Perbandingan Kinerja Keuangan Perusahaan Jasa  Yang Terdaftar Di Bej Sebelum Dan Selama Krisis Moneter

Istiningrum, Andian Ari

doi:10.21831/jpai.v4i1.1776

Cited by 9 publications

(13 citation statements)

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“…Yudiawati dan Indriani (2016) menyatakan bahwa apabila nilai CR meningkat, prediksi penurunan kondisi perusahaan juga meningkat. Dalam penelitian Istiningrum (2005), nilai CR saat krisis menurun pada perusahaan jasa, tetapi meningkat pada perusahaan manufaktur.…”

Section: Perbedaan Kinerja Cr Terhadap Sebelum Dan Pada Masa Pandemi Covid-19unclassified

“…Kemudian, penelitian Ginting (2017) menyatakan bahwa ada pengaruh signifikan rasio DER terhadap prediksi penurunan kondisi perusahaan karena jumlah utang lebih besar daripada ekuitasnya. Selain itu, berdasarkan penelitian Istiningrum (2005), rasio DER tidak berbeda signifikan selama krisis dan mengalami sedikit peningkatan. Dalam penelitian ini tidak terjadi perubahan pada DER.…”

Section: Perbedaan Kinerja Der Sebelum Dan Pada Masa Pandemi Covid-19unclassified

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Analisis Perbedaan Kinerja Perusahaan Sebelum Dan Saat Pandemi Covid-19

Hilman

Laturette

2021

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This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic

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Section: Perbedaan Kinerja Cr Terhadap Sebelum Dan Pada Masa Pandemi Covid-19unclassified

Section: Perbedaan Kinerja Der Sebelum Dan Pada Masa Pandemi Covid-19unclassified

Analisis Perbedaan Kinerja Perusahaan Sebelum Dan Saat Pandemi Covid-19

Hilman

Laturette

2021

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“…[20] show differences in financial performance, including the current ratio in the period before and after the monetary crisis. The result of [14] also shows that there was a significant decrease in a firm's liquidity ratios, measured using the current ratio, during the monetary crisis. Therefore, the second hypothesis can be formulated as follows.…”

Section: Bumdes Ability To Pay Debts During Covid-19 Pandemicmentioning

confidence: 88%

“…When the company's sales decline, its profit will also decrease if the company is unable to minimize operating costs incurred. The results of [14] show that the profitability ratio, measured using returns on assets (ROA), of service companies before the monetary crisis and during the monetary crisis differ significantly, where there is a decrease in the average ratio. [15] also states that there was a decline in public companies' financial performance on the Jakarta Stock Exchange for all sectors during the crisis, especially at the level of ability to generate profits, as indicated by a significant decrease in ROA.…”

Section: Bumdes Sales During Covid-19 Pandemicmentioning

confidence: 99%

Analysis of village owned enterprises (BUMDes) financial performance before and during COVID-19 pandemic

et al. 2022

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COVID-19 outbreak had brought a significant impact on economic dynamics in Indonesia, including rural economy. Rural economy continues to decline which is marked by an increase in the poverty rate and a decrease in the purchasing power of rural communities. This study aims to analyse BUMDes financial performance before and during COVID-19 pandemic in Banda Aceh city. BUMDes or Viilage-owned Enterprises are village business institutions managed by village’s community and village’s government in order to strengthen the village economy based on needs and potential of the village. The indicators of financial performance used in this study are sales and the ability of BUMDes to pay their debts. This study uses primary data. The population are managers of BUMDes located in Banda Aceh city. The sampling method used in this study is random sampling. Analysis of differential test between BUMDes financial performance before and during COVID-19 pandemic is performed using paired sample t-test. The financial performance variables are sales turnover and liquidity. BUMDes sales turnover is measured by the number of sales, while BUMDes liquidity is measured by BUMDes ability to pay salaries and also BUMDes ability to pay operational debts. The results show that there is a significant difference between the number of sales before COVID-19 pandemic and the number of sales during COVID-19 pandemic. The descriptive statistics shows that the average sales before COVID-19 was higher than the average sales during COVID-19 pandemic. This significant difference is indicated by a p-value < 0.05, which is 0.05. Meanwhile, BUMDes ability to pay its employees’ salaries and BUMDes ability to pay debts are not significant, because the p-values > 0.05, which are 0.83 and 0.25 respectively. The descriptive statistics shows that the average BUMDes ability to pay debts before COVID-19 pandemic was higher than the average ability to pay debts during COVID-19 pandemic.

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“…Berdasarkan hasil penelitian terdahulu (Istiningrum, 2005) Berdasarkan tabel di atas dapat diketahui bahwa nilai korelasi adalah 0,719 dengan nilai signifikansi 0,000 (kurang dari 5%). Hal ini berarti ada korelasi yang signifikan antara ROA tahun 2019 dan ROA tahun 2020.…”

Section: Pandemi Covid-19 Dan Sektor Perbankanunclassified

The Performance of Go Public Bank in Indonesia: Before and During Covid-19

Hartadinata

Farihah²

2021

BAKI

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This study aims to examine differences in the performance of banks listed on the Indonesia Stock Exchange before the COVID-19 pandemic in 2019 and during the COVID-19 pandemic in 2020. The type of data collected is quantitative data. The data source used is secondary data derived from data on financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2019-2020. The analytical technique used is a different test, paired sample t test with a significance level of 5%. The results showed that the government policy POJK 11/POJK.03/2020 regarding credit restructuring which was later extended by POJK 48/POJK.03/2020 and POJK 12/POJK.03/2020 greatly affected the stability of bank performance.

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Perbandingan Kinerja Keuangan Perusahaan Jasa Yang Terdaftar Di Bej Sebelum Dan Selama Krisis Moneter

Cited by 9 publications

References 0 publications

Analisis Perbedaan Kinerja Perusahaan Sebelum Dan Saat Pandemi Covid-19

Analisis Perbedaan Kinerja Perusahaan Sebelum Dan Saat Pandemi Covid-19

Analysis of village owned enterprises (BUMDes) financial performance before and during COVID-19 pandemic

The Performance of Go Public Bank in Indonesia: Before and During Covid-19

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