Analisis Rasio Keuangan dalam Mengukur Tingkat Kesehatan Keuangan BUMDes XYZ Unit Usaha Tanaman Hias

Abstract

This study aims to analyze the financial health of the Ornamental Plant Business Unit of BUMDes XYZ through financial ratio analysis. The research employed a descriptive quantitative method using secondary data obtained from the balance sheet and income statement for the first and second quadrimesters of 2024. The analysis was conducted using liquidity, solvency, profitability, and activity ratios. The results indicate that BUMDes XYZ has a good level of financial health, as reflected by increasing liquidity ratios and very low solvency ratios. However, profitability ratios remained low, indicating that the utilization of assets and equity to generate profits has not been optimal. Activity ratios showed slight improvement, reflecting better efficiency in asset utilization. The findings suggest that BUMDes needs to optimize asset management, improve operational efficiency, and expand business development efforts to enhance its financial performance and sustainability.