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LAPORAN KULIAH KERJA PRAKTIK
ANALISIS LAPORAN KEUANGAN TAHUN 2013 DAN 2014 PADA PPPTMGB“LEMIGAS” JAKARTA
Dibuat u tu! "#"# u$i %a&a$ %atu %'a(at )a&a"
"# '#&#%ai!a
P(*+(a" St(ata Satu Pa)a P(*+(a" Stu)i Ma a,#"# K#ua +a
-a!u&ta% E!* *"i U i.#(%ita% Bu)i Lu$u(
Di%u%u O&#$ /
1 -i!i$ -it(ia 1331 000 02 H# i u&ia Sa(i 1331 00 03 5a )(a A%"*(*6ati 1331 02 0
N*"*( &a7*(a / 8KKP8-E8UBL8 8D#%#"b#(8201
-AKULTAS EKONOMI
UNI9ERSITAS BUDI LUHUR
JAKARTA
201
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LEMBAR PENGESAHAN
La7*(a Ku&ia$ K#(,a P(a!ti! 'a + )i%u%u *&#$ /
1 -i!i$ -it(ia Ni" 1331 000 02 H# i u&ia Sa(i Ni" 1331 00 03 5a )(a A%"*(*6ati Ni" 1331 02 0
D# +a Ju)u& /A a&i%i% La7*(a K#ua +a Ta$u 2013 )a 2014 7a)aPPPTMGB “LEMIGAS” Ja!a(ta
B#()a%a(!a !#+iata 7a)a i %ta %i 8 &#"ba+a 8 7#(u%a$aa / PPPTMGB“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 +
Ta ++a&
:;u6* *< S E< M Si=
P#"bi"bi + La7a +a
Ta ++a&
: K*"a(u)i < S T=
-a!u&ta% E!* *"i U i.#(%ita% Bu)i Lu$u(
K#tua P(*+(a" Stu)i<
:Mia La!%"i6ati< S E< M M=
KATA PENGANTAR
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S#+a&a 7u,i )a %'u!u( 7# u&i% 7a ,at!a !#7a)a A&&a$ S>T ata% %#+a&a
!a(u ia )a (a$"at?N'a %#$i ++a 7# u&i% )a7at "# '#&#%ai!a La7*(a Ku&ia$
K#(,a P(a!ti! :KKP= S#ba+ai"a a !#t# tua 'a + b#(&a!u u tu! "#"# u$i %a&a$
%atu %'a(at !#&u&u%a )a&a" "# #"7u$ 7(*+(a" %tu)i Ma a,#"# 7a)a -a!u&ta%
E!* *"i U i.#(%ita% Bu)i Lu$u( Ja!a(ta La7*(a Ku&ia$ K#(,a P(a!ti! i i b#(,u)u&
A a&i%i% La7*(a K#ua +a Ta$u 2013 )a Ta$u 2014 Pa)a Pu%at P# #&itia )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! i i< 7# u&i% )iba tu *&#$ 7i$a!?
7i$a! 'a + )# +a %# a + $ati "#"b#(i!a %#"a +at )a "#"b#(i )*(* +a bai!
%#@a(a &a +%u + "au7u ti)a! &a +%u +< *&#$ !a(# a itu 7# u&i% i +i "# +u@a7!a
t#(i"a!a%i$ !#7a)a /
1 A&&a$ S>T 'a + t#&a$ "#"b#(i!a !#&a @a(a )a&a" "# '#&#%ai!a La7*(a
Ku&ia$ K#(,a P(a!ti! :KKP=
2 O(a + tua 'a + %#&a&u "# )u!u + %#(ta "#"b#(i!a )*(* +a )a )*a
!#7a)a 7# u&i% u tu! "# '#&#%ai!a La7*(a Ku&ia$ K#(,a P(a!ti! i i3 I( Rat a i +%i$ A%"a(a >u&a < M B A %#&a!u D#!a -a!u&ta% E!* *"i
U i.#(%ita% Bu)i Lu$u(4 Mia La!%"i6ati< S E< M M %#&a!u K#tua P(*+(a" Stu)i Ma a,#"# -a!u&ta%
E!* *"i U i.#(%ita% Bu)i Lu$u(;u6* *< S E< M Si %#&a!u D*%# P#"bi"bi + 'a + t#&a$ "#&ua +!a
6a!tu 'a u tu! "#"b#(i!a bi"bi +a )a "a%u!a )a&a" 7# 'u%u a
La7*(a KKP i iK*"a(u)i < S T %#&a!u P#"bi"bi + La7a +a )i Pu%at P# #&itia )a
P# +#"ba +a T#! *&*+i Mi 'a! )a Ga% Bu"i “LEMIGAS” 'a + t#&a$
"#"b#(i!a !#%#"7ata !#7a)a 7# u&i% u tu! "#&a!%a a!a Ku&ia$ K#(,a
P(a!ti!
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I( Da(u Si%6a t* %#&a!u K#7a&a Bi)a + ACi&ia%i )a I C*("a%i PPPTMGB
“LEMIGAS” 'a + t#&a$ "#"b#(i!a !#%#"7ata !#7a)a 7# u&i% u tu!
"#&a!%a a!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 u tu! "#"b#(i!a %#"a +at< )*a %#(ta b#(ba+ai
i C*("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! i i "a%i$
ba 'a! !#!u(a +a )a ,au$ )a(i %#"7u( a< u tu! 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 La7*(a Ku&ia$ K#(,a P(a!ti! i i )a7at b#("a Caat
ba+i !ita %#"ua< !$u%u% 'a ba+i Sub Bi)a + ACi&ia%i )a I C*("a%i Pu%at P# #&itia
)a P# +#"ba +a T#! *&*+i Mi 'a! )a Ga% Bu"i “LEMIGAS” )a Ma$a%i%6a8i
U i.#(%ita% Bu)i Lu$u( Ja!a(ta
Ja!a(ta< 201
P# u&i%
DA-TAR ISI
HALAMAN JUDUL
LEMBAR PENGESAHAN
KATA PENGANTAR
DA-TAR ISI
DA-TAR GAMBAR
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DA-TAR TABEL
DA-TAR LAMPIRAN
BAB I
1.2 Maksud dan Tujuan.......................................................................................3
1.2.1 Maksud Kuliah Kerja Praktik (KKP) :........................................................3
1.2.2 Tujuan Kuliah Kerja Praktik......................................................................3
1.3 Metode Pengumpulan Data.......................................................................... 3
1.4 istematika Pen!usunan..............................................................................."
BAB II
2.1 ejarah PPPTM#$ %&'M # *....................................................................... +
2.2 Pro,l PPPTM#$ %&'M # *.........................................................................11
2.2.1 -isi dan Misi &'M # ...........................................................................11
"
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DA-TAR GAMBAR
Ga"ba( 1 / St(u!tu( *(+a i%a%i PPPTMGB “LEMIGAS”
+
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DA-TAR TABEL
Tab#& 1 / Tab#& A a&i%i% P#(ba )i +a Ta$u 2013 )a Ta$u 2014
Ra%i* Li!ui)ita%< Ra%i* %*&.abi&ita%<Ra%i* P(*Citabi&ita%< Ra%i*
A!ti.ita% Pa)a PPTMGB “LEMIGAS”
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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%
/
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BAB I
PENDAHULUAN
1 1 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 U i.#(%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= i i )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$a !# )a&a" 7(a!ti! 'a +
)i&a!%a a!a )i &a7a +a S#$i ++a "a$a%i%6a8i )a7at "#"a$a"i &a +%u +
7#!#(,aa )a&a" %uatu *(+a i%a%i<7#(u%a$aa atau i %ta %i 7#"#(i ta$ 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#($a)a7
7#(!#"ba +a )u ia u%a$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 'aitut#(,a)i 'a 7# i +!ata $a(+a 7(*)u! )a t#(,a)i 'a 7# u(u a )a'a
b#&i !* %u"# S#)a +!a tu,ua )a(i 7a)a 7#(u%a$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 u tu! "# i +!at!a
!ua&ita% bai! !ua&ita% ,a%a "au7u !ua&ita% 7(*)u!Sa&a$ %atu a&at 'a + )i+u a!a u tu! "# +#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 7#(u%a$aa )itu ,u!!a )a&a" &a7*(a #(a@a< 'aitu u tu!
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"# +#ta$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 "a a )a a?)a a u tu! "#"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$aa A a&i%i% &a7*(a !#ua +a
"#(u7a!a 7(*%#% 'a + 7# u$ 7#(ti"ba +a )a&a" (a +!a "#"ba tu
"# +#.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 u tu! "# # 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$aa 7a)a "a%a )ata + A a&i%i% (a%i* &a7*(a !#ua +a 'a + )i+u a!a a)a&a$ a a&i%i% (a%i*
&i!ui)ita% atau (a%i* "*)a& !#(,a< a a&i%i% (a%i* %*&.abi&ita% )a a a&i%i% (a%i*
7(*Citabi&ita% A a&i%i% (a%i* &i!ui)ita% "#(u7a!a (a%i* 'a + )i+u a!a u tu!
"# +u!u( !#"a"7ua 7#(u%a$aa )a&a" "#"# u$i !#6a,iba ,a +!a 7# )#!
7#(u%a$aa A a&i%i% (a%i* %*&.abi&ita% "#(u7a!a (a%i* u tu! "# +u!u(
!#"a"7ua 7#(u%a$aa )a&a" "#"# u$i !#6a,iba ,a +!a 7a ,a + 7#(u%a$aaB#()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! i i “Analisis Laporan Keuangan Tahun 2013 dan Tahun
2014 pada PPPTMGB “LEMIGAS !
1 2 Ma!%u) )a Tu,ua
1 2 1 Ma!%u) Ku&ia$ K#(,a P(a!ti! :KKP= /
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a M# +a7&i!a%i!a t#*(i 'a + )i)a7at %#&a"a 7#(!u&ia$a )# +a )u ia
!#(,a %#b# a( 'ab P# u&i% )a7at "# a"ba$ 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" )u ia !#(,a
1 2 2 Tu,ua Ku&ia$ K#(,a P(a!ti!
a M#"b#(i!a 7# ,#&a%a t# ta + La7*(a K#ua +ab M# ,#&a%!a "a@a" "a@a" Ra%i* La7*(a K#ua +a@ A a&i%i% )a 7#"ba$a%a &a7*(a !#ua +a PPPTMGB “LEMIGAS”
1 3 M#t*)# P# +u"7u&a Data
A)a7u @a(a 'a + )i&a!u!a )a&a" 7# +u"7u&a )ata 'a + )i7#(&u!a
7# 'u%u )a&a" "# 'u%u La7*(a Ku&ia$ 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 u tu! "# )a7at!a )a
"# +u"7u&!a )ata?)ata 'a + )i7#(&u!a )a&a" 7# 'u%u a )a
7#"ba$a%a La7*(a Ku&ia$ K#(,a P(a!ti! i i A)a7u @a(a 'a +
)i&a!u!a 'aitu/
1= >a6a @a(a :I t#(.i#6=D# +a b#()ia&*+ &a +%u + )a !#"u)ia )i @atat $a&?$a& 'a +
)i7#(&u!a 6a6a @a(a i i u tu! "#"7#(*&#$ i C*("a%i t#(tu&i%
atau &i%a )a(i !a('a6a 7#(u%a$aa I C*("a%i itu a ta(a &ai
#(a@a< a(u% !a% )a &a7*(a !#ua +a &ai 'a 'a + a!a
)i+u a!a u tu! "# 'u%u La7*(a K#(,a P(a!ti! i i
2= D*!u"#
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;aitu 7# +u"7u&a )ata "# +# ai $a&?$a& 'a + b#($ubu +a
)# +a @atata )a &a7*(a 'a + )i+u a!ab P# #&itia K#7u%ta!aa
D# +a "# +u"7u&!a )a "#"7#&a,a(i )ata t#*(iti% b#(u7a )ata )a(i
ba+ia Tata U%a$a PPPTMGB “LEMIGAS” Ja!a(ta< bu!u< "*)u&< %#(ta
ba$a &ai 'a + b#($ubu +a )# +a "at#(i 7#"ba$a%a
1 4 Si%t#"ati!a P# 'u%u a
B#()a%a(!a )ata 'a + )i7#(*&#$ )a %#t#&a$ )i!#&*"7*!!a "a!a
%i%t#"ati!a P# 'u%u a La7*(a Ku&ia$ K#(,a P(a!ti! i i )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 i i )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%u aLa7*(a Ku&ia$ K#(,a P(a!ti!
BAB II / GAMBARAN UMUM
Bab i i "# +u(ai!a S#,a(a$ %i +!at PPPTMGB “LEMIGAS”< P(*Ci&
PPPTMGB “LEMIGAS” )a St(u!tu( O(+a i%a%i PPPTMGB
“LEMIGAS”
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BAB III / LAPORAN KEGIATAN KULIAH KERJA PRAKTIK
Ba+ia i i )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" "a@a" Ra%i* La7*(a K#ua +a
Sub bab A a&i%i% )a 7#"ba$a%a &a7*(a !#ua +a PPPTMGB
“LEMIGAS”
BAB I9 / PENUTUPAN
Bab i i "#(u7a!a bab t#(a!$i( )a&a" La7*(a Ku&ia$ K#(,a P(a!ti! i i
Pa)a bab i i 7# u&i% "# 'a"7ai!a !#%i"7u&a ata% La7*(a Ku&ia$
K#(,a P(a!ti! i i )a "#"uat %#)i!it %a(a
BAB II
GAMBARAN UMUM
2 1 S#,a(a$ PPPTMGB “LEMIGAS”
K#&a$i(a L#"ba+a Mi 'a! )a Ga% Bu"i< atau )i%i +!at LEMIGAS<
"#(u7a!a 7#(6u,u)a !#i +i a P#"#(i ta$ u tu! "#"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 i C*("a%i 'a + )i7#(&u!a %#ba+ai ba$a
7#(ti"ba +a ba+i 7a(a 7# +a"bi& !#7utu%a
K#butu$a i i "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$u 1 0 t# ta + P#(ta"ba +a Mi 'a!
)a Ga% Bu"i 'a + "u( i b#(&a )a%!a U )a +?U )a + Da%a( 1 4 <
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!$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#(+u a!a %#b#%a(?b#%a( 'au tu! !#"a!"u(a (a!'at”
P# ,aba(a 'a )a&a" U )a +?U )a + N* 44 P(7 Ta$u 1 0
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 1 1 )ia +!at %#ba+ai
K#7a&a Ba+ia P# +*&a$a )a R#%#a(@$ Lab*(at*(iu" 'a + )ib#(i tu+a%
u tu! "#"buat a%!a$ (# @a a 7#"ba +u a Pu%at P# )i)i!a ?P#(@*baa
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E!%7&*ita%i a ta(a &ai /
1= 5BM t* P*6#(
2= I .# ta(i%a%i )a A i&i%a 5a)a +a Mi+a% I )* #%ia3= P#"buata Su(Ca!ta MES u tu! 7# i +!ata P#(*&#$a Mi 'a!
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4= A7&i!a%i K* .#(+# %i a *t#! *&*+i?Bi*# +i ##(i + u tu! P# i +!ata
P#(*&#$a Mi 'a!= P# +#"ba +a T#! *&*+i U&t(a%* *+(a7$' u tu! A7&i!a%i I %7#!%i Su"u(
Mi 'a! )a +a% Bu"i= P# +#"ba +a M#t*)# !a(a!t#(i%a%i R#%#(.*i( "#&a&ui I t#+(a%i S#i%"i!<
7#t(*Ci%i!a< )a T#! i! R#%#(.*i(= P# +#"ba +a T#! *&*+i P#"*)#&a 7# 'i"7a a Ga% 5O2 7a)a C*("a%i
G#*&*+i
b KP3T EKSPLORASI
K#&*"7*! P#&a!%a a P# #&itia P# +#"ba +a T#! *&*+i E!%7&*ita%i
:KP3T E!%7&*ita%i= "#(u7a!a 7#&a!%a a t#! i% 'a + "#&a!%a a!a
7# #&itia )a 7# +#"ba +a t#! *&*+i )ibi)a + #!%7&*(a%i P(*+(a"
7# #&itia KP3 T#! *&*+i E!%7&*(a%i )ia(a$!a u tu! "# #"u!a %u"b#(
)a'a "i+a% ba(u )a u tu! "# i +!at!a @a)a +a "i+a% bai! 'a +
!* .# %i* a& "au7u * !* .# %i* a&< %#(ta "#"ba tu "#"b#(i!a %*&u%i
!#7a)a 7#"#(i ta$ )a i )u%t(i "i+a% 'a + t#(!ait )# +a !#+iata
#!%7&*(a%i "i+a%
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i )u%t(i "i+a% a)a&a$ )# +a "#"b#(i!a 7#&a'a a ,a%a 7# #&itia )a
7# +#"ba +a )a&a" bi)a + #!%7&*(a%i< a ta(a &ai "#&a&ui Ja%a A a&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 u tu!
"# u ,a + !#bi,a!a 7#"#(i ta$ )a !#"a,ua i )u%t(i )a&a" (a +!a
"# i +!ata %u"b#( )a'a "i+a% a%i* a&
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K#+iata 7# #&itia )a 7# +#"ba +a 'a + )i&a!u!a KP3 T#! *&*+i
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t#&a$ )ita6a(!a t#ta7i ti)a! )i"i ati *&#$ i %.#%t*(
@ KP3T PROSES
K#&*"7*! P#&a!%a a P# #&itia P# +#"ba +a T#! *&*+i P(*%#%
:KP3T P(*%#%= "#(u7a!a u it 7#&a!%a a t#! i% 'a + b#(tu+a%
"#&a!%a a!a 7# #&itia )a 7# +#"ba +a )i bi)a + t#! *&*+i 7(*%#%
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u tu! "# )u!u + !#bi,a!a 7#"#(i ta$ )a&a" "# +ata%i 7#("a%a&a$a
# #(+i a%i* a& "#&a&ui )i.#(%iCi!a%i )a 7#"a Caata t#! *&*+i ba(u
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"#"b(a )a a)%*(7%i3= P# #&itia )a 7# +#"ba +a ba$a ba!a( $i,au :+(## Cu#&= b#(ba%i% ba$a
abati )# +a *7ti"a%i 7(*%#% 7(*)u!%i bi*)i%#&
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4= P# #&itia 7#"a Caata "i!(*a&+a u tu! "#(#)u!%i 5O2 )a $a%i&
%a"7i + 'a b#(u7a ba$a ba!u # #(+i a&t#( atiC= P# +*&a$a Oi& %&u)+# )i I )u%t(i P#("i 'a!a )# +a "# ++u a!a t#! i!
BIOS= P#"a Caata Lat#!% A&a" %#ba+ai ba$a ba!u a)itiC 7# i +!at I )#!%
9i%!i*ta% u tu! "i 'a! 7#&u"a% *t*"*tiC
) KP3T APLIKASI PRODUK
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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 +u a 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#"#(i ta$ )a %6a%ta 'a +
"#"butu$!a
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A7&i!a%i
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%#7#(ti bi*Cu#&< Di"#t$'& Et$#( %#ba+ai ba$a ba!a( (u"a$ ta ++a i )u%t(i
"au7u t(a %7*(ta%i
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4= 7# #&itia )a 7# +#"ba +a C*("u&a 7#&u"a% u tu! t(a %7*(ta%i )a
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# KP3T GAS
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bai! )a&a" 7# +!a,ia !#bi,a!a "au7u 7# +!a,ia t#! i% 7#"a Caata
+a%
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2= P# +!a,ia K#bi,a!a 7#"#(i ta$ 'a + "#&i7uti !a,ia 7#"a Caata +a%u tu! %#!t*( t(a %7*(ta%i< i )u%t(i< !*"#(%ia& )a (u"a$ ta ++a
3= 7# 'u%u a !* %#7 %ta )a(i%a%i 7#(&ata 'a + )i+u a!a )a&a" 7(*%#%
7(*)u!%i< t(a %7*(ta%i )a 7#"a Caata +a% bu"i4= P# +#"ba +a )a (a @a + ba +u 7#(a&ata )a&a" 7(*%#% 7(*)u!%i<
t(a %7*(ta%i< )a 7#"a Caata +a% bu"i= 7# +!a,ia !#&a'a!a 7(*'#! t#(!ait )# +a +a% bu"i= 7#&a'a a ,a%a 7# +u,ia "at#(ia& 7i7a P*&iEti&# :PE< HPE=< Tabu + ba$a
Ba!a( Ga% )a a a&i%i% !a )u +a +a% %#(ta ,a%a ba tua t#! i%
C LABORATORIUM KALIBRASI
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Lab*(at*(iu" Ka&ib(a%i LEMIGAS "a"7u "#&a!u!a !a&ib(a%i
7#(a&ata 7# +u!u(a %u$u< t#!a a )a .*&u"# )a t#&a$ "# )a7at a!(#)ita%i )a(i
K*"it# A!(#)ita%i Na%i* a& :KAN= %#,a! ta$u 200
U tu! P#&a'a a !a&ib(a%i 'a + 7(*C#%%i* a& &ab*(t*(iu" Ka&ib(a%i
LEMIGAS )itu ,a + )# +a /
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3= P#)*"a t#! i% 'a + "# +a@u !#7a)a ISO8IE5 ? 1 02 ? 2004= P#)*"a t#! i% 'a + "# +a@u !#7a)a %ta )a( A"#(i!a :ASTM= )a
B(iti%$ :BSEN== Rua + !a&ib(a%i 'a + "#"a)ai )# +a %u$u )a !#&#"baba
t#(!* )i%i
2 3 St(u!tu( *(+a i%a%i PPPTMGB “LEMIGAS”
Ga"ba( 1 / St(u!tu( *(+a i%a%i PPPTMGB “LEMIGAS”
B#()a%a(!a Su(at K#7utu%a M# t#(i E #(+i )a Su"b#( Da'a Mi #(a&
R#7ub&i! I )* #%ia N*"*( 3 1 K8 38MEM82014 ta ++a& 1 O!t*b#( 2014<
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"a!a %u%u a 7#,abat 7# +#&*&a BLU PPPTMGB FLEMIGASF ta$u 2014
a)a&a$ %#ba+ai b#(i!ut/
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1= P# '#&# ++a(aa )a Sa(a a Litba +/ Ab)u& Ha(i%< M Si2= P(*+(a" / D( I( U%"a < M E +3= ACi&ia%i )a I C*("a%i / I( Da(u Si%6a t*
) K**()i at*( K#&*"7*! P#&a!%a a P# #&itia )a P# +#"ba +a :KP3=1= T#! *&*+i E!%7&*(a%i / I( E!* Bu)i L#&* *< P$D2= T#! *&*+i E!%7&*ita%i / D( I( Ba"ba + >i)a(%* *< M S@ DI53= T#! *&*+i P(*%#% / D(% 5$ai(i& A 6a(< M Si4= T#! *&*+i A7&i!a%i P(*)u! / I( Su+# + Ri'* *< M S@
= T#! *&*+i Ga% / I( Ba"ba + >i@a!%* * T#+u$ Mu&'*< M S@
BAB III
LAPORAN KEGIATAN KULIAH KERJA PRAKTIK
3 1 La )a%a T#*(i
3 1 1 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!u ta %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) u tu!
"# '#)ia!a i C*("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$a7 :2004/1 0=< “A a&i%a La7*(a K#ua +a a)a&a$ "# +u(ai!a
7*%?7*% &a7*(a !#ua +a "# ,a)i u it i C*("a%i 'a + &#bi$ !#@i& )a "#&i$at
$ubu +a 'a 'a + b#(%iCat %i+ iCi!a atau "#"7u 'ai "a! a a ta(a %atu
)# +a 'a + &ai < bai! a ta(a )ata !ua titatiC "au7u )ata * !ua titatiC
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A a&i%i% (a%i* "#(u7a!a %a&a$ %atu a&at u!u( )a&a" "# # tu!a )a
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'a + a)a )i )a&a" &a7*(a !#ua +a %#$i ++a )a7at )i!#ta$ui 7#(uba$a
)a(i "a%i +?"a%i + 7*% t#(%#but
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"# +#ta$ui $ubu +a )a(i 7*%?7*% t#(t# tu )a&a" #(a@a atau &a7*(a &aba
(u+i %#@a(a i )i.i)u atau !*"bi a%i )a(i !#)ua &a7*(a t#(%#but ”
Sut(i% * :200 /21 =< “u tu! !#7#(&ua #.a&ua%i 7#(&u )i$ubu +!a
#&#"# ?#&#"# 'a + a)a )a&a" &a7*(a !#ua +a a+a( bi%a )ii t#(7(#ta%i!a
&#bi$ &a ,ut M# +$ubu +?$ubu +!a #&#"# ?#&#"# 'a + a)a )i &a7*(a
!#ua +a i i %#(i + )i%#but a a&i%i% (a%i* !#ua +a ”Da(i 7# +#(tia )i ata%
)a7at )i%i"7u&!a ba$6a a a&i%i% (a%i* !#ua +a a)a&a$ %uatu "#t*)#
a a&i%a 'a + "#"ba )i +!a 7*% &a7*(a !#ua +a )# +a 7*% &ai 'a
u tu! "# i&ai !i #(,a 7#(u%a$aa
Tu,ua )a(i (a%i* !#ua +a a)a&a$ "#"ba tu "a a,#( )a&a"
"#"a$a"i a7a 'a + 7#(&u )i&a!u!a 7#(u%a$aa %#$ubu +a )# +a
i C*("a%i 'a + b#(a%a& )a(i !#ua +a 'a + %iCat 'a t#(bata% D# +a
"# ++u a!a (a%i*?(a%i* t#(t# tu "a a,#( a!a "#"7#(*&#$ %uatu i C*("a%i
t# ta + !#!uata )a !#&#"a$a 7#(u%a$aa )ibi)a + !#ua +a Da(i
i C*("a%i t#(%#but< "a a,#( )a7at "#"buat !#7utu%a ?!#7utu%a 7# ti + )i
"a%a 'a + a!a )ata + Ba+i 7i$a! #!%t#( < (a%i* !#ua +a b#(tu,ua u tu!
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"#"7#(*&#$ +a"ba(a t# ta + 7#(!#"ba +a !#ua +a %uatu 7#(u%a$aa
U tu! %#&a ,ut 'a "#(#!a )a7at "#"utu%!a a7a!a$ "#"b#&i< "# a$a
atau "# ,ua& %a$a" 7#(u%a$aa t#(%#but
3 1 2 K#u ++u&a )a !#t#(bata%a a a&i%i% (a%i*
M# u(ut Ha(a$a7 :200 /2 =< !#u ++u&a a a&i%a (a%i* a)a&a$ %#ba+ai b#(i!ut/
a Ra%i* "#(u7a!a a +!a?a +!a atau i!$ti%a( 'a + &#bi$ "u)a$ )iba@a )a
)itaC%i(!ab M#(u7a!a 7# ++a ti 'a + &#bi$ %#)#($a a )a i C*("a%i 'a + )i%a,i!a
&a7*(a !#ua +a@ M# +#ta$ui 7*%i%i !#ua +a )i t# +a$ i )u%t(i &ai) Sa +at b#("a Caat u tu! ba$a )a&a" "# +i%i "*)#&?"*)#& 7# +a"bi&a
!#7utu%a )a "*)#& 7(#)i!%i : ?S@*(#=# M# %ta )a(i%a%i %i # 7#(u%a$aaC 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 a a&i%i% (a%i* "# u(ut Ha(a$a7 :200 /2 =< a)a&a$ %#ba+ai
b#(i!ut/
a K#%u&ita )a&a" "#"i&i$ (a%i* 'a + t#7at 'a + )a7at )i+u a!a u tu!
!#7# ti +a 7#"a!ai 'ab K#t#(bata%a 'a + )i"i&i!i &a7*(a !#ua +a@ Ji!a )ata u tu! "# +$itu + (a%i* ti)a! t#(%#)ia< a!a "# i"bu&!a !#%u&ita
"# +$itu + (a%i*) Su&it ,i!a )ata 'a + t#(%#)ia ti)a! %i !(*
3 1 3 Ma@a"?"a@a" (ati*
a Ra%i* "# u(ut %u"b#( )a(i"a a (a%i* )ibuat< t#()i(i )a(i/
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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 + "# +$ubu +!a #&#"# ?
#&#"# 'a + a)a 7a)a &a7*(a &aba (u+i %a,a< %#7#(ti 7(*Cit "a(+i <
*7#(ati + (ati*< )a &ai ?&ai3= Ra%i*?(a%i* a ta( &a7*(a < 'aitu (a%i* 'a + "# +$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 'ab Ra%i* "# u(ut tu,ua 7# ++u aa (a%i* 'a + b#(%a +!uta t#()i(i )a(i/
1= Ra%i* &i!ui)ita%< 'aitu (a%i*?(a%i* 'a + )i+u a!a u tu! "# +u!u(
!#"a"7ua 7#(u%a$aa )a&a" "#"ba'a( $uta +?$uta + ,a +!a
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3 2 A a&i%i% )a 7#"ba$a%a &a7*(a !#ua +a PPPTMGB “LEMIGAS”
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DA-TAR PUSTAKA
D,a(6a t* 2004 Pokok-Pokok Analisis Laporan Keuangan <E)i%i K#)ua
BP-E ;*+'a!a(ta
Mu a6i( 200 Analisis Laporan keuangan, 5#ta!a K##"7at B#&a% Lib#(t'
;*+'a!a(ta
Sut(i% * 200 Manajemen Keuangan Teori Konsep dan Aplikasi < 5#ta!a K#tu,u$
E!*i%ia ;*+'a!a(ta
D(% Lu!a% S#tia At"a,a< M S# 1 Manajemen Keuangan < E)i%i R#.i%i
;*+'a!a(ta
4