Analisis Kinerja Keuangan Perum DAMRI di Masa Pandemi Covid-19

PUTRI, NADYA AZELLA (2022) Analisis Kinerja Keuangan Perum DAMRI di Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 berdampak pada pertumbuhan ekonomi Indonesia dapat dilihat dari penurunan kinerja keuangan berbagai perusahaan. Berbagai metode analisis dapat diterapkan untuk mengetahui kinerja keuangan suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui dampak Pandemi Covid-19 terhadap kinerja keuangan Perum DAMRI Pusat dan cabang Bandung menggunakan rasio keuangan yang berdasarkan laporan keuangan tahunan perusahaan dari tahun 2018 sampai tahun 2020. Metode studi Pustaka, analisis data, dan wawancara digunakan dalam pengumpulan data dalam penulisan karya tulis ini. Studi Pustaka dilakukan dengan cara mengumpulkan laporan tahunan Perum DAMRI Pusat dan cabang Bandung. Analisis data dilakukan dengan mengambil dan mengolah data yang relevan dengan pembahasan dari sumber-sumber Pustaka yang telah dikumpulkan. Hasil dari penelitian ini adalah kinerja keuangan Perum DAMRI Pusat dan Perum DAMRI cabang Bandung yang dinilai dari rasio keuangan selama tahun 2018-2020 cenderung menurun dalam aspek profitabilitas dan likuiditas, walaupun solvabilitasnya tergolong normal pada beberapa aspek./ The Covid-19 pandemic has an impact on Indonesia’s economic growth, which can be seen from the decline in the financial performance of various companies. Various analytical methods can be applied to determine the financial performance of a company. The purpose of this study was to determine the impact of the Covid19 Pandemic on the financial performance of Perum DAMRI Central and Bandung branch using financial ratios based on the company’s annual financial statements from 2018 to 2020. Literature study methods, data analysis, and interviews were used in data collection in writing this essay. Literature study was conducted by collecting annual reports from Perum DAMRI Central and Bandung branch. Data analysis was carried out by taking and processing data relevant to the discussion from library sources that had been collected. The results of this study are the financial performance of Perum DAMRI Central and Perum DAMRI Bandung branch which is assessed from financial ratios during 2018-2020 tend to decrease in terms of profitability and liquidity, although solvency is classified as normal in several aspects.

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