ALFIAH, ARI DHIYA (2022) Tinjauan atas Pendapatan PT Victoria Care Indonesia Tbk dan Dampaknya Terhadap Laba Perusahaan di Masa Pandemi COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pendapatan merupakan arus masuk aktiva yang timbul dari penyerahan barang atau jasa yang dijalankan oleh perusahaan. Pada masa pandemi COVID-19 perusahaan sektor kosmetik mengalami penurunan pendapatan, berbeda dengan salah satu perusahaan kosmetik yaitu PT Victoria Care Tbk yang mengalami kenaikan pendapatannya. Penelitian ini bertujuan untuk melakukan peninjauan atas pendapatan perusahaan sektor kosmetik yaitu PT Victoria Care Indonesia Tbk dan dampaknya terhadap laba perusahaan di masa pandemi COVID-19. Metode penelitian yang digunakan adalah metode kepustakaan. Pada penelitian ini data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang sudah diaudit yang terdapat di Bursa Efek Indonesia. Hasil pembahasan pada penelitian ini menunjukkan bahwa pandemi COVID-19 tidak memiliki pengaruh signifikan terhadap kinerja keuangan PT Victoria Care Indonesia Tbk dikarenakan perusahaan ini memiliki strategi-strategi dalam menghadapi pandemi COVID-19./ Revenue is an inflow of assets arising from the delivery of goods or services run by the company. During the COVID-19 pandemic, cosmetic sector companies experienced a decrease in revenue, in contrast to one cosmetic company, PT Victoria Care Tbk, which experienced an increase in revenue. This study aims to review the revenue of a cosmetics sector company, namely PT Victoria Care Indonesia Tbk and its impact on company profits during the COVID-19 pandemic. The research method used is the library method. In this study, the data used is secondary data in the form of audited company financial statements listed on the Indonesia Stock Exchange. The results of the discussion in this study indicate that the COVID-19 pandemic does not have a significant effect on the financial performance of PT Victoria Care Indonesia Tbk because this company has strategies in dealing with the COVID-19 pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pendapatan, pandemi, perusahaan kosmetik, strategi, laba. revenue, pandemic, cosmetic company, strategy, profit. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.3 Financial Reporting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62301 Diploma IV Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Nov 2022 03:56 |
| Last Modified: | 03 Nov 2022 08:00 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/403 |
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