ANALISIS TINGKAT KESEHATAN PERUSAHAAN DITINJAU DARI KINERJA KEUANGAN BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NO: KEP-100/MBU/2002 (Study Kasus Pada PT. Pembangunan Perumahan (Persero) Tbk Periode 2014-2016)

Abstract

The purpose of this study is to determine the health level of the financial performance of PT Pembangunan Perumahan (Persero) Tbk 2014, 2015 and 2016 based on the Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002 Year 2002.

The research method used is based on the Decree of the Minister of BUMN Number: Kep-100 / MBU / 2002. The analytical tools used are return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and ratio of total capital to assets.

 The result of the analysis, total score of finance aspect at PT Pembangunan Perumahan (Persero) Tbk 2014 amounted 61,5 or 87,86 from total total score with assumption of operational and administration aspect eliminated with healthy predicate category AA, 2015 total score of financial aspect equal to 59 , 25 or 84,64 of the total overall score assumed that the operational and administrative aspects are excluded with a healthy category AA predicate, in 2016 the total score of the financial aspect is 58,5 or 83.57 of the total score assumed that the operational and administrative aspects are excluded with a healthy category A A. The conclusion of this research is from 2014 until 2016 hypothesis is received because from 2014 until 2016 the level of health in the financial aspect earned the AA category with a healthy predicate.