Analysis of Financial Performance Before and During the Covid-19 Pandemic Era at PT. Bank Rakyat Indonesia (BRI) TBK

Nurdiansari, Ranti; Heliani,; Susilawati, Erma; Sriwahyuni, Anis; Paulina, Elin

doi:10.11594/nstp.2021.1015

Cited by 4 publications

(7 citation statements)

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“…Singkatnya, akuntansi keuangan telah berevolusi menjadi alat penting bagi manajemen internal dalam lingkungan bisnis yang dinamis saat ini. Akuntansi keuangan memainkan peran penting dalam menilai kinerja manajerial, mengembangkan inisiatif strategis, mengelola risiko, dan menangani kinerja yang berkelanjutan (Nurdiansari et al, 2021). Dengan memanfaatkan keahlian para profesional akuntansi, organisasi dapat meningkatkan proses pengambilan keputusan dan kinerja mereka secara keseluruhan.…”

Section: Pendahuluanunclassified

Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR

Mahdi,

Andriani,

Kalsum

et al. 2023

akunt. keuang.

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Dalam lanskap bisnis yang berkembang pesat saat ini, peran akuntansi keuangan melampaui pelaporan eksternal, infiltrasi praktik manajemen internal. Penelitian ini mengeksplorasi hubungan rumit antara akuntansi keuangan, penilaian kinerja manajerial, dan pengembangan strategi bisnis dalam Perusahaan PQR, pemain terkemuka di industrinya. Melalui pendekatan metode campuran yang mencakup wawancara, analisis dokumen, survei, dan analisis data kuantitatif, penelitian ini mengungkapkan penggunaan metrik, alat, dan kerangka kerja keuangan yang meluas dalam menilai kinerja manajerial. Ini juga menunjukkan korelasi kuat antara penilaian kinerja berbasis akuntansi keuangan dan penyelarasan strategi bisnis dengan tujuan keuangan. Khususnya, kerangka balanced scorecard muncul sebagai alat utama dalam integrasi KPI keuangan dan non-keuangan untuk evaluasi kinerja yang komprehensif. Temuan ini menggarisbawahi peran penting akuntansi keuangan dalam memandu pengambilan keputusan strategis dan menumbuhkan budaya berorientasi hasil. Penelitian ini berkontribusi pada pemahaman yang lebih luas tentang relevansi strategis akuntansi keuangan dalam organisasi, memberikan wawasan yang dapat ditindaklanjuti untuk meningkatkan penilaian kinerja manajerial dan meningkatkan pengembangan strategi bisnis.

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Section: Pendahuluanunclassified

Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR

Mahdi,

Andriani,

Kalsum

et al. 2023

akunt. keuang.

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“…Furthermore, in the Sharia business unit, it was found that there was an increase in the NPF ratio, a decrease in the BOPO ratio, and no difference in the ROA and FDR ratios during the pandemic. Nurdiansari et al (2021) found that Bank Rakyat Indonesia's cash ratio, LDR, primary ratio, CAR, ROA, and ROE (Return on Equity) decreased during the pandemic. Juniasti (2022) explains that there was a significant decrease in ROA, a significant increase in CAR and BOPO, and no significant difference in NPL, LDR, and CR (cash ratio) at rural credit banks (BPR) in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

“…The results of assessing bank performance with earnings calculated using ROA have decreased based on the results of research by Putri et al (2021), Nurdiansari et al (2021), Juniasti (2022), Tiono and Djaddang (2021) and Kusuma and Widiarto (2022). Different results were found in research from Widyanto (2022) who found that there was an increase in ROA during the pandemic.…”

Section: Introductionmentioning

confidence: 99%

“…The results of assessing bank performance with earnings calculated using ROE have decreased during the pandemic based on the results of research by Nurdiansari et al (2021) and Tiono and Djaddang (2021). Different findings were obtained from the results of research conducted by Widyanto (2022) who found that ROE had increased and Sullivan and Widoatmodjo (2021) found no significant difference in ROE during the pandemic.…”

Section: Introductionmentioning

confidence: 99%

“…The results of research on bank performance with capital calculated using the CAR ratio show an increase during the pandemic based on research results by Asmirawati and Kurniati (2021) on Islamic commercial banks (Juniasti, 2022;Sullivan & Widoatmodjo, 2021). On the other hand, Candera & Indah (2020), Nurdiansari et al (2021), and Widyanto (2022) found a decrease in the CAR ratio during the pandemic. Then, Tiono and Djaddang (2021) found no significant difference in the CAR ratio during the pandemic.…”

Section: Introductionmentioning

confidence: 99%

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Comparison of Bank Soundness Levels Using the Risk-Based Bank Rating Method Before and During the Covid-19 Pandemic

Pradnyani,

Artini

2023

EJBMR

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The financial system plays a very important role in achieving sustainable growth rates. Banks with their financial performance are the main role in a country's financial system. This study aims to determine differences in bank soundness level using the Risk-Based Bank Rating method in the aspects of Risk Profile, Good Corporate Governance, Earnings, and Capital before and during the Covid-19 pandemic. This research is conducted at commercial banks in Indonesia with a total sample of 84 banks registered at OJK. The data analysis technique used is the Wilcoxon Signed Rank Test. The results show that the aspects of Risk Profile which are measured using LDR, Earnings which are measured using ROA and NIM, and Capital which is proxied by CAR there are significant differences during the Covid-19 pandemic. The results also show that there was no significant difference in the Risk Profile aspect as measured using the NPL and Good Corporate Governance aspects during the Covid-19 pandemic. From a bank's soundness level point of view, commercial banks are still in a safe position even though their ROA and NIM have experienced downgrades due to the ineffective performance of banks during the pandemic. Credit restructuring and the ineffectiveness of bank lending were the main reasons for the ineffectiveness of bank performance during the pandemic.

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Analisis Komparasi Kinerja Keuangan Sektor Farmasi Dan Otomotif Sebelum Dan Selama Pandemi Covid-19

Azizah,

Rusdianto

2023

JAB

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Latar Belakang: Pandemi COVID-19 berimplikasi pada perekomian nasional, konsumsi rumah tangga, hingga pelaku usaha. Beberapa sektor usaha mengalami defisit pendapatan dan beberapa lainnya mengalami surplus pendapatanTujuan: Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan pada sektor farmasi dan otomotif antara sebelum dan selama pandemi COVID-19Metode Penelitian: Sampel penelitian dipilih melalui teknik purposive sampling dan menghasilkan 9 perusahaan sektor farmasi dengan 54 sampel laporan keuangan dan 12 perusahaan sektor otomotif dengan 72 sampel laporan keuangan. Data pada penelitian ini terdiri dari laporan keuangan tahun 2017-2019 yang mempresentasikan periode sebelum pandemi COVID-19 dan laporan keuangan tahun 2020-2022 yang mempresentasikan periode selama pandemi COVID-19. Analisis penelitian ini menggunakan rasio keuangan (current ratio, debt to equity ratio, receivable turnover, dan return on assets) yang selanjutnya diuji dengan paired sample t-test dan wilcoxon sign rank test.Hasil Penelitian: Hasil penelitian menunjukkan bahwa current ratio, receivable turnover, dan return on assets pada sektor farmasi mengalami penurunan saat pandemi COVID-19, sedangkan debt to equity ratio mengalami peningkatan. Sektor otomotif mengalami penurunan current ratio, debt to equity ratio, receivable turnover, dan return on assets saat pandemi COVID-19. Akan tetapi, perubahan current ratio, debt to equity ratio, receivable turnover, dan return on assets di sektor farmasi dan otomotif tidak memberikan hasil perbedaan yang signifikan berdasarkan uji paired sample t-test dan wilcoxon sign rank test.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan objek perusahaan industri pengolahan non-migas yang terdata saling berlawan yaitu paling dirugikan dan diuntungkan selama pandemi COVID-19. Periode penelitian juga diperbaharui dari penelitian sebelumnya, yaitu menjadi dari tahun 2017 hingga tahun 2022 karena status pandemi COVID-19 masih berlaku pada tahun 2022.

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Analysis of Financial Performance Before and During the Covid-19 Pandemic Era at PT. Bank Rakyat Indonesia (BRI) TBK

Cited by 4 publications

References 0 publications

Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR

Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR

Comparison of Bank Soundness Levels Using the Risk-Based Bank Rating Method Before and During the Covid-19 Pandemic

Analisis Komparasi Kinerja Keuangan Sektor Farmasi Dan Otomotif Sebelum Dan Selama Pandemi Covid-19

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