Analisis Tingkat Kesehatan Perusahaan BUMN Berdasarkan Surat Keputusan Menteri BUMN Nomor KEP-100/MBU/2002

Authors

  • Ilham Primantara Aji Universitas Widyagama Malang
  • Gunarianto Universitas Widyagama Malang
  • Syamsul Bahri Universitas Widyagama Malang

Keywords:

BUMN, BEI, Financial Performance

Abstract

This study aims to determine the financial performance of BUMN companies listed on the IDX for the 2019-2021 period using the Financial Ratio calculation method based on the financial aspects listed in the Decree of the Minister of BUMN Number: KEP-100/MBU/2002. Performance appraisal is carried out by assessing three aspects, namely financial aspects, operational aspects, and administrative aspects. However, in this study it will only be measured based on financial aspect. The financial aspect has several indicators used to assess the performance of the company's financial aspects which consist of Return on Shareholders (ROE), Return on Investment (ROI), Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turnover, Capital to Total Ratio Assets. The type of research used is descriptive quantitative. The objects used in this study are the financial statements of state-owned companies listed on the Indonesia Stock Exchange (IDX), namely income statements and balance sheets for the 2019-2021 period. The data source in this study is secondary data obtained from company financial reports which are accessed through the official IDX website, namely www.idx.co.id and the official website of each BUMN company. The type of data used is secondary data.

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Published

2023-06-02

How to Cite

Aji, I. P., Gunarianto, & Bahri, S. (2023). Analisis Tingkat Kesehatan Perusahaan BUMN Berdasarkan Surat Keputusan Menteri BUMN Nomor KEP-100/MBU/2002. AZZAHRA: Scientific Journal of Social and Humanities, 1(3), 168–174. Retrieved from http://journal.csspublishing.com/index.php/azzahra/article/view/101

Issue

Vol. 1 No. 3 (2023): AZZAHRA 2023

Section

Articles

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Copyright (c) 2023 Ilham Primantara Aji, Gunarianto, Syamsul Bahri

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