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Penilaian Tingkat Kesehatan BUMN Ditinjau dari Rasio Keuangan (Studi Pada PT Telkom Indonesia Tbk)

Author

Listed:
  • Zikri Illahi
  • Khoirina Noor Anindya
  • Mellisa Fitri Andriyani Muzakir
  • Tri Lestari Wahyuning Utami
  • Arief Darmawan

Abstract

Penelitian ini bertujuan untuk menilai tingkat kesehatan Badan Usaha Milik Negara (BUMN) berdasarkan pada Surat Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002. Penelitian ini menggunakan pendekatan kualitatif deskriptif naratif dengan menggunakan data sekunder berupa laporan keuangan yang diterbitkan oleh PT Telkom Indonesia Tbk dalam kurun waktu 5 tahun (2017 – 2021). Terdapat 4 rasio keuangan utama yang digunakan yaitu profitabilitas, likuiditas, aktivitas dan solvabilitas. Untuk mengukur keempat variabel tersebut maka digunakan 8 proksi (indikator) yaitu Return on Equity (ROE), Return on Investment (ROI), Cash Ratio, Current Ratio, Collection Period, Perputaran Persediaan, Total Aset terhadap Total Aset Turnover (TATO), dan Total Modal Sendiri (TMS) terhadap Total Aset. Rata-rata skor dari perhitungan 8 indikator tersebut adalah 89,14 dimana dalam kategori penilaian tingkat kesehatan adalah AA yang artinya perusahaan mendapatkan predikat “Sehat”.

Suggested Citation

  • Zikri Illahi & Khoirina Noor Anindya & Mellisa Fitri Andriyani Muzakir & Tri Lestari Wahyuning Utami & Arief Darmawan, 204. "Penilaian Tingkat Kesehatan BUMN Ditinjau dari Rasio Keuangan (Studi Pada PT Telkom Indonesia Tbk)," Jurnal Aplikasi Bisnis, Universitas Islam Indonesia, vol. 21(1), pages 570-582.
    • Handle: RePEc:uii:jabisf:v:21:y:204:i:1:p:570-582:id:34308
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