Analisis Kinerja Keuangan Badan Usaha Milik Desa (BUMDes) Dasa Kriya Loka Amerta di Desa Sumerta Kelod, Kota Denpasar

Abstract

Financial Performance Analysis of Village-Owned Enterprise (BUMDes) Dasa Kriya Loka Amerta in Sumerta Kelod Village, Denpasar City. Village-Owned Enterprises (BUMDes) are essential instruments in driving the rural economy and improving community welfare. BUMDes Dasa Kriya Loka Amerta in East Denpasar District serves as one of the local economic institutions that plays a strategic role in managing village potential. However, its financial performance needs to be analyzed to determine the effectiveness of business management in generating profit. This study aims to analyze the financial performance of BUMDes Dasa Kriya Loka Amerta for the period 2021–2024 through financial ratio analysis and trend analysis. This research employs a descriptive quantitative approach using financial ratio analysis and trend analysis methods. The data were obtained from the financial statements of BUMDes Dasa Kriya Loka Amerta, including the balance sheet and income statement for the period 2021–2024. The results indicate that the financial performance of BUMDes Dasa Kriya Loka Amerta in terms of liquidity, solvency, activity and profitability ratios particularly the Return on Total Assets (ROA) falls under the very good category. Nevertheless, profitability ratios, particularly the Net Profit Margin (NPM), remain relatively low due to the high cost of goods sold and operational expenses. Furthermore, the trend analysis of the financial ratios shows an increasing tendency in solvency and profitability ratios, while liquidity and activity ratios demonstrate a declining trend. Therefore, it can be concluded that while BUMDes needs to implement strategies to enhance profitability.