KHUMAIRO, D., M. Zulkufli, and Djulaeka. “Financial Ratios, Financial Stat THE USE OF FINANCIAL RATIOS AS A MEASURING TOOL FOR THE FINANCIAL PERFORMANCE OF BUMDES TO IMPROVE THE WELFARE OF THE PEOPLE OF SIDAYU DISTRICT, GRESIK REGENCY: BUMDES Financial Performance Measurement Strategy Using Financial Ratios”. JPIM (Jurnal Penelitian Ilmu Manajemen), vol. 8, no. 3, Dec. 2023, pp. 502-16, https://jurnalekonomi.unisla.ac.id/index.php/jpim/article/view/1846.