摘要：Financial reports have some limitations on their features interim report, different standar and the existence of some factors that cannot be changed with money. The research is aimed to analyze the financial performance of PDAM Kota Batu. The data were taken from the financial report in the period of July-October 2008. Interviews and documentations were used to collect data, in turn analyzed by implementing the Act of Minister of Internal Affairs No. 47, 1999. Based on the pre research, it was indicated that PDAM has not implemented the act comprehensively, especially on the financial indicators. The results showed that financial performance of PDM along the periods were relatively good. The conditions were identified from the high level of equities owned by the company. The unefficient exploitation of resources and capitals in activating the company’s operational activities were still analyzed further. The suggestion taken from the research is that PDAM needs to protect the subsidy load by increasing the rate for the non commercial customers and improve its ability to detect any water loss on every single point.
关键词：financial performance;act of minister of internal affairs;PDAM
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