ANALISIS KINERJA KEUANGAN PADA BADAN USAHA MILIK (BUM) DESA BERSAMA GALUH BUANA
Keywords:
Financial Performance, LAR, PAR, ROI, CCr.Abstract
This study aims to identify and analyze the financial performance of the Village-Owned Enterprise (BUMDes) Consortium Galuh Buana in Panumbangan Subdistrict, Ciamis Regency, during the 2021–2024 period. The research method used is a descriptive method with a quantitative approach, employing financial ratio analysis. Based on the data analysis results, the Portfolio at Risk (PAR) calculation in 2021 was 2.85%, which in 2022 falls into the “Satisfactory” indicator category. The Loans at Risk (LAR) calculation showed a result of 2.79% in 2021, 32.59% in 2022, 39.23% in 2023, and 42.14% in 2024. Only the year 2021 is categorized as “Satisfactory,” while the following three years fall under the “Delayed” indicator category. The Return on Investment (ROI) results were 80.21% in 2021, 82.01% in 2022, 79.64% in 2023, and 69.04% in 2024—all categorized as “Satisfactory.” The Cost Coverage Ratio (CCR) was 157% in 2021, 151% in 2022, 148% in 2023, and 136% in 2024, all of which are also categorized as “Satisfactory.”References
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