analisa laporan keuangan lemigas

8/16/2019 analisa laporan keuangan lemigas

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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



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

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(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!

3



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

4



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

"



DA-TAR GAMBAR

Ga"ba( 1 / St(u!tu( *(+a i%a%i PPPTMGB “LEMIGAS”

+



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”



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%

/



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!

1



"# +#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= /

2



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"#

3



;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”

4



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 <

"



!$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

)a Lati$a Ma%a&a$ Mi 'a! )a Ga% Bu"i B#&iau )itu ,u! %#ba+ai

K**()i at*( Pa itia 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!%* *< ai a& Ra%,i) )a I( O"a( Ha%%a A%aa(i< %#)a +!a %#ba+ai

P# a%#$at )itu ,u! I( Ha t*(* )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#78BMBG8 2

ta ++a& 2 O!t*b#( 1 2S#,a! ta$u 1 1 t#&a$ )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 $a Pa)a ta$u 1 3 t#&a$ )i&a!u!a

7#"ba +u a +#)u +?+#)u + !a t*( a)"i i%t(a%i )a &ab*(at*(iu" )i

5i7u&i( Ta$u 1 3 P#"#(i ta$ ,u+a "# '#!*&a$!a *(a + 7#"u)a

ta"ata S#!*&a$ M# # +a$ Ata% !# &ua( #+#(i< t#(uta"a !# Ba!u :U i

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#( 1 3 Pa itia 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!a 87#&ati$a < %#(ta bi)a + )*!u"# ta%i8i C*("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% 1 4 t#(bit Su(at K#7utu%a M# t#(i P#(i )u%t(ia

Da%a( )a P#(ta"ba +a N* 4 8P#()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!a 8"#"b# tu! L#"ba+a Mi 'a! )a Ga% Bu"i )a&a" 6a!tu

%#%i +!at?%i +!at 'aTa ++a& 11 Ju i 1 t#(bit Su(at K#7utu%a M# t#(i U(u%a Mi 'a!

)a Ga% Bu"i N* 1 8M8Mi+a%8 'a + )i)a&a" 'a "# '#but!a

!#b#(a)aa L#"ba+a Mi 'a! )a Ga% Bu"i %#ba+ai *(+a i%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#"bi aa 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"aTa ++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* 20 a8M8Mi+a%8 t# ta + Su%u a *(+a i%a%i )a

tu+a% LEMIGAS )i(u"u%!a %#@a(a (#%"i u tu! 7#(ta"a !a&i P#(atu(a

P#"#(i ta$ N* Ta$u 1 < P#"#(i ta$ "#&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 u tu! )i,a)i!a 7u%at 7# )i)i!a

)a 7#&ati$a &a7a +a )i bi)a + "i 'a! )a +a% bu"iSu(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#(%#butTa ++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!a 8Lati$a La7a +a Mi 'a! )a Ga% Bu"i :Pu%)i! Mi+a%= )a&a"

&i +!u +a LEMIGAS Ta ++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* 2 28K7t%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"iTa ++a& S#7t#"b#( 1 t#(bit Su(at K#7utu%a Di(#!tu( J# )#(a&

Mi 'a! )a Ga% Bu"i N* 24 8DD8Mi+a%81 < t# ta + O(+a i%a%i LEMIGAS

)it#ta7!a )a 7#&a ti!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* 2 18K7t%8M8P#(ta"b81 'a +< 1 2 LEMIGAS "# ,a&i

!#(,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? 8MK 0381 2 ta ++a& 4

Ju i 1 2< 'a + "# +a@u !#7a)a K#7utu%a P(#%i)# N* 3 Ta$u 1 1

t# ta + U it S6a)a a )a Tata@a(a P# +#&*&aa 'a U )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'a a ,a%a t#! *&*+i $a(u% )i%#t*(!a t#(&#bi$

)a$u&u !# !a% #+a(aSu(at K#7utu%a M# t#(i P#(ta"ba +a N* 2 38

K7t%8M8P#(ta"b81 1< t#(ta ++a& Ju i 1 1 t# ta + P# u ,u!a LEMIGAS

/



u tu! "#"b# tu! Stu)' G(*u7 P# @#"a(a Ta$u 1 4 P#"#(i ta$

"# #(bit!a P#(atu(a Di(#!tu( J# )#(a& Mi 'a! )a Ga% Bu"i N*

13 8DJ8Mi+a%81 4 ta ++a& 22 M#i 1 4 t# ta + Su%u a O(+a i%a%i %#(ta

Tu+a% )a K#6a,iba L#"ba+a Mi 'a! )a Ga% Bu"i Da&a" %u%u a

*(+a i%a%i i i Di(#!tu( LEMIGAS )iba tu *&#$ )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(+a i%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* 13 8DJ8Mi+a%81 4

ta ++a& 22 M#i 1 4 )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 1K#7utu%a M# t#(i P#(ta"ba +a )a E #(+i N* 10 2 Ta$u 1 4

ta ++a& N*.#"b#( 1 4< Pu%at P# #&itia )a P# +#"ba +a T#! *&*+i

Mi 'a! )a Ga% Bu"i “LEMIGAS” :PPPTMGB “LEMIGAS”= )it#ta7!a

%#ba+ai u it 7#&a!%a aa t#! i% )i bi)a + 7# #&itia )a 7# +#"ba +a

t#! *&*+i "i 'a! )a +a% bu"i )a 7a a% bu"i )i &i +!u +a Di(#!t*(at

J# )#(a& Mi 'a! )a Ga% Bu"iP# '#"7u( aa K#"ba&i O(+a i%a%i K#7utu%a M# t#(i

7#(ta"ba +a )a E #(+i N* 1 4 Ta$u 1 2 t#(ta ++a& 31 D#%#"b#(

1 2 Da&a" 7# '#"7u( aa i i LEMIGAS )i 'ata!a %#ba+ai 7#&a!%a a

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 i C*("a%i i&"ia$< %#(ta 7#&a'a a ,a%a

0



t#! *&*+i )i bi)a + 7#(ta"ba +a "i 'a! )a +a% bu"i )a 7# +u%a$aa

7a a% bu"iSu(at K#7utu%a M# t#(i E #(+i )a Su"b#( Da'a Mi #(a& N* 1 1

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

2 2 P(*Ci& PPPTMGB “LEMIGAS”

2 2 1 9i%i )a Mi%i LEMIGAS

9i%i )a(i BLU PPPTMGB FLEMIGASF 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 i t#( 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

a U ++u& a)a&a$ ba$6a LEMIGAS %# a tia%a u ++u& )a&a" 7#(%ai +a 'a +

%#"a!i !#tat )i bi)a + 7#&a'a a ,a%a t#! *&*+i )a (i%#t U tu! itu %#"ua

7(*+(a" )a !#bi,a!a LEMIGAS )ia(a$!a u tu! "#6u,u)!a 7u%at!#u ++u&a :@# t#( *C # @#&&# @# = "#&a&ui 7# i +!ata !*"7#t# %i SDM<

!#&# +!a7a %a(a a )a 7(a%a(a a %#(ta 7#(bai!a %i%t#"b P(*C#%i* a& 'a + b#(a(ti )a&a" "#&a!%a a!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'a a

7(i"a !#7a)a 7#&a ++a )a %ta!#$*&)#(

1



@ B#(ta(aC i t#( a%i* a& a(ti 'a !#+iata &itba + )a 7#&a'a a ,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% i t#( a%i* a&

U tu! "# @a7ai .i%i t#(%#but< LEMIGAS "#"i&i!i "i%i %#ba+ai b#(i!ut/

a M# i +!at!a 7#(a LEMIGAS )a&a" "#"b#(i!a "a%u!a ba+i

7# 'u%u a !#bi,a!a 7#"#(i ta$a +u a "# i +!at!a i!&i" 'a + !* )u%iC

ba+i 7# +#"ba +a i )u%t(i "i 'a! )a +a% bu"ib M# i +!at!a !ua&ita% ,a%a 7# #&itia )a 7# +#"ba +a u tu! "#"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@ M# i +!at!a i!&i" !#(,a 'a + !* )u%iC "#&a&ui %i #(+i< !**()i a%i %#(ta

7# #(a7a %i%t#" "a a,#"# %#@a(a !* %i%t#

2 2 2 Tu+a% P*!*! )a -u +%i LEMIGASTu+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 u it 7#&a!%a a t#! i% 7#"#(i ta$< )i ba6a$

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"a a )i@a tu"!a

)a&a" P#(atu(a M# t#(i ESDM N*"*( 1 ta$u 2010 t# ta + O(+a i%a%i

11



)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 /

a Tu+a%


“LEMIGAS” "#"7u 'ai tu+a% "#&a!%a a!a 7# #&itia < 7# +#"ba +a <

7#(#!a'a%aa t#! *&*+i< 7# +!a,ia )a %u(.#i %#(ta 7#&a'a a ,a%a )i

bi)a + "i 'a! )a +a% bu"i

b -u +%i

Da&a" "#&a!%a a!a tu+a% %#ba+ai"a a )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%u a !#bi,a!a t#! i%< (# @a a )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"i2= 7#&a!%a aa 7# #&itia < 7# +#"ba +a < 7#(#!a'a%aa t#! *&*+i<

7# +!a,ia )a %u(.#i %#(ta 7#&a'a a ,a%a< 7# +#&*&aa 7# +#ta$ua )a

i *.a%i bi)a + "i 'a! )a +a% bu"i

12



3= 7#"a taua < #.a&ua%i )a 7#&a7*(a 7#&a!%a aa 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!%a aa a)"i i%t(a%i Pu%at P# #&itia )a P# +#"ba +a T#! *&*+i

Mi 'a! )a Ga% Bu"i FLEMIGASF


”LEMIGAS” )a&a" "# ,a&a !a tu+a% )a Cu +%i 'a "#"i&i!i %t(u!tu(

*(+a i%a%i a ta(a &ai /

a Ba+ia Tata U%a$ab Bi)a + P# '#&# ++a(aa )a Sa(a a P# #&itia )a P# +#"ba +a@ Bi)a + P(*+(a") Bi)a + ACi&ia%i )a I C*("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!%a a 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!%a a!a !#+iata 7# #&itia < 7# +#"ba +a < 7#(#!a'a%aa t#! *&*+i<

7# +!a,ia < %u(.#i )a 8atau 7#"#taa %#(ta 7#&a'a a ,a%a )i bi)a + "i 'a!

)a +a% bu"i Ma%i + ? "a%i + K#&*"7*! Jabata -u +%i* a& i i

)i!**()i a%i!a *&#$ %#*(a + K**()i at*( 'a + )ia +!at *&#$ K#7a&a Ba)a

&itba + ESDM K**()i at*( KPPP )i7i&i$ )a(i P#,abat -u +%i* a& T#(t# tu 'a +

"#"# u$i 7#(%'a(ata !*"7#t# %i u tu! "# +!**()i a%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 )a 8atau

13



!#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*"*( 230 K8 38BLB82011 t# ta +

P#)*"a Tata K#(,a )a Hubu +a a ta( K#6# a +a 7a)a Ba)a Litba +

ESDM t#()i(i )a(i /

a KPPP T#! *&*+i E!%7&*(a%ib 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%

2 2 3 K#+iata u%a$a )a 7#(!#"ba +a LEMIGAS

a KP3T EKSPLOITASI

K#&*"7*! P#&a!%a a P# #&itia P# +#"ba +a T#! *&*+i E!%7&*ita%i

:KP3T E!%7&*ita%i= "#"7u 'ai tu+a% "#&a!%a a!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 EOR Sa%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"7a a +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 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!

14



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

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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#(

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!#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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7# +#"ba +a )a&a" bi)a + #!%7&*(a%i< a ta(a &ai "#&a&ui Ja%a A a&i%i%

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1"




E!%7&*(a%i a ta(a &ai /

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t#&a$ )ita6a(!a t#ta7i ti)a! )i"i ati *&#$ i %.#%t*(

@ KP3T PROSES

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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


P(*%#% a ta(a &ai /

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7# +#&*&aa &i +!u +a2= P# #&itia t# ta + 7(*%#% )#%u&Cu(i%a%i ba$a ba!a( "i 'a! )# +a "#t*)#

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abati )# +a *7ti"a%i 7(*%#% 7(*)u!%i bi*)i%#&

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9i%!i*ta% u tu! "i 'a! 7#&u"a% *t*"*tiC

) KP3T APLIKASI PRODUK

K#&*"7*! P#&a!%a a 7# #&itia P# +#"ba +a T#! *&*+i A7&i!a%i

P(*)u! :KP3T A7&i!a%i P(*)u!= "#&a!%a a!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 u tu! "#"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% a ta(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 +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 +

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"au7u t(a %7*(ta%i

1



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# KP3T GAS

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Ga%= "#&a!%a a!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

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bai! )a&a" 7# +!a,ia !#bi,a!a "au7u 7# +!a,ia t#! i% 7#"a Caata

+a%


Ga% a ta(a &ai /

1= 7# #&itia t#(!ait 7#"a Caata +a% )a 7# 'i"7a a 'a

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

1/



Lab*(at*(iu" Ka&ib(a%i LEMIGAS "a"7u "#&a!u!a !a&ib(a%i

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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 /

1= P#(%* i& !a&ib(a%i t#(&ati$2= Sta )a( a@ua 'a + t#(t#&u%u( !# ti +!at %ta )a( a%i* a& atau

i t#( a%i* a&

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<

10



"a!a %u%u a 7#,abat 7# +#&*&a BLU PPPTMGB FLEMIGASF ta$u 2014

a)a&a$ %#ba+ai b#(i!ut/

a K#7a&a BLU PPPTMGB FLEMIGASF/D( I( Ba"ba + >i)a(%* *< M S@ DI5b K#7a&a Ba+ia Tata U%a$a / Ratu U&Ciati< S Si< M E +@ K#7a&a Bi)a +

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

2



A a&i%i% (a%i* "#(u7a!a %a&a$ %atu a&at u!u( )a&a" "# # tu!a )a

"# +u!u( $ubu +a a ta(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

Mu a6i( :200 /3 =< “A a&i%i% Ra%i* a)a&a$ %uatu "#t*)# a a&i%a u tu!

"# +#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!

21



"#"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/

22



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 <

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'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

7# )#! 'a2= Ra%i* %*&.abi&ita%< 'aitu (a%i*?(a%i* 'a + )i+u a!a u tu! "# +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" "#"a Caat!a %u"b#( )a a 'a4= Ra%i* 7(*Citabi&ita% atau (a%i* (# tabi&ita%< 'aitu (a%i* 'a + )i+u a!a u tu!

"# +u!u( #C#!ti.ita% 7#(u%a$aa )a&a" "# )a7at!a !#u tu +a= Ra%i* 7# i&aia < 'aitu (a%i*?(a%i* u tu! "# +u!u( !#"a"7ua "a a,#"#

u tu! "# @i7ta!a i&ai 7a%a( a+a( "#&#bi$i bia'a "*)a& 'a

a Ra%i* Li!ui)ita%

M# u(ut Sut(i% * :200 /21 =< “Li!ui)ita% a)a&a$ !#"a"7ua

7#(u%a$aa u tu! "#"ba'a( !#6a,iba ?!#6a,iba 'a 'a + %#+#(a

)i7# u$i ”M# u(ut Mu a6i( :200 /31=< “Li!ui)ita% "# u ,u!!a !#"a"7ua

%uatu 7#(u%a$aa u tu! "#"# u$i !#6a,iba !#ua +a 'a 'a + %#+#(a

$a(u% )i7# u$i< atau !#"a"7ua 7#(u%a$aa u tu! "#"# u$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 u tu!

"#"# u$i !#6a,iba ,a +!a 7# )#! 'a )a ,i!a ti)a! "a"7u )i%#but

23



u &i!ui) Ra%i* &i!ui)ita% )i+u a!a u tu! "# +u!u( !#"a"7ua 7#(u%a$aa

)a&a" "#"# u$i !#6a,iba ?!#6a,iba ,a +!a 7# )#! 'a + %#+#(a $a(u%

)i7# u$i Ra%i* &i!ui)ita% i i t#()i(i )a(i/

1= 5u((# t Rati*

5u((# t (ati* i i"# u ,u!!a ti +!at !#a"a a !(#)it*( ,a +!a 7# )#!

atau !#"a"7ua 7#(u%a$aa u tu! "#"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! "# +u tu +!a

K#&#"a$a )a(i @u((# t (ati* a)a&a$ ba$6a (a%i* i i ti)a! "#"b#)a!a

a ta(a ,# i% a!ti.a &a @a( 'a + b#(b#)a )i"a a %#ba+ia )a(i a!ti.a i i ,au$

&#bi$ &i!ui) )a(i7a)a &ai 'a

5u((# t Rati* aktivalancarutanglancar

2= 5a%$ Rati*

Ra%i* i i a)a&a$ (a%i* 'a + 7a&i + &i!ui) S#"a!i ti ++i (a%i* i i

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a"u )a&a" 7(a!t#! 'a a!a "#"7# +a(u$i 7(*Citabi&ita% 'a Ja)i< )a7at

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)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(# @a a!a u tu! 7#(u%a$aa 7a)a "a%a 'a + a!a

24



)ata + a+a( "# u ,u!!a %uatu !#!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

5a%$ Rati* kas + sekuritashutanglancar

3= 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( ta 7a "#"7#($itu +!a i&ai %#)iaa (inventory)

ui@! Rati* aktivalancar − persediaan

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ui@! Rati* aktivalancar − persediaan

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30



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

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D( D#("a6a S,a$(ia&< M M 200 Manajemen Keuangan Lanjutan Mit(a >a@a a

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