ANALISIS KESEHATAN KEUANGAN BERDASARKAN PERATURAN MENTERI BUMN PER-10/MBU/2014 (STUDI KASUS PT ASURANSI EKSPOR INDONESIA PERIODE 2023)

Abstract

The aim of this research is to determine and analyze: 1) Assessment of the health level of BUMN at PT ASEI as measured by the ROA ratio in 2023. 2) Assessment of the health level of BUMN at PT ASEI as measured by the ROE ratio in 2023. 3) Assessment of the health level of BUMN at PT ASEI as measured by current ratio in 2023. 4) Assessment of the health level of BUMN at PT ASEI as measured by ratios risk based capital (RBC) solvency in 2023.

The theoretical basis in this research is management accounting, especially the theory of financial reports, financial performance, ROA, ROE, current ratio, ratio risk based capital (RBC). This research was conducted in PT Asuransi Ekspor Indonesia. This research uses financial reports PT Asuransi Ekspor Indonesia 2023. The analytical tool used is return on asset, return on equity, current ratio And risk based capital.

The research results show that 1) The assessment of the health level of BUMN at PT ASEI as measured by the ROA ratio in 2023 is in the poor category, because the company is less effective in generating profits from the assets it owns. 2) Assessment of the health level of BUMN at PT ASEI as measured by the ROE ratio in 2023 in the poor category, due to high operational costs. 3) Assessment of the health level of BUMN at PT ASEI as measured by current ratio in 2023 in the very good category, because the company succeeded in managing its receivables well. 4) Assessment of the health level of BUMN at PT ASEI as measured by ratios risk based capital (RBC) in 2023 is in the very good category, because the company has large capital reserves compared to the obligations arising from the risks it faces.