Analisis Kinerja Keuangan Pada Badan Usaha Milik Desa (BUMDes) di Desa Berjo Kecamatan Ngargoyoso Kabupaten Karanganyar Periode 2014-2018

Halimah, Nur and , Zulfa Irawati, S.E., M.Si. (2020) Analisis Kinerja Keuangan Pada Badan Usaha Milik Desa (BUMDes) di Desa Berjo Kecamatan Ngargoyoso Kabupaten Karanganyar Periode 2014-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the financial performance of the Village- Owned Enterprises (BUMDes) which is seen based on the ratio of liquidity, solvency, and profitability in 2014-2018. The subjects of this research are the Village-Owned Enterprises (BUMDes) of Berjo Village, Ngargoyoso District, Karanganyar Regency in the form of Jumog Water Tourism and the Berjo Village Savings and Loans Unit (USP). The object of this study is the Balance Sheet and Income Statement on the financial statements of each Village-Owned Enterprise (BUMDes). Data collection techniques in this study were interviews, observation, and documentation. The results of this study indicate that the average liquidity ratio in 2014- 2018 which is measured using the current ratio and quick ratio get relatively improved results, which means good performance. The solvency ratio of 2014- 2018 measured using debt to total assets and debt to equity shows relatively declining results, which means good performance. Profitability ratios in 2014- 2018 are measured using return on assets and return on equity, which means good performance

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Financial Performance, Village-Owned Enterprises (BUMDes), Ratio Analysis
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	NUR HALIMAH
Date Deposited:	18 Feb 2020 04:37
Last Modified:	18 Feb 2020 04:37
URI:	http://eprints.ums.ac.id/id/eprint/81135

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