SISKA, WULANDARI (2025) ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DI DESA ARJASA KECAMATAN ARJASA KABUPATEN JEMBER TAHUN 2022 – 2024. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT This study aims to determine the financial performance of BUMDes in Arjasa Village, Arjasa District, Jember Regency in 2022–2024. Arjasa District has 5 villages with a total of 1 active BUMDes located in Arjasa Village. The research method used is quantitative to calculate financial ratios from financial reports. This study uses a case study approach, utilizing interview, observation, and documentation techniques. The results show that CR in 2022 was 14.8%, in 2023 was 11.93%, and in 2024 was 2.84%, indicating unhealthy liquidity conditions. DER in 2022 was 0.009%, in 2023 was 0.011%, and in 2024 was 0.014%, indicating a very healthy capital structure. ROA in 2022 was 0.098%, 0.111% in 2023, and 0.157% in 2024, reflecting very low profitability. In conclusion, the BUMDes' financial performance is quite healthy in terms of solvency, but remains weak in terms of liquidity and profitability.. Keywords: Accounting, BUMDes, Financial Performance, Ratio.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 07:20 |
| Last Modified: | 17 Apr 2026 07:20 |
| URI: | http://repo.itsm.ac.id/id/eprint/1680 |
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