Analisis Kinerja Keuangan Berkelanjutan PT Bukit Asam Tbk Sebelum Pandemi dan Saat Pandemi Covid-19

DIRGANTARA, ARGA (2022) Analisis Kinerja Keuangan Berkelanjutan PT Bukit Asam Tbk Sebelum Pandemi dan Saat Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 menyebabkan beberapa negara di dunia menerapkankebijakan lockdown, tidak terkecuali Indonesia yang menetapkan kebijakan pembatasan untuk aktifitas dan pembatasan jarak dalam ruang publik. Hal ini berdampak terhadap sektor industri batu bara Indonesia, salah satunya PT BukitAsam Tbk. Penelitian ini bertujuan untuk mengetahui pengaruh dan dampak pandemi Covid-19 terhadap kinerja keuangan perusahaan, resiliensi perusahaan dalam menghadapi Covid-19, dan kerangka bisnis berkelanjutan yang berwawasanlingkungan yang diterapkan oleh PT Bukit Asam Tbk. Objek penelitian yang digunakan yaitu PT Bukit Asam Tbk, yang merupakan perusahaan yang saham mayoritasnya dimiliki oleh Indonesia. Metodologi yang digunakan yaitu metode kepustakaan dan metode analisis laporan keuangan. Metode analisis laporan keuangan berfokus dengan rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Hasil penelitian menunjukkan terjadi penurunan kinerja keuangan pada saat pandemi Covid-19 namun seiring dengan waktu perusahaan bisa menyesuaikan diri terhadap pandemi Covid-19 yang membuat kinerja keuangan menjadi baik kembali. Walaupun dalam keadaan pandemi Covid-19 perusahaan tidak abai dalam kerangka bisnis berkelanjutan yang berwawasan lingkungan dan dalam penurunan kinerja perusahaan berhasil membuat strategi resiliensi yang membuat kinerja keuangan menjadi baik kembali./The Covid-19 pandemic has caused several countries in the world to implement a lockdown policy, including Indonesia, which has set a policy of limiting activities and restrictions on distance in public spaces. This has an impact on the Indonesian coal industry sector, which one is PT Bukit Asam Tbk. This study aims to determine the influence and impact of the Covid-19 pandemic on the company's financial performance, the company's resilience in the face of Covid-19, and the environmentally sustainable business framework implemented by PT Bukit Asam Tbk. The object of this research is PT Bukit Asam Tbk, which is a company whose majority shares are owned by Indonesia. The methodology used is the library method and the method of financial statement analysis. The financial statement analysis method focuses on the ratio of liquidity, solvency, profitability, and activity. The results showed that there was a decline in financial performance during the Covid-19 pandemic but over time the company was able to adapt to the Covid-19 pandemic which made financial performance good again. Even though during the Covid-19 pandemic, the company was not negligent in its environmentally sustainable business framework and in reduction performance the company managed to create a resilience strategy that made financial performance good again.

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