ANALISIS LAPORAN KEUANGAN INDUSTRI PENERBANGAN YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH COVID19
Abstract
The aim of this study is to analyze the performance of companies in Indonesia that are listed on the Indonesian Stock Exchange in the period before and after the COVID-19 pandemic, or 2019 to 2022. An assessment of company performance is based on the ratio of liquidity, solvency, and profitability. The object of this research is a company that moves into the aviation industry and uses purposive sampling techniques. Thus, three airlines, GIAA, CMPP, and IATA, were obtained. From the results of this study, it is known that all the samples experienced a decrease in performance when the COVID-19 pandemic occurred, namely in 2020 and 2021. The COVID-19 pandemic has had a negative impact on company performance. Then in 2022, there was a fairly rapid improvement, led by the GIAA.
Downloads
References
CNN Indonesia.(2020). BPS : 82 Persen Pendapatan Perusahaan Merosot di Era Covid-19, https://www.cnnindonesia.com/ekonomi/20201007131253-92-555422/bps-82-persen-pendapatan-perusahaan-merosot-di-era-covid-19
Darmawan, et al (2023). Kinerja Keuangan PT. Garuda Indonesia, Tbk Selama Pandemi Covid-19. Jurnal Manajemen dan Akuntansi Vol 12 No 3 tahun 2023.
Dimara, A., Lahallo, F. F., & Manurung, T. (2019). Kinerja Keuangan Pada PT. Telekomunikasi Indonesia (Persero) Tbk. Periode 2012-2016. Jurnal Manajemen Dan Bisnis Indonesia, 5(1), 43– 54.
Harmono. ( 2018). Manajemen Keuangan Berbasis Balanced Scorecard Pendekatan Teori, Kasus,dan Riset Biasnis. Jakarta:Bumi Aksara.
Hery (2018). Analisis Laporan Keuangan: Integrated and Comprehensive Edition. Cetak Ketiga. PT. Gramedia: Jakarta.
Ikatan Akuntan Indonesia (2021). Pernyataan Standar Akuntansi Keuangan (PSAK No. 1 Penyajian Laporan Keuangan). Jakarta
Kasmir. (2016). Analisis Laporan Keuangan. PT Raja Grafindo Persada.
Katadata.co.id.(2021). Sektor Usaha Transportasi Paling Babak Belur Sepanjang 2020, https://katadata.co.id/muhammadridhoi/analisisdata/6024b586490c9/sektor-usaha-transportasi-paling-babak-belur-sepanjang-2020
Kurniawati&Listyowati. (2021). Analisis Kinerja Keuangan Perusahaan Penerbangan Pada Masa Pandemi Covid -19. Jurnal Akuntansi dan Pepajakan, 7(2): 81-91.
Peraturan Pemerintah (PP) Nomor 21 Tahun 2020. Pembatasan Sosial Berskala Besar dalam Rangka Percepatan Penanganan Corona Virus Disease 2019 (COVID 19), https://peraturan.bpk.go.id/Details/135059/pp-no-21-tahun-2020
Ratu, R.A (206). Analisis Perbandingan Kinerja Keuangan pada PT Kimia Farma Tbk dan PT Klabe Farma Tbk.Jurnal Emba Vol 16 No. 03 tahun 2016.
Safitri, et al (2022). Analisis Laporan Keuangan untuk Mengukur Kinerja Kuangan PT Astra Internasional TBK. Jurnal Studi Ekonomi Syariah Vol 6 No 2 Juni 2022.
Tude, et al (2022). Analisis Perbandingan Kinerja Keuangan Pada PT Garuda Indonesia Tbk dan PT Air Asia Indonesia Tbk Sebelum dan Saat Pandemi Covid-19. Jurrnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi Vol 10 No 2 tahun 2022.
Wikipedia.(2023). Covid-19, https://id.wikipedia.org/wiki/Covid-19
Wikipedia.(2021). Dampak pandemi COVID 19 terhadap penerbangan, https://id.wikipedia.org/wiki/Dampak_pandemi_COVID-19_terhadap_penerbangan
