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Rasio Keuangan, Laporan Keuangan THE USE OF FINANCIAL RATIOS AS A MEASURING TOOL FOR THE FINANCIAL PERFORMANCE OF BUMDES TO IMPROVE THE WELFARE OF THE PEOPLE OF SIDAYU DISTRICT, GRESIK REGENCY: BUMDES Financial Performance Measurement Strategy Using Financial Ratios DURRO KHUMAIRO; Makhmud Zulkufli; Djulaeka
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol. 8 No. 3 (2023): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

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Abstract

Sidayu District, as one of the areas in Gresik Regency, has unique characteristics and potential resources that can be developed to realize better economic growth and community welfare. One of the instruments that can be used to optimize this potential is Village-Owned Enterprises (BUMDes). The BUMDes that are the object of this study are BUMDesa Podho Joyo Sukorejo village. In optimizing the role of BUMDes, financial performance evaluation is very necessary to measure financial performance and to encourage the improvement of the welfare of the people of Sidayu District. This study uses descriptive quantitative research methods using a financial ratio analysis approach.The research data used are primary data and secondary data. The results showed that in 2018-2022 the liquidity ratio showed a very poor category. Similarly, the solvency ratio is still said to be very unfavorable due to the increasing debt to total asset ratio and debt to equity ratio. The profitability ratio is said to be sufficient and very good, because the higher the ratio value, the better the financial performance condition of BUMDes. However, in contrast to the activity ratio, BUMDes do not meet the standard for calculating total asset turnover so that they are included in the very poor category.
PENGATURAN HUKUM PENGETAHUAN TRADISIONAL (TRADITIONAL KNOWLEDGE ) SEBAGAI UPAYA PERLINDUNGAN KEARIFAN LOKAL MADURA OLEH DPRD BANGKALAN Ikhwan, Mufarrijul; Djulaeka, Djulaeka; Murni, Murni; Yulianti, Rina
Yustisia Vol 2, No 1: April 2013
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v2i1.11074

Abstract

AbstractProblem research in this study is the lack of legal protection about legislation of  Madura local wisdom especially in Bangkalan. This study intended to inventory the potential of the various categories of tradi- tional knowledge and the efforts made by the Parliament to establish the protection of law. This research was an empirical law with observation on 18 District area covering in Bangkalan. Inventory of Traditional Knowledge results in Bangkalan which include agricultural knowledge, recipes and herb / herbal medicine, manufacturing, folklore and environmental management. Bangkalan have included traditional knowledge material as a Prolegda based on the protection of local wisdom that comes from Traditional Knowledge with due regard to the principles an act number 11 Year 2012 about  legal drafting and as a local legislator function.Keywords: Inventory, Regulation, Traditional Knowledge, Local wisdom, Authority ParliamentAbstrakPermasalahan dalam penelitian ini adalah minimnya perlindungan hukum dalam bentuk peraturan perundangan berbagai kearifan lokal masyarakat Madura khususnya di Bangkalan. Penelitian ini ditujukan untuk menginventarisir potensi berbagai kategori pengetahuan tradisional dan usaha yang dilakukan oleh DPRD untuk membentuk perangkat hukum sebagai bentuk perlindungan. Penelitian ini merupakan penelitian hukum empiris dengan metode observasi pada fakta di lokasi penelitian yang meliputi 18 Kecamatan di Kabupaten Bangkalan. Informan kunci dari penelitian ini adalah pihak-pihak yang terlibat langsung dalam kegiatan yang berhubungan dengan pengetahuan Tradisional Madura yang berada di Bangkalan. Hasil inventarisir Pengetahuan Tradisional di Kabupaten Bangkalan antara lain berupa pengetahuan agrikultural, resep makanan dan ramuan/jamu tradisional, manufaktur, ekspresi budaya dan pengelolaan lingkungan. DPRD Bangkalan dalam hal ini telah memasukkan materi traditional kwowledge dalam prolegda yaitu membentuk Peraturan daerah yang berorientasi pada perlindungan terhadap kearifan lokal yang bersumber dari Pengetahuan Tradisonal dengan tetap memperhatikan asas-asas dalam Undang-Undang nomor 11 Tahun 2012 tentang Pembentukan Peraturan Perundang-undangan dan fungsinya sebagai legislator di daerah.Kata Kunci : inventarisasi, Pengaturan Hukum, Pengetahuan Tradisional, kearifan lokal, Kewenangan DPRD