ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN BADAN USAHA MILIK DESA (BUMDES) REJEKI BAROKAH (Studi Di Desa Sumbergondo Kecamatan Bumiaji Kota Batu)

This study aims to analyze the financial performance of Rejeki Barokah Village-Owned Enterprises in using financial ratio analysis. The method used to analyze the data obtained is descriptive analysis using primary and secondary data in the form of information on sources of capital and the development of BUMDes business units and BUMDes financial statements. The data analysis technique uses the ratio of liquidity, solvency, activity and profitability. The results of the analysis of the liquidity ratio in 2019-2020 seen from the current ratio falls within the criteria is not good, the solvency ratio in 2019-2020 seen from the debt to asset ratio and the debt to equity ratio are included in very good criteria, the activity ratio in 2019-2020 seen from the total asset turnover is included in the very good criteria, profitability ratio in 2019-2020 seen from the gross profit margin in the criteria is not a good