WICAKSONO, CAHYO AGUNG (2022) Analisis Kinerja Keuangan PT POS (Persero) Sebelum dan Sesudah Pandemi Periode 2017-2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi Covid-19 memberikan tekanan yang luar biasa pada sektor perekonomian nasional. Akibatnya banyak perusahaan yang ada di Indonesia mengalami penurunan laba bahkan hingga terancam gulung tikar. Hal itu menjadi perhatian bagi pemerintah serta para pelaku ekonomi dalam membentuk strategi agar perusahaan dapat bertahan dalam kondisi resesi ekonomi. Setiap perusahaan harus menciptakan strategi agar usahanya dapat terus berkembang dan berjalan di masa pandemi. Oleh karena itu, strategi PT Pos melaksanakan transformasi digital memberikan dampak positif terhadap kinerja keuangan perusahaan pada masa pandemi dan berhasil mencetak kenaikan laba bersih dari tahun sebelumnya. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan PT Pos (Persero) pada saat sebelum pandemi dengan membandingkannya dengan kinerja keuangan sesudah pandemi. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan PT Pos periode 2017-2020. Variabel penelitian yang digunakan yaitu menggunakan analisis rasio keuangan. Hasil analisis rasio keuangan menunjukkan bahwa kinerja keuangan PT Pos (Persero) pada masa pandemi tidak memberikan pengaruh yang signifikan justru kinerja keuangan pada masa pandemi meningkat drastis. / The Covid-19 pandemic has put tremendous pressure on the national economic sector. This has resulted in many companies in Indonesia experiencing a decline in profits, even to the point of being threatened with bankruptcy. This is a concern for the government and economic actors in forming strategies so that companies can survive in conditions of economic recession. Every company must create a strategy so that it can continue to grow and run during the pandemic. Therefore, PT Pos's strategy of implementing digital transformation has a positive impact on the company's financial performance during the pandemic and succeeded in increasing net profit from the previous year. This study aims to find out how the financial performance of PT Pos (Persero) before the pandemic by comparing it with the financial performance before the pandemic. This study uses a quantitative descriptive approach. The type of data used is secondary data obtained from the financial statements of PT Pos for the 2017-2020 period. The research variable used is using financial ratio analysis. The results of the financial ratio analysis show that the financial performance of PT Pos (Persero) during the pandemic did not have a significant effect, instead, the financial performance during the pandemic increased drastically.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | kinerja keuangan, analisis rasio keuangan, transformasi digital, financial performance, financial ratio analysis, digital transformation |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 May 2023 02:47 |
| Last Modified: | 09 May 2023 03:10 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1251 |
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