Skripsi
#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.