ANALISIS IMPLEMENTASI UANG ELEKTRONIK UNTUK MENILAI TINGKAT KESEHATAN KINERJA KEUANGAN PERUSAHAAN BERDASARKAN KEPUTUSAN MENTERI BUMN

Abstract

This research aimed to determine the effect of electronic money implementation on the healty level of financial performance at PT Jasa Marga (Persero) Tbk in the period of 2016-2019. The data collection was conducted at financial institutions at PT Jasa Marga (Persero)Tbk from the compeny’s official website, www.idx.co.id, and IDX. This research was aimed descriptive quantitative, with financial performance analysis technique based on the decree of minisfor of BUMN number : KEP/100/MBU/2002. Furthermore, the measurement showed that in 2016 before PT Jasa Marga (Persero) Tbk implemented the electronic money, the total score was 66,29. Meanwhile, in 2017-2019 after the implementation of electronic money, the score continued to decrease. Moreover, the measurement result of a healthy level of financial performance at PT Jasa Marga (Persero) Tbk in 2016-2019 experianced a decrease. Meanwhile, in 2016 and 2017 was in the A category and included in the healthy group, but in the 2018 it achieved BB, and in 2019 achievied the BB category, which was included in the less healthy group. Additionally, the implementation of electronic money at PT Jasa Marga (Persero) Tbk in 2016-2019 affected the calculation result of each indicator ratio. Therefore the grapic had fluctuated movement.
Keywords : healthy financial performance, implementation, electronic money.