Analisis Kinerja Keuangan PT. Pegadaian (Persero) Tahun 2019- 2021

This study aims to determine the financial performance of PT. Pegadaian (Persero) based on the Decree of the Minister of BUMN Number: Kep-100/MBU/2002 concerning Assessment of the Health Level of State-Owned Enterprises.The analytical tool used in this study is an assessment of the company's financial performance based on the Decree of the Minister of BUMN Number: Kep-100/MBU/2002 concerning Assessment of the Health Level of State-Owned Enterprises, including Return on equity (ROE), Return on investment (ROI) , Cash ratio, Current ratio, Collection periods, Inventory turnover, Total asset turnover, and Ratio of own capital to total assets. Furthermore, scoring or scoring is carried out on the results of calculations based on the Decree of the Minister of BUMN Number: Kep-100/MBU/2002.The results of the research conducted show that the financial performance as seen from the results of the assessment of the soundness level of PT. Pegadaian (Persero) in 2019 entered a Healthy condition with category "A".The results of this study indicate that the company is in category A, but what should be the main concern is that in the future the company can obtain the AAA title or category so that it shows better financial performance indicators. The collection period of companies that have experienced a drastic increase in 2021 must be a concern of management in order to further improve the performance of receivables so that the length of time for receivables is lowe