Analisis Kinerja Keuangan PT. Bukit Asam Tbk 2015-2019 Berdasarkan Surat Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002

Ari Yustisio Dau; Riswan Ludfi

Analisis Kinerja Keuangan PT. Bukit Asam Tbk 2015-2019 Berdasarkan Surat Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002

Ari Yustisio Dau, Riswan Ludfi

Abstract

This study aims to assess the level of soundness of performance from the financial aspect of PT. Bukit Asam Tbk for year of 2015-2019, using financial analysis based the ratios determined by the Ministry of State-Owned Enterprises Number:KEP-100/MBU/2002.

This study uses a quantitative approach. By calculating the ratio that has been determined by the Ministry of State-Owned Enterprises, the company can assess the company’s financial performance and analyze it. The data collection technique used is documentation, with documents in the form of reports/company financial data for 2015-2019. Data analysis techniques based on the Ministry of State-Owned Enterprises number: KEP-100/MBU/2002.

The results of this study indicate that PT. Bukit Asam Tbk shows that the level of health in 2015-2019 tends to be stable with a healthy predicate in the AAA category with each period getting an accumulated weight of 68.5 and 68 with a total score of 97.85 and 97.14 in 2015-2016. Then in 2017 it receive accumulated assessment weight of 67 with a total score of 95.71. In 2018 it got an accumulated assessment weight of 68 with a total score of 97.14, then in 2019 it got an accumulated assessment weight of 67 with a total score of 95.71.

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