ANALISIS RASIO KEUANGAN: MENGUKUR KESEHATAN KINERJA KEUANGAN PERUSAHAAN PT. PINDAD PERSERO  PERIODE 2019-2020

Widia Fitri Aulia Sukma; Ruhenda Ruhenda

doi:10.15575/jb.v1i1.17209

ANALISIS RASIO KEUANGAN: MENGUKUR KESEHATAN KINERJA KEUANGAN PERUSAHAAN PT. PINDAD PERSERO PERIODE 2019-2020

Widia Fitri Aulia Sukma^(1*), Ruhenda Ruhenda⁽²⁾

(1) UIN Sunan Gunung Djati Bandung, Indonesia
(2) UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract

Penelitian ini dilakukan untuk menganalisis kinerja keuangan PT. Pindad (Persero) selama periode 2019 hingga 2020 untuk melihat kemampuan perusahaan menggunakan rasio keuangan dan laporan perusahaan. Penelitian ini menggunakan data primer dan sekunder dengan memanfaatkan laporan keuangan dan laporan perusahaan. Alat analisis yang digunakan dalam penelitian ini adalah menggunakan teknik analisa data bertolak-ukur Surat Keputusan (SK) Menteri BUMN No.(KEP-100/MBU/2002). Metode analisis yang digunakan penulis adalah analisis deskriptif. Berdasarkan hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Pindad (Persero) selama periode penelitian mengalami hasil yang fluktuatif. Berdasarkan (KEP-100/MBU/2002) menunjukkan hasil yang fluktuatif selama 2 tahun. Pada tahun 2019, dengan total skor 45,65, dari hal tersebut perusahaan dinilai Kurang Sehat (BBB) dalam aspek keuangannya. Di tahun 2020, PT Pindad (Persero) mengalami penurunan hingga perolehan dengan total skor 27,80, di tahun ini perusahaan tetap berada pada tingkat kesehatan keuangan yang Tidak Sehat dengan kategori (CCC).

Keywords

Rasio Keuangan; Analisis; Kesehatan Perusahaan

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References

Angga Nugraha, T. D. (2020, November 1). Analisis Tingkat Kesehatan Kinerja Keuangan Perusahaan BUMN Bidang Indsutri Pertahanan (Indhan) Periode 2015-2019. Indonesian Journal of Economics and Management, 1, 29-30.

Kasmir. (2010). Pengantar Manajemen Keuangan. Jakarta: Kencana.

Kementrian BUMN RI. (2002). Keputusan Menteri, hal. 1-27.

Mawarni, S. A. (2016). Analisis Penilaian Tingkat Kesehatan BUMN Jasa Keuangan Bidang Usaha Perasuransian dan Jasa Penjaminan (Periode 2014-2015). Jurnal Administrasi Umum. Diambil kembali dari ejournal.adbisnis.fisip-unmul.ac.id

PT. Pindad (Persero). (2019). Breakthrough, Inovation, Go Global. Annual Report, hal. 272. Diambil kembali dari www.pindad.com

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Y, H. (2016). Hukum Perseroan Terbatas. Jakarta : Sinar Grafika.

DOI: https://doi.org/10.15575/jb.v1i1.17209

DOI (PDF): https://doi.org/10.15575/jb.v1i1.17209.g6864

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BRANDING: Jurnal Manajemen & Bisnis dipublikasikan oleh Jurusan Manajemen Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung
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ANALISIS RASIO KEUANGAN: MENGUKUR KESEHATAN KINERJA KEUANGAN PERUSAHAAN PT. PINDAD PERSERO PERIODE 2019-2020

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