1.

Rasio Lancar (Current Ratio)

𝐴𝑠𝑒𝑡 𝐿𝑎𝑛𝑐𝑎𝑟
Rasio Lancar = 𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

333.191.060.836,85
=
63.750.360.203,27

= 5.226496913499155 atau 5

2. Rasio Kas (Cash Ratio)

𝐾𝑎𝑠+𝐸𝑓𝑒𝑘
Rasio Kas =
𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

165.485.596.773,74+0
=
63.750.360.203,27

= 2.595837831285722 atau 3

3. Rasio Cepat (Quick Ratio)

𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟 − 𝑃𝑒𝑟𝑠𝑒𝑑𝑖𝑎𝑎𝑛

Rasio Cepat = 𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟

333.191.060.836,85−40.881.755.600,67
=
63.750.360.203,27

292.309.305.236,18
=
63.750.360.203,27

= 4,585218096088284 atau 5

4. Rasio Modal Kerja

𝐴𝑘𝑡𝑖𝑣𝑎 𝐿𝑎𝑛𝑐𝑎𝑟−𝑈𝑡𝑎𝑛𝑔 𝐿𝑎𝑛𝑐𝑎𝑟
Rasio Modal kerja = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
333.191.060.836,85−63.750.360.203,27
= 4.984.572.804.346,89

= 0,0540549233022756 atau 0,05

5. Rasio Solvabilitas
𝑇𝑜𝑡𝑎𝑙 𝐴𝑘𝑡𝑖𝑣𝑎
Rasio Solvabilitas = 𝑇𝑜𝑡𝑎𝑙 𝑈𝑡𝑎𝑛𝑔
4.894.572.804.346,89
= 63.750.360.203,27

= 78,18893553626089 atau 78,19

6. Rasio Utang Terhadap Ekuitas

𝑇𝑜𝑡𝑎𝑙 𝑈𝑡𝑎𝑛𝑔
Rasio Utang Terhadap Ekuitas = 𝐽𝑢𝑚𝑙𝑎ℎ 𝐸𝑘𝑢𝑖𝑡𝑎𝑠
63.750.360.203,27
= 4.920.822.444.143,62

= 0,0129552246452503 atau 0,01

7. Rasio Utang Terhadap Pendapatan
𝑇𝑜𝑡𝑎𝑙 𝑈𝑡𝑎𝑛𝑔
Rasio Utang Terhadap Pendapatan = 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
63.750.360.203,27
= 2.742.201.536.264,20

= 0,02324787560659 atau 0,02

8. Debt Service Coverage Ratio (DSCR)
{𝑃𝐴𝐷+(𝐷𝐵𝐻−𝐷𝐵𝐻𝐷𝑅)+𝐷𝐴𝑈}−𝐵𝑒𝑙𝑎𝑛𝑗𝑎 𝑊𝑎𝑗𝑖𝑏
DSCR = 𝐴𝑛𝑔𝑠𝑢𝑟𝑎𝑛 𝑃𝑜𝑘𝑜𝑘 𝑃𝑖𝑛𝑗𝑎𝑚𝑎𝑛+𝐵𝑢𝑛𝑔𝑎+𝐵𝑖𝑎𝑦𝑎 𝐿𝑎𝑖𝑛

Berdasarkan data pada LRA Kabupaten Gresik tahun 2017 tidak menyebutkan mengenai
besarnya dana reboisasi sehingga tidak dapat dihitung rasio DSCR nya.
9. Derajat Desentralisasi
𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛 𝐴𝑠𝑙𝑖 𝐷𝑎𝑒𝑟𝑎ℎ (𝑃𝐴𝐷)
Derajat Desentralisasi = 𝑥 100%
𝑇𝑜𝑡𝑎𝑙 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
871.564.498.248,20
= 𝑥 100%
2.742.201.536.264,20

= 0,317833859664291
10. Rasio Ketergantungan
𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛 𝑇𝑟𝑎𝑛𝑠𝑓𝑒𝑟
Rasio Ketergantungan= 𝑥 100%
𝑇𝑜𝑡𝑎𝑙 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
1.851.939.682.326,00
= 2.742.201.536.264,20 𝑥 100%

= 0,675347766323902

11. Rasio Kemandirian

 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛 𝐴𝑠𝑙𝑖 𝐷𝑎𝑒𝑟𝑎ℎ (𝑃𝐴𝐷)
Rasio Kemandirian = (𝑇𝑟𝑎𝑛𝑠𝑓𝑒𝑟 𝑃𝑢𝑠𝑎𝑡+𝑃𝑟𝑜𝑓𝑖𝑛𝑠𝑖)+𝑃𝑖𝑛𝑗𝑎𝑚𝑎𝑛 𝑥 100%
871.564.498.248,20
= (314.106.205.000 +213.102..459.056,00)+70.936.100 𝑥 100%

871.564.498.248,20
= 527.208.664.056+70.938.100 𝑥 100%

871.564.498.248,20
= 𝑥 100%
527.279.602.157

= 1,652945599797141

12. Rasio Efektivitas PAD

Rasio Efektivitas PAD
𝑅𝑒𝑎𝑙𝑖𝑠𝑎𝑠𝑖 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
= 𝑥 100%
𝑇𝑎𝑟𝑔𝑒𝑡 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
2.742.201.536.264,20
= 2.846.216.578.670,27 𝑥 100%

= 0,963454979784193 𝑥 100%
= 96,3454979784193 %
13. Rasio Efisiensi PAD
𝐵𝑖𝑎𝑦𝑎 𝑃𝑒𝑚𝑒𝑟𝑜𝑙𝑒ℎ𝑎𝑛 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
Rasio Efisiensi PAD = 𝑅𝑒𝑎𝑙𝑖𝑠𝑎𝑠𝑖 𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛 𝑥 100%
67.933.432.725,56
= 2.742.201.536.264,20 𝑥 100%

= 2,477331074669874 %
14. Derajat Kontribusi Laba Perusahaan Pemerintah
𝑃𝑒𝑛𝑒𝑟𝑖𝑚𝑎𝑎𝑛 𝐵𝑎𝑔𝑖𝑎𝑛 𝐿𝑎𝑏𝑎 𝐵𝑈𝑀𝑁/𝐵𝑈𝑀𝐷
Derajat Kontribusi BUMN/BUMD = 𝑥 100%
𝑇𝑜𝑡𝑎𝑙 𝑃𝑒𝑛𝑑𝑎𝑝𝑎𝑡𝑎𝑛
13.631.162.210,28
= 2.742.201.536.264,20 𝑥 100%

=0,497088271230794