Analisis Kinerja Keuangan BUMDes Maju Makmur Desa Minggirsari Kecamatan Kanigoro

Seeing some very rapid developments in BUMDes villages cannot be separated from the role of BUMDes, especially on the financial side. The purpose of this study is to make development decisions and analyze financial performance of Badan Usaha Milik Desa Maju Makmur (BUMDes) Desa Minggirsari, Kecamatan Kanigoro, uses the financial ratio option. Descriptive analysis method is used to analyze the obtained data using the interview method and selected financial ratio analysis using financial data reports from 2020 to 2021. Based on the results of the study, it shows that the development of BUMDes is now a continuation of the first BUMDes in 2008. The new management is a challenge for BUMDes Maju Makmur in carrying out BUMDes activities and that the average current ratio of BUMDes Maju Makmur, Desa Minggirsari, Kecamatan Kanigoro is 450.6% (very good). The average Debt to Asset Ratio (DAR) is 28 % (very good). The average Return on Assets (ROA) ratio is 1.55% (not good). Average Net Profit Margin (NPM) ratio is 9.15 % (good)