#a+a 7a)a Ba)a Litba+ ESDM t#()i(i )a(i / 1= 2= 3= 4= =
KPPP T#!*&*+i E!%7&*(a%i KPPP T#!*&*+i E!%7&*ita%i KPPP T#!*&*+i P(*%#% KPPP T#!*&*+i A7&i!a%i P(*)u! )a KPPP T#!*&*+i Ga%
223 K#+iata u%a$a )a 7#(!#"ba+a LEMIGAS 15
KP3T EKSPL"ITASI
K#&*"7*! P#&a!%aa P##&itia P#+#"ba+a T#!*&*+i E!%7&*ita%i :KP3T
E!%7&*ita%i=
"#"7u'ai
tu+a%
"#&a!%aa!a
7##&itia
)a
7#+#"ba+a t#!*&*+i 7#"b*(a< #.a&ua%i C*("a%i< (#%#(.*i(< 7(*)u!%i< )a 7#i+!ata 7#+u(a%a ta$a7 &a,ut atau EORSa%a(a 7##&itia 'a+ i+i )i@a7ai a)a&a$ 7#i+!ata @a)a+a )a 7(*)u!%i "i'a! )a +a% bu"i 7#+#"ba+a +a% *?!*.#%i*a& @*&b#) "#t$a# :5BM= )a %$a +a% %#(ta 7#+#"ba+a t#!*&*+i 7#'i"7aa +a%!a(b* )i*!%i)a 'a+ )i!ait!a )#+a EOR
K#+iata 7##&itia )a 7#+#"ba+a 'a+ )i&a!u!a KP3 T#!*&*+i E!%7&*ita%i ata(a &ai / 1= 2= 3= 4=
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#(*$a Mi'a! A7&i!a%i K*.#(+#%i a*t#!*&*+i?Bi*#+i##(i+ utu!
P#i+!ata
P#(*$a Mi'a! = P#+#"ba+a T#!*&*+i U&t(a%**+(a7$' utu! A7&i!a%i I%7#!%i Su"u( Mi'a! )a +a% Bu"i 16
= P#+#"ba+a M#t*)# !a(a!t#(i%a%i R#%#(.*i( "#&a&ui It#+(a%i S#i%"i!< 7#t(*Ci%i!a< )a T#!i! R#%#(.*i( = P#+#"ba+a T#!*&*+i P#"*)#&a 7#'i"7aa Ga% 5O2 7a)a C*("a%i G#*&*+i KP3T EKSPL"#ASI
K#&*"7*! P#&a!%aa P##&itia P#+#"ba+a T#!*&*+i E!%7&*ita%i :KP3T E!%7&*ita%i= "#(u7a!a 7#&a!%aa t#!i% 'a+ "#&a!%aa!a 7##&itia )a 7#+#"ba+a t#!*&*+i )ibi)a+ #!%7&*(a%i P(*+(a" 7##&itia KP3 T#!*&*+i E!%7&*(a%i )ia(a$!a utu! "##"u!a %u"b#( )a'a "i+a% ba(u )a utu! "#i+!at!a @a)a+a "i+a% bai! 'a+ !*.#%i*a& "au7u * !*.#%i*a&< %#(ta "#"batu "#"b#(i!a %*&u%i !#7a)a 7#"#(ita$ )a i)u%t(i "i+a% 'a+ t#(!ait )#+a !#+iata #!%7&*(a%i "i+a% Sa&a$ %atu !#+iata utu! "#"batu "#"b#(i!a %*&u%i !#7a)a i)u%t(i "i+a%
a)a&a$
)#+a
"#"b#(i!a
7#&a'aa
,a%a
7##&itia
)a
7#+#"ba+a )a&a" bi)a+ #!%7&*(a%i< ata(a &ai "#&a&ui Ja%a Aa&i%i% Lab*(at*(iu"
)a
Ja%a
Stu)i
KP3 T#!*&*+i E!%7&*(a%i b#(7#(a a!tiC "#"b#(i!a "a%u!a utu! "#u,a+ !#bi,a!a 7#"#(ita$ )a !#"a,ua i)u%t(i )a&a" (a+!a "#i+!ata %u"b#( )a'a "i+a% a%i*a& K#+iata 7##&itia )a 7#+#"ba+a 'a+ )i&a!u!a KP3 T#!*&*+i E!%7&*(a%i ata(a &ai /
17
1= R#!a'a%a i%t(u"#ta%i +#*Ci%i!a utu! "#+$a%i&!a 7#(a&ata 'a+ )a7at "#+i)#tiCi!a%i @a)a+a "i+a% )i (#%#(.*i( )a+!a& 2= Stu)i #.a&ua%i &a$a "i+a% utu! "#+#ta$ui 7*t#%i %u"b#( )a'a "i+a% )i %uatu @#!u+a 3= Stu)i P*t#%i +a% "#taa batuba(a :5BM= )a %$a(# +a% utu! "#)a7at!a ##(+i *?!*.#%i*a& 4= !a,i u&a+ 6i&a'a$ !#(,a "i+a% utu! "#?(#.i#6 b&*! 6i&a'a$ !#(,a "i+a% 'a+ t#&a$ )ita6a(!a t#ta7i ti)a! )i"iati *$ i%.#%t*(
KP3T P#"SES
K#&*"7*! P#&a!%aa P##&itia P#+#"ba+a T#!*&*+i P(*%#% :KP3T P(*%#%= "#(u7a!a uit 7#&a!%aa t#!i% 'a+ b#(tu+a% "#&a!%aa!a 7##&itia )a 7#+#"ba+a )i bi)a+ t#!*&*+i 7(*%#% "i'a! )a +a% bu"i P(*+(a" 7##&itia 'a+ )i&a!%aa!a< )iu7a'a!a< utu! "#)u!u+ !#bi,a!a 7#"#(ita$ )a&a" "#+ata%i 7#("a%a&a$a ##(+i a%i*a& "#&a&ui )i.#(%iCi!a%i )a 7#"aCaata t#!*&*+i ba(u K#+iata 7##&itia )a 7#+#"ba+a 'a+ )i&a!u!a KP3 T#!*&*+i P(*%#% ata(a &ai / 1= P##&itia )a 7#+ua%aa t#!*&*+i 7(*%#% bi*)i%#&< bi*t#!*&*+i< )a 7#+#&*&aa &i+!u+a 2= P##&itia t#ta+ 7(*%#% )#%u&Cu(i%a%i ba$a ba!a( "i'a! )#+a "#t*)# "#"b(a )a a)%*(7%i
18
3= P##&itia )a 7#+#"ba+a ba$a ba!a( $i,au :+(## Cu#&= b#(ba%i% ba$a abati )#+a *7ti"a%i 7(*%#% 7(*)u!%i bi*)i%#& 4= P##&itia 7#"aCaata "i!(*a&+a utu! "#(#)u!%i 5O2 )a $a%i& %a"7i+'a b#(u7a ba$a ba!u ##(+i a&t#(atiC = P#+*&a$a Oi& %&u)+# )i I)u%t(i P#("i'a!a )#+a "#++ua!a t#!i! BIOS = P#"aCaata Lat#!% A&a" %#ba+ai ba$a ba!u a)itiC 7#i+!at I)#!% 9i%!i*ta% utu! "i'a! 7#&u"a% *t*"*tiC
KP3T APLIKASI P#"$%K
K#&*"7*! P#&a!%aa 7##&itia P#+#"ba+a T#!*&*+i A7&i!a%i P(*)u! :KP3T A7&i!a%i P(*)u!= "#&a!%aa!a 7##&itia t#(a7a )a 7#+#"ba+a 7(*)u! "i'a! )a +a% bu"i P(*+(a" 7##&itia 'a+ )i&a!u!a< )iu7a'a!a utu! "#"b#(i!a %u"ba+a 7#"i!i(a )a 7#+#ta$ua )a&a" "##tu!a !#bi,a!a )i%#!t*( $i&i( "i+a% ata(a &ai/ 7#+#"ba+a %7#%iCi!a%i )a 7##ta7a SNI 7(*)u! "i+a% %#(ta "#&a!u!a "*it*(i+ "utu ba$a ba!a( )a 7#&u"a% 'a+ b#(#)a( )i 7a%a(a K#+iata
A7&i!a%i
P(*)u!
t#&a$
"#"*t*(i
7#"ba+ua
LOBP
7#(@*t*$a )i LEMIGAS LOBP t#(%#but "a"7u "#"b#(i!a ,a%a C*("u&a%i )a b)i+ !#7a)a 7#(u%a$aa 7#&u"a% 7#"#(ita$ )a %6a%ta 'a+ "#"butu$!a K#+iata 7##&itia )a 7#+#"ba+a 'a+ )i&a!u!a KP3 T#!*&*+i A7&i!a%i
19
1= P##&itia t#(a7a )a 7#+#"ba+a ba$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
KP3T GAS
K#&*"7*! P#&a!%aa P##&itia P#+#"ba+a T#!*&*+i Ga% :KP3T Ga%= "#&a!%aa!a !#+iata 7##&itia )a 7#+#"ba+a t#(!ait )#+a t#!*&*+i +a% bu"i "u&ai 7a)a ta$a7 *7#(a%i 7(*)u!%i< 7#+*&a$a< $i++a 7#"aCaata'a%#&ai itu< !#&*"7*! ii b#!#(,a %a"a )#+a Dit,# Mi+a% bai! )a&a" 7#+!a,ia !#bi,a!a "au7u 7#+!a,ia t#!i% 7#"aCaata +a% K#+iata 7##&itia )a 7#+#"ba+a 'a+ )i&a!u!a KP3 T#!*&*+i Ga% ata(a &ai / 1= 7##&itia t#(!ait 7#"aCaata +a% )a 7#'i"7aa'a 2= P#+!a,ia K#bi,a!a 7#"#(ita$ 'a+ "#&i7uti !a,ia 7#"aCaata +a% utu! %#!t*( t(a%7*(ta%i< i)u%t(i< !*"#(%ia& )a (u"a$ ta++a 3= 7#'u%ua !*%#7 %ta)a(i%a%i 7#(&ata 'a+ )i+ua!a )a&a" 7(*%#% 7(*)u!%i< t(a%7*(ta%i )a 7#"aCaata +a% bu"i 4= P#+#"ba+a )a (a@a+ ba+u 7#(a&ata )a&a" 7(*%#% 7(*)u!%i< t(a%7*(ta%i< )a 7#"aCaata +a% bu"i = 7#+!a,ia !#&a'a!a 7(*'#! t#(!ait )#+a +a% bu"i
20
= 7#&a'aa ,a%a 7#+u,ia "at#(ia& 7i7a P*&iEti :PE< HPE=< Tabu+ ba$a Ba!a( Ga% )a aa&i%i% !a)u+a +a% %#(ta ,a%a batua t#!i%
LAB"#AT"#I%M KALIB#ASI
Lab*(at*(iu" Ka&ib(a%i LEMIGAS "a"7u "#&a!u!a !a&ib(a%i 7#(a&ata 7#+u!u(a %u$u< t#!aa )a .*&u"# )a t#&a$ "#)a7at a!(#)ita%i )a(i K*"it# A!(#)ita%i Na%i*a& :KAN= %#,a! ta$u 200 Utu! P#&a'aa !a&ib(a%i 'a+ 7(*C#%%i*a& &ab*(t*(iu" Ka&ib(a%i LEMIGAS )itu,a+ )#+a / 1= 2= 3= 4=
P#(%*i& !a&ib(a%i t#(&ati$ Sta)a( a@ua 'a+ t#(t#&u%u( !# ti+!at %ta)a( a%i*a& atau it#(a%i*a& P#)*"a t#!i% 'a+ "#+a@u !#7a)a ISO8IE5 ? 102 ? 200 P#)*"a t#!i% 'a+ "#+a@u !#7a)a %ta)a( A"#(i!a :ASTM= )a B(iti%$
:BSEN= = Rua+ !a&ib(a%i 'a+ "#"a)ai )#+a %u$u )a !#"baba t#(!*)i%i
21
23 St(u!tu( *(+ai%a%i PPPTMGB “LEMIGAS”
Ga"ba( 1 / St(u!tu( *(+ai%a%i PPPTMGB “LEMIGAS”
B#()a%a(!a Su(at K#7utu%a M#t#(i E#(+i )a Su"b#( Da'a Mi#(a& R#7ub&i! I)*#%ia N*"*( 31 K838MEM82014 ta++a& 1 O!t*b#( 2014< "a!a %u%ua 7#,abat 7#+#&*&a BLU PPPTMGB LEMIGAS ta$u 2014 a)a&a$ %#ba+ai b#(i!ut/ 1= 2= 3= a= b= @= 4= a= b= @= )= #=
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
22
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 $ubu+a )a(i 7*%?7*% t#(t#tu )a&a" #(a@a atau &a7*(a &aba (u+i %#@a(a i)i.i)u atau !*"bia%i )a(i !#)ua &a7*(a t#(%#but”
Sut(i%* :200/21=< “utu! !#7#(&ua #.a&ua%i 7#(&u )i$ubu+!a #"#?#"# 'a+ a)a )a&a" &a7*(a !#ua+a a+a( bi%a )iit#(7(#ta%i!a
23
bi$ &a,ut M#+$ubu+?$ubu+!a #"#?#"# 'a+ a)a )i &a7*(a !#ua+a ii %#(i+ )i%#but aa&i%i% (a%i* !#ua+a”Da(i 7#+#(tia )i ata% )a7at )i%i"7u&!a ba$6a aa&i%i% (a%i* !#ua+a a)a&a$ %uatu "#t*)# aa&i%a 'a+ "#"ba)i+!a 7*% &a7*(a !#ua+a )#+a 7*% &ai'a utu! "#i&ai !i#(,a 7#(u%a$aa Tu,ua )a(i (a%i* !#ua+a a)a&a$ "#"batu "aa,#( )a&a" "#"a$a"i a7a 'a+ 7#(&u )i&a!u!a 7#(u%a$aa %#$ubu+a )#+a iC*("a%i 'a+ b#(a%a& )a(i !#ua+a 'a+ %iCat'a t#(bata% D#+a "#++ua!a (a%i*?(a%i* t#(t#tu "aa,#( a!a "#"7#(*$ %uatu iC*("a%i t#ta+ !#!uata )a !#"a$a 7#(u%a$aa )ibi)a+ !#ua+a Da(i iC*("a%i t#(%#but< "aa,#( )a7at "#"buat !#7utu%a?!#7utu%a 7#ti+ )i "a%a 'a+ a!a )ata+ Ba+i 7i$a! #!%t#(< (a%i* !#ua+a b#(tu,ua utu! "#"7#(*$ +a"ba(a t#ta+ 7#(!#"ba+a !#ua+a %uatu 7#(u%a$aa Utu! %#&a,ut'a "#(#!a )a7at "#"utu%!a a7a!a$ "#"b#&i< "#a$a atau "#,ua& %a$a" 7#(u%a$aa t#(%#but 312 K#u++u&a )a !#t#(bata%a aa&i%i% (a%i* M#u(ut Ha(a$a7 :200/2=< !#u++u&a aa&i%a (a%i* a)a&a$ %#ba+ai b#(i!ut/ 1= Ra%i* "#(u7a!a a+!a?a+!a atau i!$ti%a( 'a+ bi$ "u)a$ )iba@a )a )itaC%i(!a 2= M#(u7a!a 7#++ati 'a+ bi$ %#)#($aa )a iC*("a%i 'a+ )i%a,i!a &a7*(a !#ua+a 3= M#+#ta$ui 7*%i%i !#ua+a )i t#+a$ i)u%t(i &ai 4= Sa+at b#("aCaat utu! ba$a )a&a" "#+i%i "*)#&?"*)#& 7#+a"bi&a !#7utu%a )a "*)#& 7(#)i!%i :?S@*(#= 24
= M#%ta)a(i%a%i %i# 7#(u%a$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+
A)a7u !#t#(bata%a aa&i%i% (a%i* "#u(ut Ha(a$a7 :200/2=< a)a&a$ %#ba+ai b#(i!ut/ 1= K#%u&ita )a&a" "#"i&i$ (a%i* 'a+ t#7at 'a+ )a7at )i+ua!a utu! !#7#ti+a 7#"a!ai'a 2= K#t#(bata%a 'a+ )i"i&i!i &a7*(a !#ua+a 3= Ji!a )ata utu! "#+$itu+ (a%i* ti)a! t#(%#)ia< a!a "#i"bu&!a !#%u&ita "#+$itu+ (a%i* 4= Su&it ,i!a )ata 'a+ t#(%#)ia ti)a! %i!(*
313 Ma@a"?"a@a" (ati* Ra%i* "#u(ut %u"b#( )a(i"aa (a%i* )ibuat< t#()i(i )a(i/ 1= Ra%i*?(a%i* #(a@a< "#(u7a!a (a%i* 'a+ "#+$ubu+!a #"#?#"# 'a+ a)a 7a)a #(a@a %a,a< %#7#(ti @u((#t (ati* )a @a%$ (ati* 2= Ra%i*?(a%i* &a7*(a &aba?(u+i< 'aitu (a%i* 'a+ "#+$ubu+!a #"#?#"# 'a+ a)a 7a)a &a7*(a &aba (u+i %a,a< %#7#(ti 7(*Cit "a(+i< *7#(ati+ (ati*< )a &ai?&ai
25
3= Ra%i*?(a%i* ata( &a7*(a< 'aitu (a%i* 'a+ "#+$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
7#(u%a$aa utu! "#"#u$i !#6a,iba !#ua+a 7a)a %aat
)ita+i$” P#(u%a$aa
)i!ata!a
&i!ui)
a7abi&a
"#"i&i!i
!#"a"7ua
utu!
"#"#u$i !#6a,iba ,a+!a 7#)#!'a )a ,i!a ti)a! "a"7u )i%#but u&i!ui) Ra%i* &i!ui)ita% )i+ua!a utu! "#+u!u( !#"a"7ua 7#(u%a$aa )a&a" 26
"#"#u$i !#6a,iba?!#6a,iba ,a+!a 7#)#! 'a+ %#+#(a $a(u% )i7#u$i Ra%i* &i!ui)ita% ii t#()i(i )a(i/ a= 5u((#t Rati* 5u((#t (ati* ii "#u,u!!a ti+!at !#a"aa !(#)it*( ,a+!a 7#)#! atau !#"a"7ua 7#(u%a$aa utu! "#"ba'a( $uta+?$uta+ t#(%#but T#ta7i %uatu 7#(u%a$aa )#+a @u((#t (ati* 'a+ ti++i b#&u" t#tu "#,a"i a!a )a7at )iba'a('a $uta+ 7#(u%a$aa 'a+ %u)a$ ,atu$ t#"7* !a(#a 7(*7*(%i atau )i%t(ibu%i )a(i a!ti.a &a@a( 'a+ ti)a! "#+utu+!a K#"a$a )a(i @u((#t (ati* a)a&a$ ba$6a (a%i* ii ti)a! "#"b#)a!a ata(a ,#i% a!ti.a &a@a( 'a+ b#(b#)a )i"aa %#ba+ia )a(i a!ti.a ii ,au$ bi$ &i!ui) )a(i7a)a &ai'a
b= 5a%$ Rati* Ra%i* ii a)a&a$ (a%i* 'a+ 7a&i+ &i!ui) S#"a!i ti++i (a%i* ii %#"a!i ti++i 7u&a !#"a"7ua &i!ui)ita% 7#(u%a$aa 'a+ b#(%a+!uta a"u )a&a" 7(a!t#!'a a!a "#"7#+a(u$i 7(*Citabi&ita%'a Ja)i< )a7at )i%i"7u&!a ba$6a &i!ui)ita% a)a&a$ %uatu u!u(a !#"a"7ua 7#(u%a$aa )a&a" "#"#u$i !#6a,iba?!#6a,iba !#ua+a'a 'a+ ta"7a! 7a)a 7*%i%i a&i(a !a% 'a+ "#(u7a!a a&at 7#'a&u(a !#+iata?!#+iata !#ua+a 'a+ )i(#@aa!a utu! 7#(u%a$aa 7a)a "a%a 'a+ a!a )ata+ a+a( "#u,u!!a %uatu
27
!#!a'aa 'a+ "#'a!i!a a7abi&a !#6a,iba?!#6a,iba !#ua+a 'a+ ,atu$ t#"7* )ibutu$!a "a!a ua+ !a% a!a t#(%#)ia
@= ui@! Rati* Ka%"i( :2012/13=<"#(u7a!a (a%i* 'a+ "#u,u!a !#"a"7ua 7#(u%a$aa )a&a" "#"#u$i< "#"ba'a( !#6a,iba atau uta+ &a@a( :uta+ ,a+!a 7#)#!= )#+a a!ti.a &a@a( ta7a "#"7#($itu+!a i&ai %#)iaa (inventory)
2= Ra%i* S*&.abi&ita% D,a(6at* :2004/12=< “Ra%i* S*&.abi&ita% a)a&a$ (a%i* 'a+ "#u,u!!a !a7a%ita% )a !#"a"7ua 7#(u%a$aa utu! "#"#u$i !#6a,iba?!#6a,iba ,a+!a 7a,a+'a B#%a('a u!u(a u"u" 'a+ )i7a!ai a)a&a$ 200 atau 2/1 'a+ b#(a(ti )ua !a&i )a(i t*ta& $uta+ 7#(u%a$aa )i!ata!a %*&.ab bi&a (a%i*'a !u(a+ )a(i 200 S*&.abi&ita% 7#(u%a$aa )a7at )i$itu+ )#+a @a(a b#b#(a7a aa&i%i% (a%i* 'aitu %#ba+ai b#(i!ut/
28
a= T*ta& D#bt t* A%%#t% Rati* :Ra%i* Huta+ T#($a)a7 A!ti.a= Ra%i* ii )i+ua!a utu! "#+u!u( !#"a"7ua 7#(u%a$aa )a&a" "#,a"i $uta+?$uta+'a )#+a %#,u"&a$ a!ti.a 'a+ )i"i&i!i'a S#"a!i ti++i t*ta& )#bt %#"a!i b#%a( ,u"&a$ "*)a& 7i,a"a 'a+ )i+ua!a )i )a&a" "#+$a%i&!a !#utu+a ba+i 7#(u%a$aa :S'a"%u)i< 200/4=
b= T*ta& D#bt t* Euit' Rati* :Ra%i* Huta+ T#($a)a7 M*)a&= Ra%i* ii utu! "#+u!u( %#b#(a7a b#%a( 7#(u%a$aa )ib#&a,ai *$ 7i$a! !(#)itu( S#"a!i b#%a( (a%i* ii b#(a(ti %#"a!i b#%a( )aa 'a+ )i a"bi& )a(i &ua(
3= Ra%i* P(*Citabi&ita% M#u(ut
Sut(i%*
:200/222=<
“P(*Citabi&ita%
a)a&a$
$a%i&
)a(i
!#bi,a!%aaa 'a+ )ia"bi& *$ "aa,#"# Ra%i* !#utu+a utu! "#+u!u( %#b#(a7a b#%a( ti+!at !#utu+a "#u,u!!a %#"a!i bai! "aa,#"# )a&a" "#+#&*&a 7#(u%a$aa”M#u(ut Hu%a )a Pu,ia%tut' :2002/3=< “Ra%i* P(*Citabi&ita% 'a+ "#+u!u( #Ci%i#%i 7#++uaa a!ti.a 7#(u%a$aa atau "u+!i %#!#&*"7*! a!ti.a 7#(u%a$aa” 29
O$ !a(#a< 7(*Citabi&ita% "#(u7a!a 7#@#("ia #Ci%i#%i %uatu 7#(u%a$aa )i )a&a" "#++ua!a "*)a& !#(,a< "a!a @a(a "#++ua!a ti+!at 7(*Citabi&ita% utu! u!u(a #Ci%i#%i %uatu 7#(u%a$aa "#(u7a!a @a(a 'a+ bai! Ra%i* 7(*Citabi&ita% 'a+ )i+ua!a a)a&a$ %#ba+ai b#(i!ut/ a= R#tu( O A%%#t% R#tu( * a%%#t% ,u+a )i%#but %#ba+ai (#tabi&ita% #!**"i% "#(u7a!a u!u(a !#"a"7ua 7#(u%a$aa )#+a "#+$a%i&!a &aba )#+a %#"ua a!ti.a 'a+ )i"i&i!i *$ 7#(u%a$aa Da&a" $a& ii &aba 'a+ )i$a%i&!a a)a&a$ &aba %#b#&u" bu+a )a 7a,a! S#"a!i b#%a( ROA "a!a %#"a!i b#%a( ti+!at !#utu+a )a %#"a!i bai! 7*%i%i 7#(u%a$aa )a(i %#+i 7#++uaa a!ti.a
b= R#tu( O Euit' M#u(ut Sut(i%* :200/223=< “R#tu( * #uit' ii %#(i+ )i%#but )#+a (at# *C (#tu( * #t 6*(t$ 'aitu !#"a"7ua 7#(u%a$aa )a&a" "#+$a%i&!a !#utu+a )#+a "*)a& %#)i(i 'a+ )i"i&i!i< %#$i++a ROE ii a)a 'a+ "#'#but %#ba+ai 7(*Citabi&ita% "*)a& %#)i(i Ra%i* ii "#u,u!!a !#"a"7ua "*)a& 7#"i&i! 'a+ )itaa"!a *$ 7#"i&i! atau i.#%t*( utu! "#+$a%i&!a &aba b#(%i$ 'a+ "#,a)i ba+ia )a(i 7#"i&i! S#"a!i ti++i (a%i* ii %#"a!i ti++i !#utu+a i.#%t*( !a(#a %#"a!i #Ci%i# "*)a& 'a+ )itaa"!a'a Ra%i* ii )i+ua!a utu! "#+u!u( !#"a"7ua "*)a& 30
%#)i(i utu! "#+$a%i&!a !#utu+a ba+i %#&u(u$ 7#"#+a+ %a$a"< bai! %a$a" bia%a "au7u %a$a" 7(#C#(#”
Da(i 7#"ba$a%a )i ata% )a7at )i%i"7u&!a ba$6a (a%i* 7(*Citabi&ita% a)a&a$ (a%i* 'a+ "#+u!u( !#"a"7ua 7#(u%a$aa utu! "#"7#(*$ !#utu+a )#+a "#++ua!a a!ti.a atau "*)a& 'a+ "#+$a%i&!a &aba t#(%#but )a b#(+ua utu! "#+#ta$ui b#%a('a !#"ba&ia 'a+ )ib#(i!a *$ 7#(u%a$aa utu! %#tia7 (u7ia$ "*)a& )a(i 7#"i&i!
@= N#t P(*Cit Ma(+i N#t P(*Cit Ma(+i :Ma(+i Laba B#(%i$= Ra%i* ii "#+u!u( &aba b#(%i$ %#t#&a$ 7a,a! t#($a)a7 7#,ua&a S#"a!i ti++i N#t 7(*Cit "a(+i %#"a!i bai! *7#(a%i %uatu 7#(u%a$aa
31
4= Rati* A!ti.ita% a= -i#) A%%#t% Tu( O.#( P#(7uta(a A!ti.a T#ta7 a)a&a$ (a%i* ata(a 7#,ua&a )#+a a!ti.a t#ta7 #t* Ra%i* ii "#u,u!!a ba+ai"aa 7#,ua&a 7#(u%a$aa )i!ait!a )#+a 7#++uaa a!ti.a t#ta7'a< %#7#(ti +#)u+< !#)a(aa< "#%i?"#%i< )a 7#(+!a7a !at*(
Da(i C*("u&a 'a )a7at )i!#ta$ui ba$6a 7#(7uta(a a!ti.a t#ta7 "#u,u!!a %#ba(a7a b#%a( i&ai 7#,ua&a 'a+ )i7#(*$ 7#(u%a$a utu! %#tia7 a!ti.a t#ta7 'a+ )i"i&i!i'a
b= T*ta& A%%#t% T(u O.#( P#(7uta(a T*ta& A!ti.a a)a&a$ (a%i* !#ua+a 'a+ "#(#7(#ta%i!a !#"a"7ua 7#(u%a$aa utu! "#@i7ta!a 7#,ua&a )#+a "#++ua!a %#&u(u$ a!ti.a 'a+ )i"i&i!i'a Ra%i* ii ,u+a "#"7#(&i$at!a #C#!ti.ita% 7#(u%a$aa )a&a" "#+#&*&a 7#(7uta(a !*"7*# atau #"# a!ti.a itu %#)i(i -*("u&a utu! "#+$itu+ P#(7uta(a A!ti.a T*ta& a)a&a$ %#ba+ai b#(i!ut/ Da(i C*("u&a 'a )a7at )i!#ta$ui ba$6a 7#(7uta(a a!ti.a t*ta& "#u,u!!a %#b#(a7a b#%a( 7#(u%a$aa t#&a$ "#&a!u!a 7#,ua&a )#+a 32
"#++ua!a %#&u(u$ a!ti.a 'a+ )i"i&i!i'a Ra%i* ii "#"b#(i!a iC*("a%i %#b#(a7a b#%a( !*t(ibu%i %#tia7 a!ti.a utu! "#@i7ta!a 7#,ua&a @= >*(!i+ 5a7ita& Tu( *.#( P#(7uta(a M*)a& K#(,a "#(u7a!a (a%i* !#ua+a 'a+ "#u,u!!a !#"a"7ua
7#(u%a$aa
)a&a"
"a)a'a?+ua!a
"*)a&
!#(,a
utu!
"#@i7ta!a 7#,ua&a Ra%i* ii "#(#7(#%#ta%i!a %#b#(a7a ba'a! "*)a& !#(,a b#(7uta( )a&a" %atu ta$u -*("u&a utu! "#+$itu+ P#(7uta(a M*)a& K#(,a a)a&a$ %#ba+ai b#(i!ut/ Da(i C*("u&a'a )i!#ta$ui ba$6a 7#(7uta(a "*)a& !#(,a "#,#&a%!a b#%a('a !*t(ibu%i "*)a& !#(,a )a&a" "#)a7at!a 7#,ua&a b#(%i$ Ra%i* ii "#u,u!!a b#(a7a !a&i "*)a& !#(,a b#(7uta( )a&a" %atu ta$u )= I.#t*(' Tu( O.#(
M#u(ut Ba"ba+ Ri'at* :2001/0=< "##(a+!a ba$6a / “ Inventory "#(u7a!a 7#(%#)iaa ba(a+ 'a+ %#%uai )a&a" 7#(7uta(a< 'a+ %#&a&u )ib#&i )a )i,ua&< 'a+ ti)a! "#+a&a"i 7(*%#% bi$ &a,ut )i )a&a" 7#(u%a$aa t#(%#but
'a+
"#+a!ibat!a
7#(uba$a
b#tu!
)a(i
ba(a+
'a+
b#(%a+!uta” P#(7uta(a 7#(%#)iaa )i$itu+ %#ba+ai b#(i!ut /
Dibutu$!a !*%i%t#%i )a&a" 7#++uaa $a(+a 7*!*! 7#,ua&a %#ba+ai 7#"bi&a+ !a(#a< %#7#(ti ,u+a 7#(%#)iaa< a!u ii )i%a,i!a b#()a%a(!a bia'a 7#(*$a S#ba&i!'a< 7#,ua&a< "#@a!u7 "a(+i &aba P#(%#)iaa (ata F (ata )i$itu+ )#+a "#a"ba$ %a&)* a6a& )a %a&)* a!$i(
33
7#(%#)iaa< )a "#"ba+i'a )#+a )ua P#($itu+a (ata F (ata ii )a7at )i7#($a&u% )#+a (ata F (ata a+!a 7#(%#)iaa !ua(ta&a atau bu&aa
32 Aa&i%i% )a 7#"ba$a%a &a7*(a !#ua+a PPPTMGB “LEMIGAS” 321 Aa&i%i% &a7*(a !#ua+a B#()a%a(!a 7a)a &a7*(a !#ua+a 'a+ t#&a$ )i7#(*$ )a(i PPTMGB “LEMIGAS” Ja!a(ta< "a!a )a7at )iaa&i%i% &a7*(a !#ua+a t#(%#but )#+a "#++ua!a aa&i%i% (a%i* !#ua+a %#ba+ai b#(i!ut / 3211 Ra%i* Li!ui)ita% a= 5u((#t Rati*
5u((#t (ati* 2013
5u((#t (ati* 2014
44440 020 0<14 !a&i 401 12102 <30 !a&i 34
b= 5a%$ Rati*
5a%$ Rati* 2013
324 020
5a%$ Rati* 2014
0<14 !a&i
3421 12102
< !a&i
44440 F 1343
@= ui@! Rati*
ui@! Rati* 2013
020
ui@! Rati* 2014
4<1 !a&i
401 F 33211321
35
12102
2<4 !a&i
3212 Ra%i* S*&.abi&ita% a= T*ta& D#bt t* A%%#t% Rati*
D#bt t* A%%#t% Rati* 2013
020 1432302
D#bt t* A%%#t% Rati* 2014
0<0 12102 1032
0<00
b= T*ta& D#bt t* Euit' Rati*
D#bt t* Euit' Rati* 2013
020 14324110
D#bt t* Euit' Rati* 2014
<1 12102 142000
<0 36
3213 Ra%i* P(*Citabi&ita% a= R#tu( O A%%#t%
R#tu( O A%%#t% 2013
112222 1432302
R#tu( O A%%#t% 2014
0<0
04 1032
0<0
37
3214 Ra%i* A!ti.ita% a= -i#) A%%#t% Tu(*.#(
-i#) A%%#t% Tu(*.#( 2013
30412140 4120430
-i#) A%%#t% Tu(*.#( 2014
<42
102 42103
2<01
b= T*ta& A%%#t% Tu(*.#(
T*ta& A%%#t% Tu(*.#( 2013
T*ta& A%%#t% Tu(*.#( 2014
30412140 1 432302 0<213 10 2 1032 0<122
@= I.#t*(' Tu(*.#(
I.#t*(' Tu(*.#( 2013
102 38
I.#t*(' Tu(*.#( 2014
33211321 3<4 30412140 1 343 12<1
33 Ha%i& aa&i%i% (a%i* &i!ui)ita%< (a%i* %*&.abi&ita%< )a (a%i* 7(*Citabi&ita% 7a)a &a7*(a !#ua+a PPPTMGB “LEMIGAS” ta$u 2013 )a 2014
Ha%i& Aa&i%i% P#(uba$a )a(i A&at Aa&i%i%
Ta$u
Ta$u ta$u 2013 t#($a)a7
2013
2014 2014
Ra%i* Li!ui)ita% 1 5u((#t Rati* 2 5a%$ Rati* 3 ui@! Rati*
0<14 !a&i
< 30 !a&i
2<1 !a&i
0<14 !a&i
< !a&i
<4 !a&i
4<1 !a&i
2<4 !a&i
24<31 !a&i
0<0
0<00
0<013
<1
<0
1<3
Ra%i* S*&.abi&ita% 1 T*ta& D#bt t* T*ta& A%%#t% Rati* 2 T*ta& D#bt t* Euit' Rati*
39
Ra%i* P(*Citabi&ita% 1 R#tu( * A%%#t%
0<0
0<0
?0<022
<42
2<01
?<43
0<213
0<122
?0<01
Ra%i* A!ti.ita% 1 -i A%%#t% Tu( O.#( 2 T*ta& a%%#t% Tu( O.#( 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%
P#"ba$a%a / B#()a%a(!a $a%i& aa&i%i% 'a+ t#&a$ )iu(ai!a< "a!a )a7at )ibuat 7#"ba$a%a "#+#ai !#a)aa &i!ui)ita%< %*&.abi&ita%< 7(*Citabi&ita% )a a!ti.ita% %#ba+ai b#(i!ut / 1 Ra%i* Li!ui)ita% a 5u((#t (ati* 5u((#t Rati* "#u,u!!a %#,au$ "aa !#6a,iba &a@a( 'a+ )i,a"i 7#"ba'a(a'a *$ a!ti.a &a@#( 'a+ )i"i&i!i 7#(u%a$aa t#(%#but Da(i aa&i%i% t#(&i$at ba$6a 5u((#t Rati* 7#(u%a$aa PPPTMGB “LEMIGAS” ta$u 2013 %#b#%a( 0<14 !a&i
"#+a&a"i !#ai!a 7a)a ta$u 2014
"#,a)i <30 !a&i )#+a %#&i%i$ 7#(ba)i+a 2<1 !a&i S#$i++a )a7at )i%i"7u&!a< ba$6a !#ai!a 5u((#t (ati* "#u,u!!a 7#(u%a$aa "#"i&i!i !i#(,a 'a+ bai! !a(#a 7#(u%a$aa "a%i$ "a"7u utu! "a"7u "#"ba'a( !#6a,iba &a@a('a )#+a a!ti.a &a@a( 'a+ )i"i&i!i b 5a%$ Rati* 5a%$ Rati* "#u,u!!a 7#(ba)i+a ata(a !a% )a a!ti.a &a@a( 'a+ bi%a %#+#(a "#,a)i ua+ !a% )#+a $uta+ &a@a( Da(i $a%i& aa&i%i% t#(&i$at ba$6a @a%$ (ati* "#+a&a"i 7#i+!ata )a(i ta$u 2013 %#b#%a(
40
0<14 !a&i )a 2014 %#b#%a( < !a&i )#+a %#&i%i$ 7#(ba)i+a <4 !a&i S#$i++a )a7at )i%i"7u&!a ba$6a !#ai!a @a%$ (ati* "#u,u!!a !*)i%i 7#(u%a$aa
)a&a"
!#a)aa
&i!ui)
)a
7#i+!ata
ti+!at
(a%i*
"#u,u!!a 7#i+!ata !i#(,a 7#(u%a$aa 'a+ bai! !a(#a 7#(u%a$aa "a%i$ "a"7u "#"ba'a( !#6a,iba &a@a('a )#+a a!ti.a &iui) 'a+ )i"i&i!i @ ui@! Rati* ui@! Rati* "#u,u!!a !#"a"7ua 7#(u%a$aa )a&a" "#"ba'a( !#6a,iba Cia@ia& ,a+!a 7#)#! )#+a "#++ua!a a!ti.a &a@a( 'a+ bi$ &iui) Da(i $a%i& aa&i%i% t#(&i$at ba$6a ui@! Rati* ta$u 2013 %#b#%a( 4<1 !a&i )a ta$u 2014 %#b#%a( 2<4 !a&i "#+a&a"i !#ai!a )#+a %#&i%i$ 7#(ba)i+a %#b#%a( 24<31 !a&i %#$i++a )a7at )i%i"7u&!a ba$6a !#ai!a
ui@!
Rati*
"#u,u!!a
7#(u%a$aa
"a"7u
"#"ba'a(
!#6a,iba Cia@ia& ,a+!a 7#)#! )#+a "#++ua!a a!ti.ita% &a@a( 'a+ bi$ &iui) 2 Ra%i* S*&.abi&ita% a T*ta& D#bt t* T*ta& A%%#t% Rati* T*ta& D#bt t* T*ta& A%%#t% Rati* "#u,u!!a %#,au$ "aa 7#(u%a$aa "a"7u
"#,a"i
$uta+?$uta+'a
)#+a
%#,u"&a$
a!ti.a
'a+
)i"i&i!i'a Da(i $a%i& aa&i%i% t#(&i$at ba$6a T*ta& D#bt t* T*ta& A%%#t% Rati* Ta$u 2013 %#b#%a( 0<0 )a 2014 %#b#%a( 0<00 "#+a&a"i !#ai!a )#+a %#&i%i$ 0<013 %#$i++a )a7at )i%i"7u&!a ba$6a !#ai!a T*ta& D#bt t* T*ta& A%%#t% Rati* )i%#bab!a *$ !#ai!a a!ti.a 'a+ bi$ b#%a( )a(i7a)a
!#ai!a
t*ta&
$uta+<
41
'a+
b#(a(ti
!#"a"7ua
#!**"i
7#(u%a$aa )a&a" "#"#u$i !#6a,iba )#+a "#++ua!a a!ti.a )a&a" !#a)aa bai!
b T*ta& D#bt t* T*ta& Euit' Rati* T*ta& D#bt t* T*ta& Euit' Rati* utu! "#+u!u( %#b#(a7a ,au$ 7#(u%a$aa )ib#&a,ai *$ 7i$a! !(#)itu( Da(i $a%i& aa&i%i% t#(&i$at ba$6a T*ta& D#bt t* T*ta& Euit' Rati* ta$u 2013 %#b#%a( <1 )a ta$u 2014 %#b#%a( <0 )#+a %#&i%i$ 7#(ba)i+a %#b#%a( 1<3 S#$i++a )a7at )i%i"7u&!a ba$6a !#ai!a T*ta& D#bt t* T*ta& Euit' Rati* "#u,u!!a !i#(,a 7#(u%a$aa 'a+ !u(a+ bai! !a(#a 7#(u%a$aa "#a++u+ (i%i!* Cia@ia& 'a+ %#"a!i b#%a( )a(i b#(ta"ba$'a $uta+ atau !#6a,iba %#tia7 ta$u'a 3 Ra%i* P(*Citabi&ita% a R#tu( * A%%#t% R#tu( * A%%#t% "#"b#(i!a +a"ba(a t#ta+ $a%i& 'a+ )i)a7at!a )a(i i.#%ta%i 'a+ )i&a!u!a 7#(u%a$aa 7a)a t*ta& a!ti.a Da(i $a%i& aa&i%i% t#(&i$at ba$6a R#tu( * A%%#t% ta$u 2013 %#b#%a( 0<0 )a ta$u 2014 %#b#%a( 0<0 )#+a %#&i%i$ 7#(ba)i+a %#b#%a( ?0<022< %#$i++a )a7at )i%i"7u&!a ba$6a 7#u(ua R#tu( * a%%#t% %#tia7 ta$u'a "#u,u!!a !i#(,a 7#(u%a$aa 'a+ !u(a+ bai! 6a&au7u 7#(u%a$aa "#+$a%i&!a !#utu+a atau &aba %#tia7 ta$u'a a"u 7#i+!ata !#utu+a atau &aba ti)a! %#ba)i+ )#+a 7#i+!ata a!ti.a bi$ b#%a( !a(#a 7#(u%a$aa !u(a+ "a!%i"a& )a&a" "#+$a%i&!a !#utu+a )#+a %#"ua a!ti.a 'a+ )i"i&i!i'a 4 Ra%i* A!ti.ita% a -i A%%#t% Tu( O.#( 42
-i A%%#t% Tu( O.#( "#u,u!!a 7#(ba)i+a ata(a a!ti.a t#ta7 'a+ )i"i&i!i
t#($a)a7
7#,ua&a
)a
"#+u!u(
%#b#(a7a
b#%a(
ti+!at
!#"a"7ua 7#(u%a$aa )a&a" "#"aCaat!a a!ti.a t#ta7 'a+ )i"i&i!i %#@a(a #Ci%i# Da(i $a%i& aa&i%i% t#(&i$at ba$6a -i A%%#t% Tu( O.#( 7a)a ta$u 2013 %#b#%a( ?<43 )a ta$u 2014 %#b#%a( 2<01 )#+a %#&i%i$ 7#(ba)i+a %#b#%a( ?<43 'a+ b#(a(ti "#+a&a"i 7#u(ua 'a+ "#+a!ibat!a !u(a+ bai!'a !i#(,a 7#(u%a$aa )a "#u(u'a .*&u"# 7#,ua&a 7#(u%a$aa 7a)a ta$u t#(%#but b T*ta& A%%#t% Tu( O.#( T*ta& A%%#t% Tu( O.#( "#u,u!!a #C#!ti.ita% 7#++uaa a!ti.a *7#(a%i 7#(u%a$aa )a&a" "#+$a%i&!a 7#,ua&a Da(i aa&i%i% t#(&i$at ba$6a T*ta& A%%#t% Tu( O.#( 7a)a ta$u 2013 %#b#%a( 0<213 )a ta$u 2014 %#b#%a( 0<122 )#+a %#&i%i$ 7#(ba)i+a %#b#%a( 7#(u%a$aa
"#+a&a"i
7#(u%a$aa
b#&u"
7#u(ua
"a"7u
'a+
"#"7#(ta$a!a
"#+#C#!tiC!a t*ta& a%%#t 'a+ )i"i&i!i
BAB I9 PENUTUPAN 41 KESIMPULAN
43
?0<01 'a+ b#(a(ti "#++a"ba(!a !#"a"7ua'a
ba$6a )a&a"
B#()a%a(!a aa&i%a 'a+ t#&a$ )iu(ai!a 7a)a bab %#b#&u"'a< "a!a )a7at )i%i"7u&!a %#ba+ai b#(i!ut / 1 Ra%i* Li!ui)ita% 7a)a PPPTMGB “LEMIGAS” )a(i ta$u 2013 !# ta$u 2014 "#+a&a"i !#ai!a 'a+ b#(a(ti 7#(u%a$aa %#"a!i bai! )a )a&a" !*)i%i %#$at 2 Ra%i* S*&.abi&ita% 7a)a PPPTMGB “LEMIGAS” )a(i ta$u 2013 !# ta$u 2014
"#+a&a"i
7#(u%a$aa
utu!
!#ai!a
'a+
"#"ba'a(
b#(a(ti
!#6a,iba
%#"a!i
bai!
,a+!a
7#)#!
!#"a"7ua 'a
)a
"#"u+!i!a 7#(u%a$aa "#i+!at!a !#utu+a 3 Ra%i* P(*Citabi&ita% 7a)a PPPTMGB “LEMIGAS” )a(i ta$u 2013 !# ta$u 2014 "#+a&a"i 7#u(ua 'a+ b#(a(ti "#u,u!!a !i#(,a 7#(u%a$aa 'a+ !u(a+ bai! 6a&au7u 7#(u%a$aa "#+$a%i&!a !#utu+a atau &aba %#tia7 ta$u'a a"u 7#i+!ata !#utu+a atau &aba ti)a! %#ba)i+ )#+a 7#i+!ata a!ti.a bi$ b#%a( !a(#a 7#(u%a$aa !u(a+ "a!%i"a& )a&a" "#+$a%i&!a !#utu+a )#+a %#"ua a!ti.a 'a+ )i"i&i!i'a 4 Ra%i* A!ti.ita% 7a)a PPPTMGB “LEMIGAS” )a(i ta$u 2013 !# ta$u 2014 "#+a&a"i 7#u(ua 'a+ "#++a"ba(!a ba$6a 7#(u%a$aa b#&u" "a"7u "#"7#(ta$a!a !#"a"7ua'a )a&a" "#+#C#!tiC!a t*ta& a%%#t 'a+ )i"i&i!i )a 7#,ua&a 7#( ta$u
42 SARAN 1 PPPTMGB “LEMIGAS” $a(u% "#i+!at!a !#"a"7ua 7#(u%a$aa )a&a" "#"ba'a( !#6a,iba ,a+!a 7a,a+'a )a "#i+!at!a !i#(,a 7#(u%a$aa 2 PPPTMGB “LEMIGAS” $a(u% bi$ "#i+!at!a !i#(,a "aa,#"# )a&a" "#+#&*&a 7#,ua&a )a "#+#C#!tiC!a a%%#t 'a+ )i"i&i!i 44
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