Pengaruh Pola Kerja Work From Home (WFH) Terhadap Rasio Profitabilitas dan Kinerja PT Telkom Indonesia Tbk

AMRITHA, NI MADE (2022) Pengaruh Pola Kerja Work From Home (WFH) Terhadap Rasio Profitabilitas dan Kinerja PT Telkom Indonesia Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Laporan keuangan digunakan sebagai media dalam melihat perkembangan perusahaan dari waktu ke waktu, menilai kemajuan perusahaan, dan dapat digunakan untuk berbagai pihak baik pihak internal maupun eksternal. Salah satu cara untuk mengetahui kinerja perusahaan ialah dengan analisis rasio keuangan. Rasio profitabilitas digunakan untuk mengetahui tingkat imbalan perusahaannya dibandingkan dengan penjualan atau asetnya. Awal tahun 2020, pandemi covid-19 memasuki Indonesia dan mempengaruhi banyak sektor di Indonesia, tak terkecuali PT Telkom sebagai perusahaan bidang telekomunikasi dan provider internet. Adanya kebijakan WFH akan mempengaruhi sisi pendapatan PT Telkom. Penelitian ini bertujuan untuk mengetahui pengaruh WFH terhadap rasio profitabilitas PT Telkom dilihat dari periode tahunan dan triwulan. Metode yang digunakan ialah metode deskriptif analisis dan kuantitatif yakni menghitung dan mengolah data sekunder yang telah didapatkan untuk memperoleh gambaran kinerja PT Telkom. Hasil penelitian menunjukkan kebijakan WFH memberikan pengaruh terhadap rasio profitabilitas PT Telkom dalam periode tahunan yakni tahun 2019 sampai 2021, hal ini karena adanya peningkatan pendapatan utamanya dari sektor IndiHome. Peningkatan dalam rasio profitabilitas ini menandakan bahwa kinerja PT Telkom terbilang stabil dan meningkat dalam menghadapi pandemi. Apabila dilihat dalam periode triwulan, kebijakan WFH tidak selalu mempengaruhi rasio profitabilitas PT Telkom karena adanya perubahan kebijakan WFH yang tidak menentu dan jangka waktunya yang tidak konsisten. Namun apabila dilihat dari sisi pendapatan, kebijakan WFH mempengaruhi pendapatan PT Telkom baik dalam periode tahunan maupun triwulan./ Financial reports are used as a medium to see the company's development promptly, assess the company's progress, and be used by various internal and external parties. One way to determine the company's performance is by analyzing financial ratios. One of the financial ratios often used is the profitability ratio, which determines the company's rate of return compared to sales or assets. In early 2020, the COVID-19 pandemic entered Indonesia and affected many sectors in Indonesia, including PT Telkom as a telecommunications company and internet provider. The existence of a Work From Home policy will affect the income side of PT Telkom. This study aims to determine the effect of WFH on the profitability ratio of PT Telkom in terms of annual and quarterly periods. The method used is the literature study method, descriptive analysis, and quantitative methods by calculating and processing secondary data to obtain an overview of the performance of PT Telkom. The study results show that the WFH policy influences PT Telkom's profitability ratio in the annual period, namely from 2019 to 2021; this is due to an increase in revenue mainly from the IndiHome sector. The increase in the profitability ratio indicates that PT Telkom's performance was relatively stable and improved during the pandemic. When viewed quarterly, the WFH policy does not always affect PT Telkom's profitability ratios due to uncertain changes in WFH policy and inconsistent timeframes. However, from the revenue side, the WFH policy affects PT Telkom's revenue both in the annual and quarterly periods.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: financial performance, profitability ratio, COVID-19 pandemic, WFH policy, kinerja keuangan, rasio profitabilitas, pandemi COVID-19, kebijakan WFH.
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 04 Oct 2023 09:22
Last Modified: 04 Oct 2023 09:22
URI: http://eprints.pknstan.ac.id/id/eprint/2086

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