CD Skripsi

Analisis Kinerja Badan Usaha Milik Desa Amanah Di Desa Bukit Gajah Kecamatan Ukui Kabupaten Pelalawan

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ABSTRACT
This study aims to analyze (1) the financial performance of BUM Desa Amanah,
Bukit Gajah Village, during the 2021–2023 period and (2) the management
performance of BUM Desa Amanah based on indicators of productivity, service
quality, responsiveness, and responsibility. The research employed a survey
method with a purposive sampling technique involving 35 respondents. The data
used consisted of primary and secondary data. Primary data were collected
through observations, interviews, and questionnaires, while secondary data were
obtained from financial position reports and profit and loss statements of BUM
Desa Amanah for the 2021–2023 period. Data analysis was conducted using
descriptive quantitative analysis to assess financial performance by calculating
financial ratios in accordance with the Regulation of the Ministry of Cooperatives
and Small and Medium Enterprises Number 15 of 2021, and descriptive
qualitative analysis using a Likert scale to evaluate management performance. The
results show that the average current ratio reached 115.71%, indicating a fairly
healthy condition. The debt to equity ratio averaged 535.49%, which falls into the
unhealthy category. The net profit margin averaged 38.61% and was categorized
as healthy. Return on assets recorded an average of 4.01%, indicating an
unhealthy condition, while return on equity averaged 25.17% and was considered
healthy. The asset turnover ratio averaged 10.48%, also classified as healthy.
Overall, management performance was categorized as very good, particularly in
productivity, service quality, and responsibility indicators, while responsiveness
was categorized as good with an average score of 4.0.
Keywords: Performance, Financial Performance, Managerial Performance,
BUM Desa.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1906111240

Penerbit

Pekanbaru : Universitas Riau – F.PERTANIAN – AGRIBISNIS., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1906111240

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AGRIBISNIS

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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