Analisis Tingkat Kesehatan Keuangan Berdasarkan Keputusan Menteri BUMN Nomor Kep 100/Mbu/2002: Studi Kasus pada PT Pos Indonesia (Persero) Periode 2019-2022

Abstract

This research is motivated by PT Pos Indonesia (Persero)'s plan to conduct an Initial Public Offering (IPO) in
2025. The purpose of this study is to determine the level of financial health at State-Owned Enterprises, namely
PT Pos Indonesia (Persero) for the 2019-2022 period which will privatize in 2025. The research method used
is a quantitative method with a descriptive approach that refers to the Decree of the Minister of BUMN Number
KEP-100/MBU/2002 using eight financial ratios, namely Return on Equity, Return on Investment, Cash Ratio,
Current Ratio, Collection Periods, Inventory Turn Over, Total Asset Turn Over and Ratio of Total Own Capital
to Total Assets. The research data source uses secondary data with data collection methods through
observation, interviews, and literature studies. The results of this study indicate that the financial health level
of PT Pos Indonesia (Persero) in 2019 obtained the “Less Healthy” category with the predicate “BBB”, in 2020
obtained the “Healthy” category with the predicate “A”, in 2021 obtained the “Healthy” category with the
predicate “A”, and in 2022 obtained the “Healthy” category with the predicate “A”