MASALIQ: Jurnal Pendidikan dan Sains
Vol 6 No 5 (2026): MASALIQ: Jurnal Pendidikan dan Sains

Pengolahan dan Visualisasi Data Kinerja Keuangan Badan Usaha Milik Daerah (BUMD) Provinsi Sumatera Selatan Menggunakan Microsoft Excel

Agung Setia Budi (Unknown)
Rezania Agramanisti Azdy (Unknown)



Article Info

Publish Date
28 Aug 2026

Abstract

The financial performance of regional-owned enterprises (BUMDs) in South Sumatra Province needs to be systematically monitored and evaluated to support development, oversight, and data-driven policymaking. This study aimed to process and analyze the financial performance data of BUMDs in South Sumatra Province based on the return on assets (ROA) indicator and to present the results through data visualizations and a monitoring dashboard. The study employed a quantitative approach to analyze the financial data of nine BUMDs during the 2020–2025 period. Data comprising total assets, net income, operating income, equity, and dividends contributed to Regional Own-Source Revenue (PAD) were collected, validated, processed, and analyzed using Microsoft Excel. ROA values were calculated and presented in summary tables, charts, conditional formatting, and a dashboard prototype. The results showed that ROA performance varied substantially across BUMDs and years. Based on average ROA, five BUMDs were classified as very good, one as good, one as fairly good, and one as poor, while one BUMD could not be comprehensively evaluated because of limited data. Bank Sumsel Babel demonstrated the most stable performance and accounted for more than 95% of the total contribution of BUMD dividends to PAD, while JAMKRIDA and PT Tirta Sriwijaya Maju demonstrated the highest levels of profitability. This study concludes that Microsoft Excel is effective for processing and visualizing BUMD financial performance data. These findings imply the need for data-driven BUMD development, greater selectivity in capital participation, and strengthened transparency and accountability in BUMD management by regional governments.

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Journal Info

Abbrev

masaliq

Publisher

Subject

Religion Education Social Sciences

Description

MASALIQ: Jurnal Pendidikan dan Sains was published by Lembaga Yasin alSys which was published six times a year, January, March, May, July, September and November with a minimum of 5 articles. The journal aims to provide a forum for scholarly understanding of the field of education and plays an ...