ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUNGAN PT MAYORA INDAH TBK DI MASA SEBELUM DAN SESUDAH PANDEMI COVID-19

Ardiani, Nabilla (2022) ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUNGAN PT MAYORA INDAH TBK DI MASA SEBELUM DAN SESUDAH PANDEMI COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB)
	Text (Abstrak) 02. Abstrak_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (13kB)
	Text (Daftar Isi) 03. Daftar Isi_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (104kB)
	Text (Bab I) 05. Bab I_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (93kB)
	Text (Bab II) 06. Bab II_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (102kB)
	Text (Bab III) 07. Bab III_Nabilla Ardiani_1302191322.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (334kB)
	Text (Bab IV) 08. Bab IV_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (17kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Nabilla Ardiani_1302191322.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (120kB)

Abstract

ABSTRAK Industri makanan dan minuman merupakan salah satu sektor yang terdampak pandemi Covid-19. Industri ini berkontribusi cukup besar pada perekonomian Indonesia. Salah satu perusahaan terkemuka di industri ini adalah PT Mayora Indah Tbk. Penelitian ini bertujuan untuk menilai kinerja keuangan PT Mayora Indah Tbk sebelum dan sesudah pandemi Covid-19 dengan menggunakan analisis arus kas yang berfokus pada analisis tiga aktivitas utama arus kas dan analisis kecenderungan rasio arus kas. Hal tersebut karena kas merupakan sumber kehidupan bisnis perusahaan. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan dan analisis data. Penulis menggunakan data sekunder berupa laporan keuangan PT Mayora Indah Tbk. Hasil penelitian menunjukkan bahwa PT Mayora Indah Tbk mampu meningkatkan kinerja keuangannya baik sebelum dan sesudah pandemi Covid-19. Perusahaan dinilai dapat dengan baik mengendalikan dampak pandemi Covid-19 terhadap arus kas perusahaan. Perusahaan mampu meningkatkan arus kas bersih dari aktivitas operasi. Sisa arus kas yang dihasilkan dibayarkan kembali kepada pemegang saham melalui dividen setelah digunakan sebagian untuk belanja modal. PT Mayora Indah Tbk berhasil meningkatkan kecukupan arus kas dalam pembayaran utang serta dividen dan meningkatkan realisasi kas dari penjualan, laba bersih, dan penggunaan aset. Kata kunci: analisis arus kas, rasio arus kas, kinerja keuangan, Covid-19 Abstract The food and beverage industry is one of the sectors affected by the Covid-19 pandemic. This industry contributes significantly to the Indonesian economy. One of the leading companies in this industry is PT Mayora Indah Tbk. This study aims to assess the financial performance of PT Mayora Indah Tbk before and after the Covid-19 pandemic using cash flow analysis that focuses on the analysis of three main groups of cash flow activity and the analysis of cash flow ratio trends. It is because cash is the lifeblood of the company's business. The method used in this study is library research method and data analysis. The author uses secondary data in the form of financial statements of PT Mayora Indah Tbk. The results showed that PT Mayora Indah Tbk was able to improve its financial performance both before and after the Covid-19 pandemic. The company was considered to be able to properly control the impact of the Covid-19 pandemic on the company's cash flow. The company was able to increase net cash flow from operating activities. The remaining cash flows generated are paid back to shareholders through dividends after they have been partially used for capital expenditures. PT Mayora Indah Tbk succeeded in increasing the adequacy of cash flows in debt payments and dividends and increasing cash realization from sales, net profit, and asset use. Keywords: cash flow analysis, cash flow ratio, financial performance, Covid - 19

Actions (login required)

View Item