Analisis Perbandingan Kinerja Keuangan Bumdes Desa Pulau Gadang Dengan Bumdes Desa Koto Mesjid Kecamatan XIII Koto Kampar Kabupaten Kampar

Anugrah, Minda (2022) Analisis Perbandingan Kinerja Keuangan Bumdes Desa Pulau Gadang Dengan Bumdes Desa Koto Mesjid Kecamatan XIII Koto Kampar Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to measure and determine the financial performance capabilities of Village Owned Enterprises (BUMDes). The samples used in this study were BUMDes in Pulau Gadang Village and BUMDes in Koto Mesjid Village, the sample units were taken from the financial statements, namely the Profit and Loss and Balance Sheet of the two BUMDes. The data collection techniques in this study were Observation, Documentation, Literature Research, and Data analysis techniques used in this study using Quantitative and Horizontal Descriptive Analysis Methods, and using the Independent Sample T-test Differential Test analysis tool. In this study, there was no significant difference in the financial performance of the two BUMDes, this is because their performance is almost the same, judging by the results of the study showing the average percentage of CR and TATO Variable Indicators in 2018 - 2020 tends to fluctuate causing the two BUMdes to be in a condition that is not liquid. The DAR Variable Indicator in 2018 – 2020 shows declining results and is interpreted in a liquid condition that the performance is good. The ROA Variable Indicator for 2018 – 2020 shows results that tend to fluctuate and can be interpreted in Fairly Good conditions.

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