Metode Common Size terhadap Pengelolaan Badan Usaha Milik Desa (BUMDes) dalam Peningkatan Pendapatan Asli Desa Tagolu Kabupaten Poso Sulawesi Tengah

Abstract

This study aims to analyze the financial management of Village-Owned Enterprises (BUMDes) in Tagolu Village as an effort to increase village income. The research focuses on the implementation of financial management functions, including planning, recording, reporting, and monitoring. Financial planning is carried out through village deliberation meetings, while financial recording and reporting have utilized cash books and simple financial statements. However, several challenges remain, including delays in preparing financial reports, the absence of clear standard operating procedures (SOPs), and limited transparency of financial information to the community. To evaluate the financial performance of the BUMDes, this study applies the common-size financial statement analysis method. This approach enables managers to assess the financial condition and business development of the BUMDes more objectively. The findings indicate that the BUMDes has a very strong financial position based on its balance sheet, supported by healthy asset and capital structures. Nevertheless, the income statement analysis reveals that the enterprise's profitability still requires improvement. Therefore, strengthening financial governance, improving the quality and timeliness of financial reporting, implementing standardized operating procedures, and optimizing business unit management are strategic measures to enhance profitability and support sustainable growth in village revenue.