ABSTRACT
PDAM goal is to provide water services to the community, and as a source of local revenue (PAD). Therefore processing taps need to get special attention, especially in terms of management cost recovery (cost recovery). to realize the principles of good service, the main obstacles faced by PDAM Salatiga is the growing variety of costs resulting from rising prices of supporting materials. For example, in early November 2005, the increase in fuel prices and electricity prices which then lead to higher electricity costs to be borne taps Salatiga. Test equipment in this study is a descriptive analysis of financial ratios taps. In this research, financial ratios are calculated is used to measure the financial performance of taps. The results in this study indicate that most of the revenue comes from sales of water and non-water such as fines. It is known that increased financial condition.
Keywords: Financial Performance, Liquidity Ratios, Solvency Ratios, Activity Ratios,
