Abstract :
Lilik Istikomah: Accounting Study Program, Faculty of Economics, Darul
'ulum Jombang University, November 14, 1970, Financial Ratio Analysis to
Assess Financial Performance (Bumdes Barokah) Mlaras Village, Sumobito
District, Jombang Regency, Chief Advisor: M. Hamid Bisrhi, SE., M.Si, Advisory
Committee: Drs. H Supriadi, M.Si.
The purpose of this study was to determine the financial performance of
Village Owned Enterprises (BUMDes) in Mlaras Village, Sumobito District,
Jombang Regency for the 2018 financial year to 2020 fiscal year.
The type of data used in this study is quantitative data, namely the data used
in the form of numbers taken from the financial statements of BUMDes Barokah
during the 2018 - 2020 financial year period.
The results of the study based on the analysis of the financial statements of
BUMDes Barokah using the balance sheet and profit/loss report for the financial
year 2018 - 2020 are as follows: according to the liquidity ratio analysis
measured using the current ratio, the solvency ratio analysis measured using the
debt to equity ratio and debt to assets ratio, profitability ratio analysis measured
using net profit margin, return on assets and return on equity, and activity ratio
analysis measured using total assets turnover, although there are fluctuations,
according to indicators, cooperatives are still in very good category