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All Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal
Lia Rahmawati
Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Other

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TINJAUAN SISTEM ACTIVITY BASED COSTING PADA HARGA POKOK PRODUKSI Muhammad Jiddan Zamhar; Lia Rahmawati; Khansa Rivaliana Bakti; Lina Nur Hapipah; Nadiati Arifha Nurani; Ilham Zharfan Satrya; Arwan Gunawan
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.753 KB)

Abstract

TINJAUAN SISTEM ACTIVITY BASED COSTING PADA HARGA POKOK PRODUKSI
Perbandingan Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19 Lia Rahmawati; Etti Ernita Sembiring
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.3985

Abstract

The purpose of this study is to compare the financial performance of healtcare sector companies listed on the IDX before and during the Covid-19 pandemic. The type of data used is secondary data in the form of company financial report data for the 2018-2021 period. The research method used is a comparative descriptive method with a quantitative approach. The sampling technique used was purposive sampling. Financial performance is measured using the CR, TATO, DAR, DER, ROA and REO. Hypothesis testing using Paired sample t-test and Wilcoxon Match Pair Test. The test results show that there is no significant difference in financial performance before and during the pandemic when measured by TATO, DAR, DER, ROA, and ROE. Meanwhile, if measured by CR, it shows that there is a significant difference between financial performance before and during the covid-19 pandemic.
Co-Authors Ilham Zharfan Satrya Khansa Rivaliana Bakti Lina Nur Hapipah Muhammad Jiddan Zamhar Nadiati Arifha Nurani Sembiring, Etti Ernita Syamsul Arifin