Analisis Kinerja Keuangan Badan Usaha Milik Desa Bersama (BUMDesma) Pogalan Rahayu Sebelum dan Saat Pandemi Covid-19

RAHMADHANI, ANYA SALSABIILA (2022) Analisis Kinerja Keuangan Badan Usaha Milik Desa Bersama (BUMDesma) Pogalan Rahayu Sebelum dan Saat Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Badan Usaha Milik Desa (BUMDes) diprediksikan menjadi sumber kekuatan ekonomi baru di wilayah perdesaan. BUMDes haruslah memiliki kinerja keuangan yang baik, terutama pada kondisi pandemi Covid-19 yang membuat laju pertumbuhan ekonomi Indonesia melambat. Penelitian ini bertujuan untuk mengetahui kinerja keuangan BUMDesma Pogalan Rahayu yang bergerak pada usaha Simpan Pinjam Perempuan (SPP). Kinerja keuangan ini ditinjau dari aspek pengelolaan pinjaman dan pengelolaan keuangan sebelum dan saat pandemi Covid-19, yaitu selama periode 2017-2021. Pengelolaan pinjaman BUMDesma Pogalan Rahayu menunjukkan kinerja yang cenderung konstan. Risiko pinjaman berada pada kategori cukup baik dan tingkat pengembalian pinjaman berada pada kategori baik. Pengelolaan keuangan BUMDesma Pogalan Rahayu menunjukkan kinerja yang cukup baik. Pandemi Covid-19 membuat kinerja pengelolaan badan usaha menurun, yang tergambar dari penurunan rasio pendapatan dan rasio surplus. Secara keseluruhan, kinerja keuangan BUMDesma Pogalan Rahayu selama tahun 2017-2021 berada pada kategori cukup sehat. Namun, nilai kesehatan mengalami penurunan yang cukup signifikan pada saat pandemi Covid-19. Pandemi menyebabkan pendapatan badan usaha turun dan berdampak pada penurunan pertumbuhan permodalan untuk kegiatan SPP./Badan Usaha Milik Desa (BUMDes) is predicted to become a new source of economic strength in rural areas. BUMDes must have an excellent financial performance, especially during the Covid-19 pandemic, which has slowed the pace of Indonesian economic growth. This study aims to determine the financial performance of BUMDesma Pogalan Rahayu, which engaged in the women's savings and loans known as Simpan Pinjam Perempuan (SPP). This financial performance is reviewed from the loan and financial management aspects before and during the Covid-19 pandemic in 2017-2021. BUMDesma Pogalan Rahayu's loan management shows a performance that tends to be constant. Loan risk was in the reasonably good category, and the loan repayment rate was in a suitable category. The financial management of BUMDesma Pogalan Rahayu shows a pretty good performance. The Covid-19 pandemic has reduced the performance of business entity management, reflected in the decrease in the income rasio and surplus ratio. Overall, the financial performance of BUMDesma Pogalan Rahayu during 2017-2021 is in the reasonably healthy category. However, the value of financial health decreased significantly during the Covid-19 pandemic. The pandemic caused the income of business entities to decline and resulted in a decrease in capital growth for SPP activities.

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