<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mengetahui kinerja keuangan Badan Usaha Milik Desa (BUMDes) di Desa Bajiminasa, Kecamatan Rilau Ale, Kabupaten Bulukumba, yang diukur menggunakan rasio profitabilitas, rasio likuiditas, dan rasio solvabilitas. Teknik analisis yang digunakan adalah analisis deskriptif dengan pendekatan kuantitatif, yang dilakukan melalui pengumpulan data berupa jumlah anggaran pendapatan, realisasi penerimaan, dan pengeluaran dari BUMDes setempat. Hasil penelitian menunjukkan bahwa pengelolaan modal terhadap kinerja keuangan BUMDes Desa Bajiminasa telah efektif berdasarkan rasio profitabilitas (ROE) yang berada di atas standar (59,26% > 40%), mandiri berdasarkan rasio likuiditas (Current Ratio) yang berada di atas standar (1183,75% > 200%), dan efisien berdasarkan rasio solvabilitas (Debt to Equity Ratio) yang berada di atas standar (37,04% > 30%).. This study aims to analyze and evaluate the financial performance of the Village-Owned Enterprise (BUMDes) in Bajiminasa Village, Rilau Ale Subdistrict, Bulukumba Regency, measured using profitability ratios, liquidity ratios, and solvency ratios. The analytical technique employed is descriptive analysis with a quantitative approach, conducted by collecting data on budget revenues, realized income, and expenditures from the local BUMDes. The results indicate that the financial performance of the BUMDes in Bajiminasa Village is effective, as evidenced by the profitability ratio (ROE) exceeding the standard (59.26% > 40%), independent as shown by the liquidity ratio (Current Ratio) above the standard (1183.75% > 200%), and efficient as demonstrated by the solvency ratio (Debt to Equity Ratio) surpassing the standard (37.04% > 30%).]]>
Copyrights © 2024
