#15334
SKR/AK KEUANGAN & PERBANKAN 005 FER a 2022 ISBN:18.661.045
Subjects:Akuntansi; Perbankan
ANALISIS KINERJA KEUANGAN PADA BADAN USAHA MILIK DESA (BUMDes) SEPENUH HATI DI DESA LOA DURI ILIR KECAMATAN LOA JANAN PERIODE 2017-2021 --Ed. 1
FERRY IRAWAN / / /Politeknik Negeri Samarinda Samarinda 2022
xvi; 86 hlm.; 20x29 cm.; ilus. Bahasa:Ind
ABSTRAK
Ferry Irawan, 2022. Analisis Kinerja Keuangan Badan Usaha Milik Desa
(BUMDes) Sepenuh Hati di Desa Loa Duri Ilir Kecamatan Loa Janan Periode 2017-
2021. Dibawah bimbingan Bapak Muhammad Kadafi, S.E., M.SA. dan Ibu
Rahmawati Fitriana, S.Pd., M.Pd., B.I.
Penelitian ini bertujuan menganalisis kinerja keuangan menggunakan metode
rasio pada Badan Usaha Milik Desa (BUMDes) Sepenuh Hati dari tahun 2017,
2018, 2019, 2020 dan 2021. Rasio keuangan yang digunakan yaitu, Rasio Likuiditas
dihitung berdasarkan Current Ratio, Quick Ratio dan Cash Ratio. Rasio
Profitabilitas dihitung berdasarkan Net Profit Margin, Return on Investment dan
Return on Equity. Rasio Solvabilitas dihitung berdasarkan Debt to Asset Ratio dan
Debt to Equity Ratio. Rasio Aktivitas dihitung berdasarkan Total Assets Turn Over.
Hasil penelitian menggunakan Rasio Likuiditas dinilai baik, Rasio Profitabilitas
menunjukan bahwa Net Profit Margin dinilai baik, Return on Investment dinilai
baik, dan Return on Equity dinilai kurang baik. Hasil Rasio Solvabilitas berdasarkan
DAR dan DER dinilai baik. Hasil Rasio Aktivitas berdasarkan TATO dinilai kurang
baik. Dari hasil penelitian dapat ditarik kesimpulan bahwa BUMDes Sepenuh Hati
harus meningkatkan kemampuan dalam menghasilkan keuntungan dan
menekankan biaya yang kurang produktif.
Kata Kunci: Rasio Aktivitas, Rasio Likuiditas, Rasio Profitabilitas, dan Rasio
Solvabilitas.
ABSTRACK
Ferry Irawan, 2022. Analysis of the Financial Performance of Village
Owned Enterprises (BUMDes) Wholeheartedly in Loa Duri Ilir Village, Loa Janan
District for the 2017-2021 Period. Under the guidance of Mr. Muhammad Kadafi,
S.E., M.SA. and Mrs. Rahmawati Fitriana, S.Pd., M.Pd., B.I.
This study aims to analyze financial performance using the ratio method at
Wholehearted Village Owned Enterprises (BUMDes) from 2017, 2018, 2019, 2020
and 2021. The financial ratios used are, the Liquidity Ratio is calculated based on
the Current Ratio, Quick Ratio and Cash Ratio. Profitability ratio is calculated
based on Net Profit Margin, Return on Investment and Return on Equity. Solvency
Ratio is calculated based on Debt to Asset Ratio and Debt to Equity Ratio. Activity
Ratio is calculated based on Total Assets Turn Over. The results of the study using
the Liquidity Ratio are considered good, the Profitability Ratios show that the Net
Profit Margin is considered good, the Return on Investment is considered good,
and the Return on Equity is considered poor. Solvency Ratio results based on DAR
and DER are considered good. The results of the Activity Ratio based on TATO are
considered less good. From the results of the study, it can be concluded that
BUMDes Whole Heart should increase their ability to generate profits and
emphasize less productive costs.
Keywords: Activity Ratio, Liquidity Ratio, Profitability Ratio, and Solvency Ratio.