A Financial Performance Analysis of Village-Owned Enterprise in Margo Mulyo Bringinan, Jambon 2018-2021

Muuna, Adellya Nihayatul, Wafirotin, Khusnatul Zulfa, Muntiah, Nur Sayidatul and Santoso, Slamet (2023) A Financial Performance Analysis of Village-Owned Enterprise in Margo Mulyo Bringinan, Jambon 2018-2021. American Journal of Open Research, 2 (4). ISSN e-ISSN : 2834-7668

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Abstract

Village Owned Enterprises (BUMDesa) are institutions formed by village governments and communities that manage them based on the needs and economy of the village. The purpose of this research is to determine the financial performance of BUMDesa Margo Mulyo Bringinan Village in 2018-2021. The method used is descriptive quantitative with financial ratio analysis techniques including Current Ratio, Debt To Equity Ratio, Return On Equity Ratio, Net Profit Margin Ratio, Total Asset Turn Over, and Recevable Trunover Ratio. The population of this study is the Financial Report of Margo Mulyo Village Owned Enterprises (BUMDesa) for 2018-2021 with the sample being the Financial Report of Margo Mulyo Village Owned Enterprises (BUMDesa) for 2018-2021 which consists of balance sheets and reports of Remaining Business Results (SHU). . The results of this study state that the assessment of financial performance based on the Current Ratio is included in the healthy category, with an infinite ratio value. The Debt to Equity Ratio is included in the healthy category with a ratio value of 0%. The Return On Equity Ratio shows unhealthy financial performance results. Net Profit Margin Ratio is included in the healthy criteria. Total Asset Turn Over and Receivable Turnover are included in the very unhealthy criteria with a ratio value of < 1 time. This research shows a straight line relationship between the results of the Current Ratio analysis and Total Asset Turnover.

Item Type:	Article
Uncontrolled Keywords:	financial performance, financial ratios, BUMDesa
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Economic
Depositing User:	Library Umpo
Date Deposited:	12 Sep 2023 02:04
Last Modified:	12 Sep 2023 02:04
URI:	http://eprints.umpo.ac.id/id/eprint/12606

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