ANALISIS TINGKAT KESEHATAN PERUSAHAAN BERDASARKAN KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 (Studi Kasus pada Pabrik Gula Djatiroto Lumajang Periode 2012-2014)

Authors

  • Dewi Melati Putri Iswahyudi
  • . Dwiatmanto
  • Devi Farah Azizah

Abstract

The government has established certain standard to assess the performance of BUMN and it is stated within BUMN Minister’s Decree No: KEP-100/BMU/2002 about The Assessment of Health Rate of State-Owned Enterprise. This research aimed to find out enterprise health rate pursuant to BUMN Minister’s Decree No: KEP-100/MBU/2002. Research type is descriptive, and the object of research is PG Djatiroto Lumajang. Focus of research is given upon enterprise health rate based on BUMN Minister’s Decree No: KEP-100/MBU/2002. Enterprise health rate is understood through assessing the performance of financial aspect which include ROE, ROI, cash ratio, current ratio, inventory turnover, collection periods, total asset turnover, and total of equity capital to total assets, operational aspect which includes land bearing capacity, tons of cane per hectare, yield, and hours and ride off the rollers and administrative aspect which includes the annual accounts report, the draft RKAP, periodic reports and performance PUKK. Data collection technique involves interview, documentation and through book studying. Result of analysis gives explanation about three aspects, including financial aspect, operational aspect and administrative aspect. If measured with the criteria in BUMN Minister’s Decree No: KEP-100/MBU/2002, Health Rate of PG Djatiroto has been decreasing since 2012 to 2014. Key word: Enterprise Performance, Financial, Operational, Administrative ABSTRAK Pemerintah memiliki standar penilaian kinerja perusahaan BUMN yang tertuang dalam Keputusan Menteri BUMN No: KEP-100/MBU/2002 tentang penilaian Tingkat Kesehatan Badan Usaha Milik Negara. Penelitian ini dilakukan untuk mengetahui tingkat kesehatan perusahaan berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002. Jenis penelitian yang digunakan adalah deskriptif dengan objek penelitian PG Djatiroto Lumajang. Fokus penelitian ini adalah menilai tingkat kesehatan perusahaan berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002 melalui penilaian kinerja aspek keuangan yang meliputi ROE, ROI, cash ratio, current ratio, perputaran persediaan, collection periods, total asset turnover, dan total modal sendiri terhadap total asset, aspek operasional yang meliputi land bearing capacity, ton tebu per hektar, rendemen, dan jam behenti giling, dan aspek administrasi yang meliputi laporan perhitungan tahunan, rancangan RKAP, laporan periodik dan kinerja PUKK. Teknik pengumpulan data yang digunakan adalah wawancara, dokumentasi dan studi pustaka. Hasil penelitian yang dilakukan terhadap tiga aspek, yaitu aspek keuangan, aspek operasional, dan aspek administrasi, dihasilkan tingkat kesehatan PG Djatiroto berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002 selama tahun 2012 sampai dengan 2014 terus mengalami penurunan. Kata kunci: Kinerja Perusahaan, Keuangan, Operasional, Administrasi

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Published

2016-04-20

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