| Summary: | PT Pegadaian (Persero) is a State-Owned Enterprises are principally intended to provide services for the public benefit and concurrently seeking profits based on principles of corporate management. In order to achieve these objectives, PT Pegadaian (Persero) should maintain its existence amid the competition without limits determined by the company's financial performance. One popular technique is applied in business practice to look at the financial performance of the company is financial ratio analysis based on the Decree of the Minister of State-Owned Enterprises No. KEP-100/MBU/2002 regarding the rating of the state-owned enterprises, state-owned enterprises on the performance appraisal is done by looking at the financial aspect ratios. The ratio is a reward to shareholders (ROE), return for the investment (ROI), cash ratio, current ratio, colection periods, inventory turnover, total asset turnover, the ratio of equity capital to total assets. The purpose of this study was to determine the financial performance at PT Pegadaian (Persero) Branch Pinrang financial ratio analysis based KEPMEN BUMN No. KEP-100/MBU/2002. This research data sourced from financial statements Pegadaian (Persero) Branch Pinrang form of Balance Sheet and Income Statement in the period 2012-2014. And methods used in this research is descriptive analysis. Descriptive analysis method is a method of analysis of research that seeks to describe and interpret the appropriate object is. The results showed that the financial performance when measured using the ROE PT Pegadaian in the category very healthy with a full score of 20. The value of financial performance when measure d using the ratio of healthy ROI classified in the category with a score of 12. The financial performance when measurd using Cash ratio Ratio classified as less healthy with a score 1. Financial performance when measured using the Current Ratio ratios are included in the category of very healthy, and got full scores for 5. Financial performance when measured using the ratio of Collection Periods in the category very healthy with a score at 5. Financial performance when measured using the ratio of Inventory Turn Over in the category very healthy with a full score of 5. The financial performance when measured using the ratio of Total Asset Turn Over in the category of less healthy with a score of 2. The financial performance when measured using the ratio of Total Equity to Total Assets in the category healthy enough with a score of 7.25. Assessment of financial performance overall had a total score of 57.25 out of a total score that is supposed to be is 70 and included in the healthy category (AA).
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