ABSTRACT

This study aims to determine the performance of companies based on BUMN Minister's Decree No. KEP-100/MBU/2002 regarding the health rate of the company in the period 2011 to 2015.

Research type is descriptive, and the object of research is PT Astra Otoparts Tbk. 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 included ROE, ROI, cash ratio, current ratio, inventory turnover, collection period, total asset turnover, and total of equity capital to total assets. Operational aspect which includes service to customer/public, human research quality improvement, and Research & Development. And administrative aspect which includes the annual accounts report, the draft RKAP, periodic reports and performance PUKK.

Data collection technique involves documentations 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 PT Astra Otoparts Tbk has been decreasing since 2011 to 2015.

Key Word: Enterprise Performance, Financial, Operational, Administrative

ABSTRAK

Penelitian ini bertujuan untuk mengetahui kinerja perusahaan berdasarkan Surat Keputusan Menteri BUMN No: KEP-100/MBU/2002 tentang penilaian tingkat kesehatan perusahaan pada periode 2011 sampai dengan 2015.

PT Astra Otoparts Tbk yang digunakan adalah deskriptif dengan objek penelitian PT Astra Otoparts Tbk. Fokus penelitian ini adalah menilai tingkat kesehatan perusahaan berdasarkan Surat Keputusan Menteri BUMN No : KEP-100/MBU/2002 melalui penilaian aspek keuangan yang meliputi ROE, ROI, Cash Ratio, Current Ratio, Perputaran Persediaan, Collection Period, Total Asset Turn Over, dan Total Modal Sendiri terhadap Total Asset. Aspek operasional yang meliputi pelayanan kepada pelanggan/masyarakat, peningkatan kualitas SDM, dan Research & Development. Dan aspek administrasi yang meliputi Laporan Perhitungan Tahunan, Rancangan RKAP, Laporan Periodik dan Kinerja PUKK.

Teknik pengumpulan data yang dilakukan dengan dokumentasi dan studi pustaka. Hasil penelitian yang dilakukan terhadap tiga aspek, yaitu aspek keuangan, aspek operasional dan administratif, dihasilkan tingkat kesehatan PT Astra Otoparts Tbk berdasarkan Surat Keputusan Menteri BUMN No : KEP-100/MBU/2002 selama tahun 2011 sampai dengan 2015 terus mengalami penurunan.

Kata kunci: kinerja perusahaan, Keuangan, Operasional, Administratif.