ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDes) "SUMBER REJEKI " UNIT USAHA HIPPAM DESA SUMBERTLASEH KECAMATAN DANDER KABUPATEN BOJONEGORO

FINANCIAL PERFORMANCE ANALYSIS OF VILLAGE OWNED ENTERPRISES (BUMDes) "SUMBER REJEKI" HIPPAM BUSINESS UNIT SUMBERTLASEH VILLAGE DANDER SUB DISTRICT BOJONEGORO REGENCY

ANALISIS KINERJA KEUANGAN

BADAN USAHA MILIK DESA (BUMDes)

“SUMBER REJEKI”

UNIT USAHA HIPPAM

DESA SUMBERTLASEH KECAMATAN DANDER

KABUPATEN BOJONEGORO PERIODE 2020-2022

Abstrak

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada Badan Usaha Milik Desa (BUMDes) yang dilihat berdasarkan rasio likuiditas, solvabilitas, dan profitabilitas pada tahun 2020-2022. Subjek penelitian ini adalah Badan Usaha Milik Desa (BUMDes) Desa Sumbertlaseh Kecamatan Dander Kabupaten Bojonegoro Unit usaha HIPPAM. Objek penelitian ini adalah Neraca dan Laporan Laba Rugi pada laporan keuangan Badan Usaha Milik Desa (BUMDes) Unit usaha HIPPAM. Teknik pengumpulan data dalam penelitian ini adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan rata-rata rasio likuiditas tahun 2020-2022 yang diukur menggunakan current ratio mendapatkan hasil relatif meningkat dan di artikan kinerjanya baik. Rasio profotabilitas tahun 2020-2022 yang diukur menggunakan return on asset (ROA) dan return on equity (ROE) menunjukkan hasil relative meningkat dan di artikan kinerjanya baik. Rasio solvabilitas tahun 2020-2022 yang diukur menggunakan debt to total assets ratio (DAR) dan debt to equity ratio (DER) menunjukkan hasil relative menurun dan di artikan kinerjanya baik. Rasio Aktivitas tahun 2020-2022 yang diukur menggunakan fixed assets turn over (FATO) dan total assets turn over (TATO) menunjukkan hasil relative meningkat dan di artikan kinerjanya cukup baik.

FINANCIAL PERFORMANCE ANALYSIS

BADAN USAHA MILIK DESA (BUMDes)

"SUMBER REJEKI"

HIPPAM BUSINESS UNIT

SUMBERTLASEH VILLAGE DANDER SUB DISTRICT

BOJONEGORO REGENCY PERIOD 2020-2022

Abstract

This study aims to determine the financial performance of Village-Owned Enterprises (BUMDes) which is seen based on the ratio of liquidity, solvency and profitability in 2020-2022. The subject of this research is the Village-Owned Enterprise (BUMDes) Sumbertlaseh Village, Dander District, Bojonegoro Regency, HIPPAM business unit. The object of this research is the Balance Sheet and Profit and Loss Report in the financial reports of Village-Owned Enterprises (BUMDes) HIPPAM business units. Data collection techniques in this research are interviews, observation and documentation. The results of this study show that the average liquidity ratio for 2020-2022, which is measured using the current ratio, has relatively increased results, which means good performance. The profitability ratio for 2020-2022 as measured using return on assets (ROA) and return on equity (ROE) shows relatively increased results and this means good performance. The solvency ratio for 2020-2022 as measured using the debt to total assets ratio (DAR) and debt to equity ratio (DER) shows relatively declining results and this means that the performance is good. The Activity Ratio for 2020-2022 as measured using fixed assets turnover (FATO) and total assets turnover (TATO) shows relatively increased results and it means that the performance is quite good.

Keywords: financial performance, village-owned enterprises (BUMDes), ratio analysis