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ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDEs) BINTANG FLAMBOYAN DESA TANJUNG SAWIT KABUPATEN KAMPAR

Dwike Putri, Elsa (2023) ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDEs) BINTANG FLAMBOYAN DESA TANJUNG SAWIT KABUPATEN KAMPAR. Diploma thesis, Politeknik Caltex Riau.

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Abstract

This study aims to determine the financial performance of Bintang Flamboyan Village-Owned Enterprises (BUMDes) in Tanjung Sawit Village, Kampar Regency. Fairly good financial performance can be judged from all analysis results that obtain presentations in accordance with predetermined standards. The results of this study conclude that liquidity for 2019-2022 as measured using the current ratio and very current ratio shows declining results, which means that performance is not good. Solvability for 2019-2022 as measured using the Debt to Asset Ratio and Debt to Equity Ratio shows relatively declining results and means poor performance and profitability for 2019-2022 as measured using return on assets and return on equity shows relatively declining results and means poor performance Good. That the profit growth every year is very good, but judging from the financial ratios, BUMDes' financial performance has decreased. This is due to the increase in each business unit which results in decreased financial performance.
Keywords: Financial Performance, Village Owned Enterprises (BUMDes), Ratio Analysis: Liquidity Ratio, Solvability and Profitability.

Item Type: Thesis (Diploma)
Subjects: KBK > KBK Akuntansi > KBK Perpajakan
Divisions: Sarjana Terapan > Jurusan Administrasi Bisnis > Akuntansi Perpajakan
Depositing User: Elsa Dwike Putri
Date Deposited: 29 Aug 2023 01:45
Last Modified: 29 Aug 2023 01:45
URI: http://repository.lib.pcr.ac.id/id/eprint/1278

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