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All Journal Jurnal Fakultas Ekonomi : OPTIMAL Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi dan Ekonomika JMM (Jurnal Masyarakat Mandiri) Journal on Education ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Majalah Ilmiah Bijak Journal of Research in Business, Economics, and Education Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Abdidas Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Pengabdian kepada Masyarakat International Journal of Community Service JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Formosa (JPMF) Asian Journal of Community Services (AJCS) Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Applied Economics (IJBAE) Journal of Artificial Intelligence and Digital Business International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JAKBS Pusat Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Wijayanti, Murti
Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Perbandingan Kinerja Keuangan Pada Masa Pandemi Covid-19 Dan Era New Normal Perusahaan Sektor Transportasi Di Bursa Efek Indonesia Muhamad Cikhal Anwar; Wastam Wahyu Hidayat; Eri Bukhari; Murti Wijayanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Indonesia Stock Exchange during the COVID-19 pandemic and the transition to the New Normal era. The pandemic significantly impacted this sector, particularly by reducing revenue and profitability. This study aims to compare the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) between these two periods. A quantitative approach with a comparative analysis method was employed. The data were obtained from the financial statements of transportation sector companies for the 2019–2020 and 2022–2023 periods. Statistical analyses, including normality assessment, descriptive statistics, and hypothesis testing using the Paired Sample T-test and Wilcoxon Signed Rank Test, were performed. The results indicate that only ROA showed a significant difference (p < 0.05), with profitability increasing after the pandemic. In contrast, CR (p > 0.05), DER (p > 0.05), and TATO (p > 0.05) did not exhibit significant differences. These findings suggest that the transition to the New Normal era positively impacted profitability but had no significant effect on liquidity, capital structure, or asset efficiency. This study analyzes the financial performance of transportation sector companies listed on the
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