ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO AKTIVITAS DAN PROFITABILITAS PADA BADAN USAHA MILIK DESA (BUMDES) JAYA BERSAMA DESA TANJUNG KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH

Sandra, Hadi (2025) ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO AKTIVITAS DAN PROFITABILITAS PADA BADAN USAHA MILIK DESA (BUMDES) JAYA BERSAMA DESA TANJUNG KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH. ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO AKTIVITAS DAN PROFITABILITAS PADA BADAN USAHA MILIK DESA (BUMDES) JAYA BERSAMA DESA TANJUNG KECAMATAN HAMPARAN RAWANG KOTA SUNGAI PENUH. (Unpublished)

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Abstract

This research explains the financial performance based on financial ratio analysis at the Village-Owned Enterprise (BUMDes) Jaya Bersama Tanjung village, Sungai Penuh City. Using activity ratios and profitability ratios. The objective of this research is to determine the financial performance of BUMDes Jaya Bersama Tanjung village, Hamparan Rawang District, Sungai Penuh City for the period of 2022 and 2023. The data used in this research are secondary data. This type of research uses a descriptive quantitative approach aimed at demonstrating/validating the use of numbers in statistical analysis to solve problems. The method used in assessing financial performance is by using the time series method. The results of this study, when viewed from the activity ratio, indicate that the financial performance of BUMDes Jaya Bersama Tanjung village is in good condition. However, when viewed from the profitability ratio, the financial performance of BUMDes Jaya Bersama Tanjung village is in less favorable condition.. Keywords: Financial Performance, Analysis, Activity Ratio and Profitability Ratio, BUMDes

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