Analisis Akuntansi Pendapatan Terhadap Proyeksi Laba PT Campina Ice Cream Industry Tbk Selama Pandemi Covid-19

PUSPITASARI, WULAN (2022) Analisis Akuntansi Pendapatan Terhadap Proyeksi Laba PT Campina Ice Cream Industry Tbk Selama Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian dilakukan untuk menganalisis kesesuaian antara kebijakan penjualan perusahaan dengan standar yang berlaku yaitu PSAK 23 dan PSAK 72 pada PT Campina Ice Cream Industry Tbk sebagai salah satu perusahaan yang terdampak COVID-19. Penelitian ini menganalisis rasio keuangan khususnya rasio profitabilitas untuk menilai kinerja perusahaan selama pandemic tersebut. Data yang digunakan adalah data sekunder. Objek dari penelitian ini adalah laporan laba rugi dan neraca PT Campina Ice Cream Industry Tbk pada tahun 2019-2021. Metode yang digunakan dalam mengumpulkan data adalah studi kepustakaan dan analisis data sekunder. Hasil penelitian ini menjelaskan kesesuaian kebijakan penjualan perusahaan dengan PSAK 23 dan PSAK 72 serta mengetahui analisis rasio profitabilitas yang diperoleh perusahaan pada periode 2019-2021, dan faktor penyebab perusahaan mampu bertahan saat krisis finansial industri akibat pandemic COVID-19. Hasil penelitian ini dapat dijadikan acuan bagi industri pengolahan es krim dalam Menyusun strategi mempertahankan kestabilan penjualan dalam masa pandemic COVID-19. / The study was conducted to review the offer between the company’s sales policy and applicable standards, namely PSAK 23 and PSAK 72 at PT Campina Ice Cream Industry Tbk as on of the companies that was affected by the COVID-19 pandemic. This study analyzes financial ratios, especially profitability ratios, to assess the company’s performance during the pandemic. The data used is secondary data. The object of this research is the income statement and balance sheet of PT Campina Ice Cream Industry Tbk in 2019-2021 period. The method used in collecting data is literature study and secondary data analysis. The result of this study explain the suitability of the company’s sales policy with PSAK 23 and PSAK 72, and analyze the profitability ratios obtained by the company in the 2019-2021 period, and pinpoint the factors that caused the company to be able to survive the industry financial crisis due to the COVID-19 pandemic. The result of this study can be used as a reference for the ice cream industry in formulating strategies to maintain sales stability during the COVID-19 pandemic.

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