ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP TINGKAT PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS PT PELINDO III

Firdausa, Qurunul Bahri (2022) ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP TINGKAT PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS PT PELINDO III. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB)
	Text (Abstrak) 02. Abstrak_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (53kB)
	Text (Daftar Isi) 03. Daftar Isi_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (42kB)
	Text (Bab I) 05. Bab I_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (70kB)
	Text (Bab II) 06. Bab II_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (164kB)
	Text (Bab III) 07. Bab III_Qurunul Bahri Firdausa_1302191217.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (354kB)
	Text (Bab IV) 08. Bab IV_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (13kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Qurunul Bahri Firdausa_1302191217.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (13kB)

Abstract

Abstrak Terjadinya pandemi Covid-19, memberi dampak yang besar terhadap pertumbuhan ekonomi Indonesia. Dalam hal ini mengakibatkan penurunan kinerja pada setiap perusahaan di berbagai sektor bisnis, salah satunya PT Pelindo III sebagai prasarana transportasi laut yang berperan penting dalam menggerakkan ekonomi negara. Melihat kondisi tersebut, penulis tertarik untuk melakukan penelitian dengan tujuan untuk mengetahui bagaimana kinerja keuangan PT Pelindo III dengan melakukan perbandingan pada tingkat profitabilitas, likuiditas, dan solvabilitas dari laporan keuangan tahun 2019 dan 2020. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan dan analisis data. Analisis laporan keuangan dilakukan dengan menggunakan analisis rasio dan analisis komparatif. Sedangkan, data yang digunakan adalah data primer dan data sekunder yang didapatkan melalui hasil wawancara dan analisis data dari laporan keuangan. Hasil penelitian menunjukkan bahwa pandemi Covid-19 berdampak negatif pada kemampuan PT Pelindo III dalam menghasilkan laba dengan adanya penurunan pada rasio profitabilitas dan likuiditas tetapi mengalami peningkatan pada rasio solvabilitas. Hal tersebut juga beriringan dengan pertumbuhan negatif pada laba sebelum pajak yang disebabkan oleh meningkatnya beban konstruksi PT Pelindo III. Kata kunci: Pandemi Covid-19, rasio profitabilitas, rasio likuiditas, rasio solvabilitas, kinerja keuangan. Abstract The Covid-19 pandemic has had a significant impact on Indonesia's economic growth. In this case, it resulted in a decrease in the performance of each company in various business sectors, one of which was PT Pelindo III as a sea transportation infrastructure that plays an essential role in driving the country's economy. Seeing these conditions, the authors are interested in researching how PT Pelindo III's financial performance is by comparing the profitability, liquidity, and solvency levels of the 2019 and 2020 financial statements. The method used in this research is the method of literature study and analysis of data. Financial statement analysis was carried out using ratio analysis and comparative analysis. Meanwhile, the data used are primary and secondary data obtained through interviews and data analysis from financial statements. The results showed that PT Pelindo III was negatively affected by the Covid-19 pandemic on the ability of PT Pelindo III to generate profits with a decrease in profitability and liquidity ratios but an increase in solvency ratios. That was also accompanied by negative growth in profit before tax caused by the increase in PT Pelindo III construction costs. Keywords: Covid-19 pandemic, profitability ratios, liquidity ratios, solvency ratios, financial performance.

Actions (login required)

View Item