State-Owned Enterprise (BUMN) is one of the contributors to the State Budget in terms of non-tax state revenue. BUMN dividends as a share of the government, the performance of BUMN has partially contributed to the realization of state revenues. This study seeks to evaluate the service performance measurement in PT. ASABRI (Persero) Balikpapan Branch Office, Indonesia. This study uses Important Performance Analysis (IPA) on 70 personnel of ASABRI. The result indicates that expectations and reality, the satisfaction level of respondents (ASABRI participants/heirs) was 95.23 percent, indicating that ASABRI participants/heirs were very satisfied with the services provided by the PT. ASABRI (Persero) Balikpapan Branch Office. The overall gap value is calculated based on the difference between the actual level of performance with the expected level. All show a positive value (+), meaning that the management of PT ASABRI (Persero) Balikpapan Branch has provided services according to the needs of ASABRI participants and management has provided satisfactory service to the participants.
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