Analisis Kinerja Keuangan pada PT. Perkebunan Nusantara (PTPN) X
DOI:
https://doi.org/10.30762/almuhasib.v3i2.980Keywords:
financial performance, BUMN, company’s health, PT. PTPNAbstract
According to the Minister of Finance of the Republic of Indonesia based on a decision on 28 June 1989, what is meant by financial performance is the achievements achieved by a company in a certain period which reflects the level of health of a company. This research aims to determine the financial performance of PT. Perkebunan Nusantara if calculated using the ratios contained in KEP-100/MBU-2002 and to determine financial performance if calculated using the standard weights of BUMN assessment indicators. This research uses a descriptive qualitative approach, namely research by processing data into something that is stated clearly and precisely. The results of this research show that the company PT. Perkebunan Nusantara experiencing unhealthy performance with the standard weight of the CCC assessment criteria indicators.
References
Arief, Sritua. Metodologi Penelitian Ekonomi. Jakarta: Universitas Indonesia, 1993.
Bringham, E. F. & Houston, J. F. Manajemen Keuangan. 8th ed. Jakarta: Erlangga, 2010.
Dermawan Sjahrial Dan Djahotman Purba. Analisis Laporan Keuangan. Jakarta: Mitra Wacana Media, 2013.
Fahmi, Irham. Analisis Kinerja Keuangan. Bandung: Alfabeta, 2012.
Hery. Analisis Laporan Keuangan. Jakarta: Grasindo, 2016.
Wirartha, I Made. Metode Penelitian Sosial Ekonomi. Yogyakarta: Andi Offset, 2006.
Kasmir. Analisis Laporan Keuangan. Jakarta: PT. Rajagrafindo Persada, 2008.
Lestari, Maharani Ika Dan Toto Sugiharto. Kinerja Bank Devisa Dan Bank Non Devisa Dan Faktor-Faktor Yang Memengaruhinya. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil). Vol. 2. Lembaga Peneliian Universitas Gunadarma, 2007.
Salinan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002 Tentang Penilaian Tingkat Kesehatan Badan Usaha Milik Negara. www.jdid.bumn.go.id MBU 2002.diakses tanggal 22 juni 2023.
Susilo, Bambang. “Analisa Laporan Keuangan Untuk Menilai Kinerja Keuangan Perusahaan.” Skripsi, Universitas Muhammadiyah, Surakarta, 2009.
Wibowo. Manajemen Kinerja. Jakarta: Rajawali Pers, 2010.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Toni Adhitya
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
