ANALISIS KINERJA KEUANGAN PT AKASHA WIRA INTERNATIONAL PERIODE SEBELUM & SELAMA MASA PANDEMI COVID-19

Aulia Rahman, Rafli (2022) ANALISIS KINERJA KEUANGAN PT AKASHA WIRA INTERNATIONAL PERIODE SEBELUM & SELAMA MASA PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kinerja keuangan merupakan salah satu wujud implementasi yang dituangkan dalam laporan keuangan perusahaan. Salah satu metode yang umumnya digunakan dalam menentukan kinerja keuangan tersebut sudah berjalan dengan efektif dan efisien adalah dengan menggunakan metode rasio keuangan. Rasio keuangan secara garis besar terbagi atas tiga bagian besar antara lain: Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas. Rasio tersebut umumnya digunakan untuk menilai kinerja keuangan dalam perusahaan swasta di dalam penelitian ini penulis meneliti terkait kinerja PT Akasha Wira International Tbk selama dan sebelum pandemi Covid-19. Metode penulisan karya tulis berdasarkan pada studi kepustakaan, pengelolaan data sekunder yang berasal dari laporan keuangan PT Akasha Wira International Tbk periode 2018-2020 serta literatur pendukung lainnya terutama yang berfokus pada analisis kinerja keuangan (rasio keuangan. Hasil perhitungan rasio likuiditas menunjukkan bahwa nilai yang dihasilkan cenderung mengalami peningkatan secara keseluruhan yang menunjukkan bahwa PT Akasha Wira International Tbk telah berhasil mengelola seluruh utang jangka pendek secara efisien sebelum dan selama masa pandemi Covid-19. Nilai rasio solvabilitas periode sebelum dan selama masa pandemic Covid-19 menunjukkan hasil bahwa perusahaan dapat mengelola seluruh utang jangka panjang yang ada hal tersebut dibuktikan dengan nilai debt ratio yang semakin menurun dan time interest earned yang semakin meningkat selama periode 2018-2020. Pada perhitungan rasio profitabilitas PT Akasha Wira International Tbk secara keseluruhan mengalami kenaikan. Hal tersebut menunjukkan bahwa dalam keadaan pandemi Covid-19 PT Akasha Wira International Tbk tetap dapat mempertahankan kinerjanya./ Financial performance is one form of implementation in the company's financial statements. One method that is generally used to determine financial performance that has been running effectively and efficiently is to use the financial ratio method. Financial ratios are broadly divided into three major parts, namely: Liquidity Ratios, Solvency Ratios, and Profitability Ratios. This ratio is generally used to assess financial performance in private companies. In this study, the authors examine the performance of PT Akasha Wira International Tbk during and before the Covid-19 pandemic. The method of writing papers is based on literature study, management of secondary data derived from the financial statements of PT Akasha Wira International Tbk for the 2018-2020 period as well as other supporting literature, especially those that focus on performance analysis (financial ratios. The results of the calculation of the liquidity ratio show that the resulting value is experiencing an overall increase in efficiency which shows that PT Akasha Wira International Tbk has succeeded in managing all short-term debt before and during the Covid-19 pandemic. The solvency ratio value for the period before and during the Covid-19 pandemic shows that the company is able to manage all long-term debt. This is evidenced by the declining value of the debt ratio and the increasing interest earned during the 2018-2020 period. In the calculation of the profitability ratio of PT Akasha Wira International Tbk as a whole, it has increased. Due to Covid-19, PT Akasha Wira International Tbk is still able to maintain its performance.

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