ARDHANA, NATALIA MILLENITA (2022) Analisis Laporan Arus Kas PT Gudang Garam Tbk Sebelum dan Selama Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Covid-19 merupakan virus yang memiliki tingkat penularan yang tinggi. Sejak kemunculannya di Indonesia pada tahun 2020, virus ini berdampak pada kegiatan operasional perusahaan di banyak sektor industri. Data dari Kementerian Perindustrian tahun 2020 menunjukkan bahwa pada triwulan II, sektor IHT mengalami kontraksi pertumbuhan yang cukup parah. Penelitian ini bertujuan untuk menganalisis bagaimana perbandingan kondisi arus kas PT Gudang Garam Tbk dengan rata-rata industri dan bagaimana kinerja keuangan perusahaan pada periode sebelum dan selama pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah analisis laporan komparatif dan analisis rasio arus kas. Hasil penelitian menunjukkan bahwa selama pandemi Covid-19 tahun pertama, arus kas operasi, arus kas investasi, dan arus kas pendanaan PT Gudang Garam Tbk masih menunjukkan adanya kenaikan. Kinerja perusahaan juga masih menunjukkan kenaikan. Sementara itu, di tahun kedua pandemi Covid-19, arus kas dari seluruh aktivitas baik aktivitas operasi, investasi, dan pendanaan PT Gudang Garam Tbk mengalami penurunan. Kinerja perusahaan juga menunjukkan adanya penurunan./ Covid-19 is a virus with a high transmission rate. Since its emergence in Indonesia in 2020, this virus has impacted the operations of companies in many industrial sectors. Data from the Ministry of Industry for 2020 shows that in the second quarter, the IHT sector experienced a fairly severe growth contraction. This study aims to analyze how the cash flow conditions of PT Gudang Garam Tbk compare with the industry average and how the company's financial performance in the period before and during the Covid-19 pandemic. The method used in this research is comparative report analysis and cash flow ratio analysis. The results showed that during the first year of the Covid-19 pandemic, the operating cash flow, investing cash flow, and financing cash flow of PT Gudang Garam Tbk still showed an increase. The company's performance is also still showing an increase. Meanwhile, in the second year of the Covid-19 pandemic, cash flow from all activities, including operating, investing, and financing activities of PT Gudang Garam Tbk decreased. The company's performance also showed a decline.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Financial Statement, Cash Flow Statement, Cash Flow Ratio, Covid-19, Cigarette Industry, Laporan Keuangan, Laporan Arus Kas, Rasio Arus Kas, Covid-19, Industri Rokok |
| 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: | 30 Oct 2023 01:15 |
| Last Modified: | 30 Oct 2023 01:15 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2132 |
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