Analisis Perbandingan Kinerja Keuangan Badan USAha Milik Desa (Bumdes) Di Kabupaten Rokan Hulu

This study aimed to analyze the financial performance of village-owned enterprises (BUMDes) In RokanHulu using financial ratios choice.In analyzing the data obtained, the method used is descriptive analysis and comparative analysis. Descriptive analysis using financial ratio analysis method is selected while a comparative analysis was used to compare the financial performance BUMDes in RokanHulu in 2014 in accordance with the results of the calculation of financial ratios.Based on the results of the study showed that the average current ratio BUMDes in RokanHulu by 279% (very good) where BUMDes in District V Koto Pendalian best current ratio. Average Debt to Asset Ratio (DAR) by 41% (good) where BUMDes in District Pendalian V Koto has a most excellent DAR ratio. The average ratios Return on Assets (ROA) of 8% (good) where BUMDes in District Tambusai has the best ratio of ROA. The average ratio of Total Asset TunOver (TATO) of 0.22 times (not good) where BUMDes in the District of North Tambusai have the best TATO ratio