This study aimed to analyze the level of health of PERUM DAMRI SEMARANG period 2008-2010. Because PERUM DAMRI SEMARANG is a part of BUMN (Badan Usaha Milik Negara), which is profitable state's institution. It's necessary to know about the healthy of this institution. The type of this research was a quantitative descriptive analysis. In analyzing the level of health by using three aspects (financial, operational and administration). Each aspect had a different population and sample. On the financial, and the administration aspect did not examine population and samples. While the operational aspects, the whole population and the sample were DAMRI SEMARANG PERUM management (using the census method). The data analysis techniques used were financial ratios, the elements of activity considered the most dominant in order to support the success of operations in accordance with the vision and mission, and the data regarding the calculation of annual reports, draft RKAP, and periodic reports. The results of the research seen from three aspects, namely in 2008 reached a score of 78 or 82.98% of the total score should be 94. So this year the company was in the category of healthy with predicate AA. In the year 2009 reached a score of 68.5 or 72.87% of the total score should be 94. So this year the company entered the healthy category with predicate A. By 2010, it achieved a score of 64.5 or 68.62% of the total score should be 94. So this year the company entered the healthy category with predicate A.