Analisis Keuangan Unit Kios Pertanian BUM Desa Bangun Jaya Desa Rawa Bangun Kecamatan Rengat Kabupaten Indragiri Hulu

Abstract

The role of BUM Desa is very important because it can support the village economy, increase the village's original income, optimize the processing of village potential and become the backbone of growth and equalization of the rural economy. This will be realized when BUM Desa is able to manage its finances well and compile them into financial reports as a manifestation of accountability and transparency in the management of BUM Desa. In its implementation, BUM Desa experienced problems with limited human resources so that financial effectiveness and efficiency were not as expected. Therefore, it is necessary to carry out research to see to what extent BUM Desa is able to carry out financial management. The research aims to calculate financial performance based on liquidity, solvency, activity and profitability ratios. This research is a quantitative descriptive research case study in Rawa Bangun Village, Rengat District, which was determined intentionally (Purposive Sampling). The research was carried out by collecting secondary data, analyzing financial reports and ratios and preparing reports for 1 month, namely the beginning of July to the beginning of August 2024. The results of the research showed that the liquidity ratio had increased from a CR value of 37.15 to 257.13, QR had increased from 20.67 to 199.01. Then the Solvency Ratio also increased, marked by a decrease in the DER value from 0.027 to 0.0039 and also the Dept Ratio value from 0.027 to 0.0038. The Activity Ratio shows increasing financial performance, this can be seen from the increase in the ITO value from 6.3 to 16.92 and TATO increasing from 3.08 to 4.16. Profitability Ratios experienced a decline in performance, this can be seen from the decline in the ROA value from 0.25 to 0.20 and the ROE value from 0.26 to 0.20.