Analisis Rasio Profitabilitas Pelaporan Keuangan PT Matahari Department Store Tbk di Masa Pandemi Covid 19 Tahun 2020

SAPUTRA, ADITYA (2022) Analisis Rasio Profitabilitas Pelaporan Keuangan PT Matahari Department Store Tbk di Masa Pandemi Covid 19 Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 telah memberikan dampak yang sangat buruk terhadap berbagai sektor kehidupan, termasuk mengganggu pertumbuhan ekonomi banyak negara tidak terkecuali Indonesia. Pandemi Covid-19 memberikan dampak yang signifikan terhadap pendapatan pada perusahaan-perusahaan pada sektor rill dikarenakan sektor ini berhubungan langsung dengan konsumen. Penelitian ini bertujuan untuk mengetahui perubahan tingkat pendapatan yang dimiliki perusahaan akibat pandemi Covid-19. Objek penelitian yang digunakan yaitu PT Matahari Department Store Tbk, yang merupakan perusahaan perseroan yang bergerak di sektor rill. Metodologi yang digunakan yaitu metode kepustakaan dan metode analisis laporan keuangan. Metode analisis laporan keuangan berfokus dengan menggunakan rasio profitabilitas, yang meliputi rasio margin laba kotor (gross profit margin), rasio margin laba operasional (operating profit margin), rasio margin laba bersih (net profit margin), rasio pengembalian operasional atas asset (operating return on asset), dan rasio pengembalian atas equitas (return on equity). Kemudian terkait metode kepustakaan dilakukan dengan mengumpulkan seluruh sumber informasi yang relevan dengan permasalahan yang dibahas. Hasil penelitian menunjukkan bahwa terjadi perubahan tingkat pendapatan dan perubahan persentase dari rasio-rasio profitabilitas perusahaan akibat pandemi Covid-19.Namun demikian, perusahaan terus melakukan berbagai strategi efisiensi biaya dan inovasi yang berkelanjutan untuk menghadapi dampak yang diakibatkan oleh pandemi Covid-19./The Covid-19 pandemic has had a very bad impact on various sectors of life, including disrupting the economic growth of many countries including Indonesia. The Covid-19 pandemic has had a significant impact on revenues for companies in the rill sector because this sector is directly related to consumers. This study aims to find out the changes in the level of income owned by companies due to the Covid19 pandemic. The research object used is PT Matahari Department Store Tbk, which is a company company engaged in the rill sector. The methodology used is the literature method and the method of analysis of financial statements. The financial statement analysis method focuses on using profitability ratios, which include gross profit margin ratios, operating profit margin ratios, net profit margin ratios, operating return on asset ratios, and return on equities. Then related to the literature method is done by collecting all sources of information relevant to the problem discussed. The results showed that there was a change in revenue levels and a percentage change in the company's profitability ratios due to the Covid-19 pandemic. Nevertheless, the company continues to carry out various cost efficiency strategies and sustainable innovations to deal with the impact caused by the Covid19 pandemic.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Analisis akuntansi, analisis laporan keuangan, kinerja keuangan, pandemi COVID-19, Accounting analysis, financial statement analysis, financial performance, COVID-19 pandemic
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 18 Jan 2023 02:12
Last Modified: 18 Jan 2023 02:12
URI: http://eprints.pknstan.ac.id/id/eprint/783

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