ANALISIS KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DENGAN RASIO RPOFITABILOTAS DAN RASIO EFEKTIVITAS DALAM PENINGKATAN PENDAPATAN ASLI DESA (PADes)

BUMDes; Financial Performance; Profitability Ratio; Effectiveness Ratio; PADes

Abstract

This research aims to analyze the financial performance of BUMDES with profitability ratios and effectiveness ratios in increasing village original income (PADes) in Tanggulangin District, Sidoarjo Regency. The method used in this research uses descriptive quantitative methods. With a focus on profitability ratios and effectiveness ratios. The profitability ratio uses Gross Profit Margin, Net Profit Margin, Return on Investment (ROA) and Return on Equity (ROE) analysis techniques. Meanwhile, the effectiveness of BUMDes is measured using the relevant effectiveness ratio. This research method involves collecting BUMDes financial data in the 2019-2022 period. This data is then analyzed in detail to evaluate the profitability and effectiveness of BUMDes. The results of the analysis show that the average effectiveness ratio is 113.7% in BUMDes Sumber Abadi which is very effective and in BUMDes Sampurna 99.58% which is categorized as effective. The results of Return on Assets and Return on Equity at BUMDes Sumber Abadi are an average of 44% in the very good category and at BUMDes Sampurna the average Return on Assets and Return on Equity is 0.10% which is included in the very poor category. provide a better understanding of the financial performance of BUMDes in Tanggulangin District and their contribution to Village Original Income (PADes).