EVALUASI KINERJA KEUANGAN PADA BADAN USAHA MILIK DESA (BUMDes) BERSAMA BANGKIT MANDIRI DI KECAMATAN NITA KABUPATEN SIKKA

  • Justina H. De Fatima Program Studi Agribisnis Fakultas Pertanian Undana
  • Charles Kapioru Program Studi Agribisnis Fakultas Pertanian Undana
  • I Nyoman Sirma Program Studi Agribisnis Fakultas Pertanian Undana
Keywords: Evaluation, financial performance, BUMDes

Abstract

The research has been done in BUMDes Bersama Bangkit Mandiri in Nita Sub Districk Sikka Regency. Is aimed at recognizing financial performance from the liquidity, the solvability and the rentability of BUMDes Bersama Bangkit Mandiri in 2017-2019. The writer determine the location of the research deliberately (purposive sampling). The writer considerete from all BUMDes in Sikka Regency BUMDes Bersama Bangkit Mandiri is catagorizeed as the BUMDes was expended fit the potential of the vilage. BUMDes Bersama Bangkit Mandiri is establish in 2017. The writer use current ratio, total debt to total asset ratio and return on asset to calculate liquiditas, solvabilitas and rentabilitas of BUMDes Bersama Bangkit Mandiri in 2017until 2019.

The result of the research show BUMDes Bersama Bangkit Mandiri gets liqudity value as 5.088%, 2.559 % and 2.265% in 2017- 2019. Based on the resalt above BUMDes Bersama Bangkit Mandiri categorized as liqudity and grow up well. The writer analyze BUMDes Bersama Bangkit Mandiri get solvability value as 3,34%, 14,79% and 15,04% in 2017-2019. The writer conclude that BUMDes Bersama Bangkit Mandiri categorized as solvabel and grow up well. Meanwhile, the writer found that BUMDes Bersama Bangkit Mandiri gets rentability value as 1,94%, 1,52% and 1,74% in 2017-2019. Based on the data the writer conclude that ability to make a profit is categorized bellow established standart.

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Published
2020-12-03