ANALISIS RASIO KEUANGAN UNTUK MENILAI ALUR KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDES) BERKAH AMANAH (Studi Kasus Di Desa Pekan Kamis Kecamatan Tembilahan Hulu)

Abstract

This study aims to determine the financial performance of Village-Owned Enterprises (BUMDes) based on the ratio of liquidity, solvency, activity and profitability in 2020 to 2021. The subject of this research is Village-Owned Enterprises (BUMDes) Berkah Amanah Desa Pekan Kamis subdistrict Tembilahan Hulu in the form of BUMDes Berkah Amanah with a drinking water depot business unit and renting tents and chairs. The object of this study is the Balance Sheet, profit and loss report and the statement of changes in capital in the financial statements of each village-owned enterprises (BUMDes). Data collection techniques in this study were interviews and documentation.

The results of this study indicate that the average liquidity ratio in 2020 to 2021 as measured using the current ratio results in poor criteria because the value of current assets is greater than current debt. The solvency ratio from 2020 to 2021 as measured using the debt assets ratio and debt to equity ratio shows very good criteria results because BUMDes in managing each business unit only uses capital sources from village funds, own capital and funds from provincial offices. The activity ratio from 2020 to 2021 as measured using total asset turnover shows very good results and it can be interpreted that BUMDes Berkah Amanah for the last two years have been able to utilize their assets to generate income. Profitability Ratio from 2020 to 2021 as measured using gross profit margins show poor criteria results, meaning that BUMDes have not shown a good ability to generate profits.