Penerapan proyeksi atas laporan keuangan proforma terhadap laporan keuangan PG Tasikmadu Karanganyar

Oleh :
Karlina Fatma - F3306059 - Fak. Ekonomi dan Bisnis

ABSTRACT Tasikmadu Sugar Factory is one of production unit from PTPN IX (Persero) which has production activities is to make the sugar-reed to be the sugar. This Sugar Factory is located in Ngijo village, Tasikmadu, Karanganyar. In this research, the title which is choosed by the writer is PENERAPAN PROYEKSI ATAS LAPORAN KEUANGAN PROFORMA TERHADAP LAPORAN KEUANGAN PG TASIKMADU KARANGANYAR. Data were obtained by literature review and field researches, such as interview, observation and documentation. The purpose of this research is to examine factory’s finance condition which using analysis technique is called Proforma Finance Report. Proforma Finance Report is one of technique to projects factory’s finance condition. Data resources which used is balance sheet and income statement in 2004, 2005, 2006, and 2007. Then, compares with projection in 2007 so that it will be knew how much increase and also decrease in the factory. Result of this research which use analysis technique is there is a loss after tax in 2007, the amount is 2.292.945.686 and loss projection after tax in 2007 is 2.607.865.619 with the amount of difference is 314.919.933 and average is 38,51%. Activa total in 2007 is 74.400.466.878 and activa total projection in 2007 is 37.255.316.870 with the amount of difference is 37.145.150.008 and average is 17,58%. Pasiva total in 2007 is 74.400.466.878 and pasiva total projection in 2007 is 37.255.316.870 with the amount of difference 37.145.150.008 and average is 17,58%. Based on the result, it could be took a conclusion that there are some big differences with balance sheet and income statement with the projection so that this analysis technique couldn’t be implied in Sugar Factory Tasikmadu Karanganyar and it is not effective if we use it to examine the development of factory’s finance condition.