(Peer Review + Document + Similarity) PENILAIAN KESEHATAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) DALAM MASA PANDEMI COVID-19

Aspirandi, Rendy Mirwan and Sumowo, Seno (2021) (Peer Review + Document + Similarity) PENILAIAN KESEHATAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) DALAM MASA PANDEMI COVID-19. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram.

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Official URL: http://www.aksioma.unram.ac.id/index.php/aksioma/a...

Abstract

Based on the news circulating that Indonesia's economic growth until the third quarter of 2020 contracted -2.03%. This contraction caused Indonesia to be included in the list of countries declared a recession. Thus, BUMN revenues are seen as still low, even the Minister of Finance is targeting the revenue of Separated State Assets (KND) in 2021 to decrease by 40% compared to the end of 2020 (https://nasional.kontan.co.id/). KND is a state asset that comes from the income of BUMN. The decrease in the target in 2021 shows that many BUMN will experience a decrease in income in 2020 to 2021. This decline in income may vary for each BUMN. The main problem that occurs is the decline in BUMN income will trigger a decrease in the health level of BUMN. The result of the analysis shows that BUMN predicate as HEALTHY with the highest total score is SMGR with a score of 91. On the other hand, BUMN with a LESS HEALTH predicate with the lowest total score is JSMR with a value of 42.6. These results give a signal to investors that SOEs with HEALTHY conditions will be more able to survive amid business competition during the Covid-19 Pandemic, on the other hand, BUMN with fewer HEALTH conditions will have a greater risk of bankruptcy so the signal given is to avoid it. The conclusion that can be drawn is that SOEs that are predicated as HEALTHY with the highest total score are SMGR. On the other hand, SOEs that are predicated as LESS HEALTHY with the lowest total score are JSMR. This research is still limited to two indicators on operational aspects, namely: improving the quality of human resources and Research & Development. In addition, in the administrative aspect, four indicators are still limited, namely: annual calculation reports, draft RKAP, periodic reports and performance of PUKK. PUKK performance is the availability of employee cooperatives or pension fund providers. Further research can further explore operational and administrative aspects. This research is still limited to two indicators on operational aspects, namely: improving the quality of human resources and Research & Development. In addition, in the administrative aspect, four indicators are still limited, namely: annual calculation reports, draft RKAP, periodic reports and performance of PUKK.

Item Type:	Peer Review
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Rendy Mirwan Aspirandi
Date Deposited:	01 Mar 2022 04:29
Last Modified:	05 Apr 2022 06:36
URI:	http://repository.unmuhjember.ac.id/id/eprint/13236

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