Komparasi Kinerja Keuangan Bumdes Dan KUD Di Desa Bukit Intan Makmur Kecamatan Kunto Darussalam Kabupaten Rokan Hulu Di Provinsi Riau
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Institusion
Universitas Islam Riau
Author
Kelana, Ariyo
Subject
S Agriculture (General)
Datestamp
2022-04-05 10:24:52
Abstract :
Bukit Intan Makmur Village is one of the villages in Kunto Darussalam District, Rokan Hulu Regency where there are still BUMDes and KUDs that are still operating today. This study aims to analyze: (1) business profile of BUMDes and KUD; (2) the structure and development of assets, debt, capital, and profit/SHU; (3) the financial performance of BUMDes and KUD; (4) comparative financial performance of BUMDes and KUD in Bukit Intan Makmur Village. The method used in this research is a survey method. This research was carried out in Bukit Intan Makmur Village, Kunto Darussalam District, Rokan Hulu Regency, Riau Province for 5 months from September 2019 - January 2020. The type of data used is in the form of secondary data obtained from the 2014 Annual Report of BUMDes Usaha Makmur and KUD Bukit Intan Makmur. -2018, as well as some other relevant data. The data analysis used is descriptive qualitative and quantitative analysis, financial ratios (liquidity ratio, solvency, profitability, and activity), and independent sample t test (t independent test). The results showed that: (1) BUMDes Usaha Makmur was formed in 2009 based on a Village Head Decree, which consisted of 1 director, 4 administrators, and 4 supervisors. Meanwhile, KUD Bukit Intan Makmur was formed in 1994 based on the Decree of the Minister of Cooperatives & SMEs, consisting of 3 administrators, 3 supervisors, and 6 employees, with a total of 315 members. (2) The total assets (assets) of BUMDes are Rp. 3,850,559,195, debt of Rp. 2,202,340,017, capital (equity) of Rp. 1,648,219,178; and a profit of Rp. 269,890,946. In KUD the total assets (assets) are Rp. 2,124,974,053, debt of Rp. 534,456,296, capital (equity) of Rp. 1,325,177,989, and SHU of Rp. 265,339,768. (3) The financial performance of BUMDes in 2014-2018 shows that the quick ratio is 182.63%, cash ratio is 19.17%, DTER is 108.51%, debt ratio is 51.45%, NPM is 36.83%, ROI is 8.12 %, ROE 16.70%, WCT 0.24 times, and FAT 3.31 times. Meanwhile, KUD's financial performance in 2014-2018 showed a fast ratio of 210.56%, cash ratio 63.57%, DTER 65.64%, debt ratio 38.79%, NPM 10.11%, ROI 9.90%, ROE 16.42%, WCT 0.56 times, and FAT 1.72 times. Where the overall performance of KUD is better than BUMDes. (4) Statistically, with a significance level of 0.05, there is a significant (significant) difference in the cash ratio, DTER, debt ratio, NPM, WCT, and FAT between BUMDes and KUD.
Bukit Intan Makmur Village is one of the villages in Kunto Darussalam District, Rokan Hulu Regency where there are still BUMDes and KUDs that are still operating today. This study aims to analyze: (1) business profile of BUMDes and KUD; (2) the structure and development of assets, debt, capital, and profit/SHU; (3) the financial performance of BUMDes and KUD; (4) comparative financial performance of BUMDes and KUD in Bukit Intan Makmur Village. The method used in this research is a survey method. This research was carried out in Bukit Intan Makmur Village, Kunto Darussalam District, Rokan Hulu Regency, Riau Province for 5 months from September 2019 - January 2020. The type of data used is in the form of secondary data obtained from the 2014 Annual Report of BUMDes Usaha Makmur and KUD Bukit Intan Makmur. -2018, as well as some other relevant data. The data analysis used is descriptive qualitative and quantitative analysis, financial ratios (liquidity ratio, solvency, profitability, and activity), and independent sample t test (t independent test). The results showed that: (1) BUMDes Usaha Makmur was formed in 2009 based on a Village Head Decree, which consisted of 1 director, 4 administrators, and 4 supervisors. Meanwhile, KUD Bukit Intan Makmur was formed in 1994 based on the Decree of the Minister of Cooperatives & SMEs, consisting of 3 administrators, 3 supervisors, and 6 employees, with a total of 315 members. (2) The total assets (assets) of BUMDes are Rp. 3,850,559,195, debt of Rp. 2,202,340,017, capital (equity) of Rp. 1,648,219,178; and a profit of Rp. 269,890,946. In KUD the total assets (assets) are Rp. 2,124,974,053, debt of Rp. 534,456,296, capital (equity) of Rp. 1,325,177,989, and SHU of Rp. 265,339,768. (3) The financial performance of BUMDes in 2014-2018 shows that the quick ratio is 182.63%, cash ratio is 19.17%, DTER is 108.51%, debt ratio is 51.45%, NPM is 36.83%, ROI is 8.12 %, ROE 16.70%, WCT 0.24 times, and FAT 3.31 times. Meanwhile, KUD's financial performance in 2014-2018 showed a fast ratio of 210.56%, cash ratio 63.57%, DTER 65.64%, debt ratio 38.79%, NPM 10.11%, ROI 9.90%, ROE 16.42%, WCT 0.56 times, and FAT 1.72 times. Where the overall performance of KUD is better than BUMDes. (4) Statistically, with a significance level of 0.05, there is a significant (significant) difference in the cash ratio, DTER, debt ratio, NPM, WCT, and FAT between BUMDes and KUD.
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