<![CDATA[ABSTRACT This study aims to determine the value of the financial performance of PT. Bukit Asam (Persero) Tbk for the 2015-2019 period which is listed on the Indonesia Stock Exchange based on the calculation of the liquidity ratio and activity ratio. The data analysis method used is descriptive qualitative. The sample used in this study is the balance sheet and income statement of PT. Bukit Asam (Persero) Tbk for the period 2015-2019 which is listed on the Indonesia Stock Exchange. The data source of this research is secondary data. The results of research and discussion can be seen that the current ratio, quick ratio, and cash ratio, at PT. Bukit Asam (Persero) Tbk for the period 2015-2019 the condition of the company is said to be in good condition because within the period the results vary. This means that current assets and cash are able to cover current liabilities that will mature. While the inventory turn over and total assets turn over at PT. Bukit Asam (Persero) Tbk for the period 2015-2019 the company's condition is said to be unfavorable because it is below the established industry standards. This means that the company is still holding inventory in large or excessive amounts (unproductive) and the company has not been able to maximize its assets. Keywords : Current ratio, quick ratio, cash ratio, inventory turn over, total assets turn over, financial performance. ABSTRAK Penelitian ini bertujuan untuk mengetahui nilai kinerja keuangan PT. Bukit Asam (Persero) Tbk periode 2015-2019 yang terdaftar di Bursa Efek Indonesia berdasarkan perhitungan dari rasio likuiditas dan rasio aktivitas. Metode analisis data yang digunakan yaitu deskriftif kualitatif. Sampel yang digunakan dalam penelitian ini yaitu neraca dan laporan laba rugi PT. Bukit Asam (Persero) Tbk periode 2015-2019 yang terdaftar di Bursa Efek Indonesia. Sumber data dari penelitian ini yaitu data sekunder. Hasil penelitian dan pembahasan dapat diketahui bahwa current ratio, quick ratio, dan cash ratio, pada PT. Bukit Asam (Persero) Tbk periode 2015-2019 kondisi perusahaan dikatakan dalam keadaan baik karena dalam kurun waktu hasilnya bervariasi. Hal ini berarti aktiva lancar dan kas mampu menutupi utang lancar yang akan jatuh tempo. Sedangkan inventory turn over dan total assets turn over pada PT. Bukit Asam (Persero) Tbk periode 2015-2019 kondisi perusahaan dikatakan kurang baik karena berada dibawah standar industri yang ditetapkan. Ini berarti perusahaan masih menahan persediaan dalam jumlah yang begitu banyak atau berlebihan (tidak produktif) dan perusahaan belum mampu memaksimalkan aktiva yang dimiliki. Keywords : Current ratio, quick ratio, cash ratio, inventory turn over, total assets turn over, kinerja keuangan]]>
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