<![CDATA[AbstrakDalam mengetahui kemampuan perusahaan dalam mengelola modal yang diinvestasikan oleh para investor, perlu adanya pengukuran terhadap kinerja keuangan perusahaan. Hal ini juga berlaku bagi perusahaan dalam lingkup daerah, atau BUMD (Badan Usaha Milik Daerah). Oleh karena itu, fokus kajian ini adalah: (1) Bagaimanakah profil BUMD PT Gresik Migas berdasarkan kinerja, (2) Bagaimanakah strategi perbaikan kinerja BUMD PT Gresik Migas berbasis enterpreneur. Hasil analisis menunjukkan, (1) Kinerja diukur melalui metode konvensional/Analisis Rasio mengindikasikan hasil yang cukup baik (2) Terdapat empat strategis untuk perbaikan kinerja BUMD, yaitu: (a) Kemampuan sumberdaya manusia pengelola BUMD, termasuk penguatan jiwa enterpreneurship; (b) Kejelasan landasan hukum dan ketegasan aturan mainb terkait pembentukan BUMD; (c) Aspek manajemen keuangan BUMD; dan (d) Kelayakan dan keberlanjutan usaha atau unit bisnis BUMD baik produk maupun sektor jasa diukur berdasarkan kinerja internal dan eksternal. Untuk meningkatkan kinerja BUMD PT. Gresik Migas, sekaligus mengimplemetasikan 4 (empat) strategi yang telah di tetapkan, maka ada beberapa hal yang perlu di sarankan, yaitu, (1) Bagi pemerintah daerah sebaiknya ada keberanian dan ketegasan meminimalisir berbagai bentuk, praktik dan pola-pola yang menimbulkan political cost, menyusun SOP yang jelas terkait pola rekruitmen sumberdaya pengelola BUMD, konsisten untuk mendorong BUMD lebih mandiri dan profesional, tanpa intervensi, dan memberikan penghargaan pada pengelola yang berhasil membawa BUMD Go Public, (2) Bagi manajemen BUMD sebaiknya mampu menciptakan lingkungan kerja yang lebih kondusif dan selalu berorientasi terhadap tugas dan masa depan, menumbuhkan jiwa leadership dan entrepreneurship terhadap pengelola BUMD serta memberikan reward terhadap kreatifitas yang dihasilkan oleh setiap individu, memberikan batasan para birokrasi dalam pemilikan saham dan membuka kesempatan seluas-luasnya kepada masyarakat untuk mengakses saham di BUMD, dan seluruh pimpinan diarahkan untuk menerapkan Good Corporate Governance (GCG), yaitu tranparansi, kemandirian, akuntabilitas dan kewajaran. AbstractIn knowing the company's ability to manage the capital invested by the investor, the need for measuring the financial performance of the company. This also applies to companies in the sphere of regional, or local government (Regional Owned Enterprises). Therefore, the focus of this study are: (1) How-owned PT Gresik Migas profile based on performance; 2) How is the performance improvement strategy-owned PT Gresik Migas entrepreneurs based on the scope of the Provincial Government of East Java. The results showed that; 1) Performance PT Gresik oil and gas enterprises in East Java province measured by the conventional method / Ratio Analysis indicates good results (2) There are four strategically to improve the performance of enterprises, namely: (a) the ability of the human resource managers of enterprises , including the strengthening of entrepreneurship spirit; (b) Clarity and firmness legal basis for the establishment of the rule of enterprises; (c) the financial management aspects of public enterprises; and (d) Feasibility and sustainability of the business or business unit-owned both the products and the services sector is measured based on the internal and external performance. To improve the performance of enterprises PT. Gas Gresik in East Java province, as well mengimplemetasikan 4 (four) strategy that has been set, then there are some things that need to suggest, namely; 1) For local government should have the courage and firmness to minimize various forms, practices and patterns which raises the political cost, prepare clear SOPs related enterprises managing resource recruitment patterns, consistent to encourage more independent and professional enterprises, without intervention, and pays tribute to the manager who managed to bring enterprises to Go Public; 2) for the management of public enterprises should be able to create an environment more conducive working and always oriented towards the task and the future, foster leadership and managers of enterprises and entrepreneurship to provide rewards for creativity generated by each individual, providing the bureaucratic restrictions on share ownership and open greater opportunities for the public to access stock in enterprises, and the entire leadership is directed to apply Good Corporate Governance (GCG), namely transparency, independence, accountability and fairness.]]>
