EVALUASI KINERJA KEUANGAN UNIT USAHA PADA BADAN USAHA MILIK DESA (BUMDes) INA HUK DI DESA MATA AIR KECAMATAN KUPANG TENGAH KABUPATEN KUPANG
This research was carried out from December 2019 to January 2020 in Mata Air
Village, Kupang Tengah District, Kupang Regency. The aims of this researchwere to determine the performance of BUMDes INA HUK in generating a net profit after tax and the performance of BUMDes INA HUK in generating net profits with available capital. The research data were obtained through observations, interviews and documentation on 9 respondents. The location of this research was BUMDes INA HUK, which was intentionally
determined since it was one of BUMDes with active status.
The results showed that BUMdes INA HUK's net profit after tax from three business units in 2019 was Rp. 19,517,016 and the total capital available at BUMDes INA HUk was Rp. 250,000,000.00. The net profit after tax on INA HUK BUMDes was 19.13% with good industry standard valuation standards of 20%. BUMDes INA HUK's performance in increasing the net profit after tax with available capital was said to be not good at 7.80% with
an industry valuation standard of 40%.