Analysis Of The Financial Performance Of Jaya Mandiri Village Owned Enterprises (Bumdes) In Jambu Village, Merigi Kelindang Sub-District, Bengkulu Tengah District
DOI:
https://doi.org/10.5713/.v2i2.51Keywords:
Kinerja Keuangan, Badan Usaha Milik Desa (BUMDes).Abstract
This study aims to: compile the financial reports of Jaya Mandiri BUMDes in Jambu Village, Merigi Kelindang District, Central Bengkulu Regency in accordance with Indonesian Financial Standards, to: analyze the financial performance of Jaya Mandiri BUMDes in Jambu Village, Merigi Kelindang District, Central Bengkulu Regency. The data collected are primary data and secondary data. The data analysis used is the balance sheet to find out exactly how much assets, debts and capital it has at a certain time. Profit and loss report to find out profit and loss in the financial statements. The liquidity ratio (Liquidity Ratio) for the company's ability to meet short-term (debt) obligations. Current Ratio (Current Ratio) to measure the company's ability to pay short-term obligations or debts that are due soon when billed as a whole. Solvency Ratio (Leverage Ratio) to measure the extent to which the company's assets are financed with debt. The ratio of debt to assets (Debt to Assets Ratio) to determine the company's ability to pay off all of its debts guaranteed by the amount of the company's assets. Debt to Equity Ratio (Debt to Equity Ratio) to show what part of the capital is collateral for cooperative debt or illustrates the extent to which the owner's capital can cover debts to outsiders. Rentability Ratio (Rentability Ratio) to see the company's ability to earn profits in relation to sales, total assets, and own capital. Net Profit Margin (Net Profit Margin) to show the company's net income from sales. Return On Equity (ROE) to compare the Remaining Results of Operations with the amount of Capital. The results of the analysis of financial statements on net profit obtained the highest net profit in 2019 with a value of Rp. 18,207,525 whereas in 2018 with the lowest net profit value it only reached Rp. 4,845,625, the balance sheet obtained the highest total assets and liabilities in 2019 of Rp. 151,207,525 and the lowest in 2017 was Rp. 51,654,375. Based on the results of the analysis of financial performance on the calculation of the net profit margin in the last 5 years, the net profit margin has fluctuated with very good criteria. quite good because the use of business capital is appropriate enough to generate profits.
References
Alpi, M. F., & Gunawan, A. 2018. Pengaruh current ratio dan total assets turnover terhadap return on assets pada perusahaan plastik dan kemasan. Jurnal Riset Akuntansi Aksioma, 17(2), 1-36.
Darmawan, M.A.B. 2020. Dasar-dasar Memahami Rasio dan Laporan Keuangan. UNY Press. Yogyakarta.
Maith, H. A. 2013. Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT. Hanjaya Mandala Sampoerna Tbk. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi. 1(3).1-9
Munawir. 2002. Analisa Laporan Keuangan. Liberty : Yogyakarta.
Redana, D. N.. & Darwita, I. k. 2018. Peranan Badan Usaha Milik Desa (BUMDes) Dalam Pemberdayaan Masyarakat Dan Penanggulangan Pengangguran Di Desa Tejakula Kecamatan Tejakula Kabupaten Buleleng. Locus. 9(1).5-38.
Thomas, Mola. 2020. Indonesia mempunyai 30.000 BUMDes, Omset tembus 2,1 Triliun. Diunduh dari https://kabar24.bisnis.com/read/20201001/15/1298817/indonesia-punya-30000-bumdes-omset-tembus-rp21-triliun. Pada tanggal 13 Desember 2022 Jam 09.35.
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif dan Kombinasi. Alfaebta. Bandung.
Kasmir. 2019. Analisis Laporan Keuangan. Cet. Ke-12. PT. Raja Grafindo Persada : Jakarta.
Harahap, Syofyan. 2002. Teori Akuntansi. Jakarta: PT Raja Grafindo Persada.
Rawun, Y., & Tumilaar, O. N. 2019. Penerapan Standar Akuntansi Keuangan EMKM Dalam Penyusunan Laporan Keuangan pada UMKM (Suatu Studi UMKM Pesisir Di Kecamatan Malalayang Manado). Jurnal Akuntansi Keuangan Dan Bisnis, 12(1), 57-66.
Riswan, R., & Kesuma, Y. F. 2014. Analisis laporan keuangan sebagai dasar dalam penilaian kinerja keuangan PT. Budi Satria Wahana Motor. Jurnal Akuntansi Dan Keuangan, 5(1). 3-10
Puspitasari, Ratih. 2012. Analisa Laporan Keuangan Guna Mengukur Kinerja Keuangan PT Astra International Tbk. Jurnal Ilmiah Kesatuan. 1(14):9-20.
Widiyanti, N., Susanti, F. E., & Mahmudah, L. N. (2022). Pengaruh Efisiensi Pengelolaan Manajemen Modal Kerja Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Sub Sektor Pakan Ternak. Efektif Jurnal Ekonomi dan Bisnis, 13(1), 27-46.
Warda, N., Caska, & Gani Haryana. 2017. Analisis Kinerja Keuangan Koperasi Pada Koperasi Serba Usaha (KSU) Rejosari Kelurahan Rejosari Kecamatan Tenayan Raya Kota Pekanbaru. Jurnal Online Mahasiswa FKIP Universitas Riau. 4(2):1- 15.
