Dinata, Fachrian Jaya (2022) Dampak Covid-19 Terhadap Kinerja Perusahaan Pada CV Darjo Agency. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja perusahaan sebelum dan saat serta dampak yang diberikan oleh pandemi covid-19 terhadap kinerja perusahaan pada CV Darjo Agency. Metode yang digunakan dalam penelitian ini ialah metode studi kasus. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dan dokumentasi. Data yang digunakan dalam penelitian ini ialah laporan keuangan CV Darjo Agency tahun 2016-2021. Teknis analisis data yang digunakan ialah analisis trend rasio likuiditas, profitabilitas, solvabilitas, dan aktivitas serta analisis perbandingan laporan laba/rugi. Hasil Penelitian ini menunjukkan bahwa sebelum pandemi covid-19 rasio likuiditas meningkat setiap tahunnya, rasio profitabilitas dan aktivitas konsisten setiap tahunnya, rasio solvabilitas menurun setiap tahunnya dan dari segi perbandingan laporan laba/rugi penjualan perusahaan, biaya perusahaan, dan laba/rugi perusahaan konsisten setiap tahunnya. Saat pandemi covid-19 rasio likuiditas, profitabilitas, dan aktivitas menurun sedangkan untuk rasio solvabilitas meningkat dan dari segi perbandingan laporan laba/rugi penjualan perusahaan, biaya perusahaan, dan laba/rugi perusahaan menurun. Dampak covid-19 terhadap kinerja perusahaan pada CV Darjo Agency ialah menurunnya rasio likuiditas, rasio profitabilitas, rasio aktivitas, penjualan perusahaan, biaya perusahaan, dan laba/rugi perusahaan serta meningkatnya rasio solvabilitas. Kata Kunci: Covid-19, Kinerja Perusahaan, Analisis Rasio, Analisis Perbandingan. ABSTRACT This study aims to determine the company's performance before and during and the impact provided by the Covid-19 pandemic on company performance on CV Darjo Agency. The method used in this study is the case study method. The data collection techniques used are interviews, observations, and documentation. The data used in this study is the financial statements of CV Darjo Agency for 2016-2021. The technical data analysis used is the trend analysis of liquidity ratios, profitability, solvency, and activity as well as comparative analysis of profit/loss statements. The results of this study show that before the Covid-19 pandemic, the liquidity ratio increased every year, the profitability and activity ratio was consistent every year, the solvency ratio decreased every year and in terms of the comparison of the company's sales profit/loss statement, company costs, and the company's profit/loss was consistent every year. During the Covid-19 pandemic, the ratio of liquidity, profitability, and activity decreased while the solvency ratio increased and in terms of comparison of the company's sales profit/loss statement, company costs, and company profit/loss decreased. The impact of Covid-19 on the company's performance on CV Darjo Agency is a decrease in the liquidity ratio, profitability ratio, activity ratio, company sales, company costs, and company profit/loss as well as an increase in the solvency ratio. Keywords: Covid-19, Company Performance, Ratio Analysis, Comparative Analysis.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr FACHRIAN JAYA DINATA | ||||||||
| Date Deposited: | 21 Sep 2022 06:56 | ||||||||
| Last Modified: | 21 Sep 2022 06:56 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8446 |
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