Analisis Dampak COVID-19 Terhadap Kinerja Perusahaan Pada CV Inti Abadi Jaya Tahun 2020

Sari, Nita Kartika (2020) Analisis Dampak COVID-19 Terhadap Kinerja Perusahaan Pada CV Inti Abadi Jaya Tahun 2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Abstract – This study aims to determine the impact that COVID-19 has on company performance at CV Inti Abadi Jaya in 2020 and the policies that have been implemented to reduce the impact of COVID-19. The method used in this research is descriptive qualitative method. The data collection techniques used were observation, interview, and documentation this research data was taken three months after the determination of the public health emergency status against COVID-19 to find out the differences in the financial statements in the two conditions. The results show that COVID-19 has a negative impact on company performance which can be seen from changes in the income statement and balance sheet. On the balance sheet, there was a decrease in the assets section is petty cash, Mandiri CV, account receivable from employees, inventory, and accrued squares. The decrease also occurring on the debt and capital is accounts payable entertaint (user), capital, and profit and loss runs. In the income statement there was a significant decrease in revenue that CV Inti Abadi Jaya suffered losses in April and May 2020. The policy implemented by CV Inti Abadi Jaya to reduce the negative impact of COVID-19 was to temporarily stop the company’s operational activities, perform employee schedule cycles, and implement health protocols. Keywords: COVID-19, Impact of COVID-19, Company performance Abstrak–Penelitian ini bertujuan untuk mengetahui dampak yang diberikan COVID-19 terhadap kinerja perusahaan pada CV Inti Abadi Jaya tahun 2020 dan kebijakan yang telah diterapkan untuk mengurangi dampak COVID-19. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Data penelitian ini diambil tiga bulan sebelum dan tiga bulan sesudah penetapan status kedaruratan kesehatan masyarakat terhadap COVID-19 yaitu pada 31 Maret 2020. Teknik analisis data yang digunakan adalah membandingkan laporan keuangan CV Inti Abadi Jaya sebelum dan sesudah penetapan status kedaruratan kesehatan masyarakat terhadap COVID-19 untuk mengetahui perbedaan pada laporan keuangan di kedua kondisi. Hasil penelitian menunjukkan bahwa COVID-19 memberikan dampak negatif pada kinerja perusahaan yang dapat dilihat dari perubahan pada laporan laba rugi dan neraca. Pada neraca mengalami penurunan di bagian aset yaitu petty cash, Mandiri CV, piutang karyawan, inventoris, dan yang masih harus dibayar. Penurunan juga terjadi pada bagian utang dan modal yaitu pada akun hutang entertaint (user), modal usaha dan laba rugi berjalan. Kata Kunci: COVID-19, dampak COVID-19, kinerja perusahaan

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Almurni, Siti UNSPECIFIED siti_almurni@stei.ac.id
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S1 Akuntansi
Depositing User:	Users 1291 not found.
Date Deposited:	23 Dec 2020 07:42
Last Modified:	19 May 2023 02:10
URI:	http://repository.stei.ac.id/id/eprint/2511

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