This thesis uses primary data and secondary data, in the This final project aims to determine the financial performance at PT Wijaya Karya Belon Sales Region IV Semarang by conducting a review of financial statement data, performing calculations, comparing the calculation results that have been obtained, interpreting the problems that have been found, and searching and solving any problems that have been foundform of quantitative data and qualitative data. Methods of data collection are interviews and document analysis. This thesis uses the method of writing the description and exposition. The results of the discussion showed that, based on Surat Keputusan Menteri BUMN Nomor Kep-100/MBU/2002, the results of assessment of financial performance of PT Wijaya Karya Beton Sales Region IV Semarang in November 2015 indicate the acquisition of scores of 12.5 or 50% of total should score of 25. In Desember 2015 indicate the acqz!isition of a score of 15 or 60% of the total score should have amou.'1ted to 25. So, the financial pe1formance of PT Wijaya Karya Beton Sales Region IV Semarang decreased ratings score of 10%. Current ratio, cash ratio and profit margin decreased fromNovember to December. While ROI and solvency increased.