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Analisis Perbandingan Kinerja Keuangan Perusahaan Jasa Pengiriman Sebelum dan Saat Pandemi Covid-19 Fitriawan Syahadat, Edy; Kurniawan, Agus; Taliwuna, Dian Christiani
MANDAR: Management Development and Applied Research Journal Vol 6 No 2 (2024): Periode Juni
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v6i2.3812

Abstract

Tujuan penelitian ini untuk mengetahui kinerja perusahaan jasa pengiriman sebelum dan saat penyebaran wabah Covid-19 dengan menggunakan metode komparatif historis dan metode analisis komparatif relasional. Metode komparatif historis membandingkan data rata-rata Current Ratio (CR), Debt to Equity Ratio (DER), Asset Turn Over (ATO), dan Return on Equity (ROE) sebelum Penyebaran wabah dan saat penyebaran wabah, untuk mengetahui apakah performa financial perusahaan meningkat atau menurun. Sedangkan metode analisis komparatif relasional dengan membandingkan antara rasio kinerja perusahaan tahun 2020 dan rasio standar rata-rata industri untuk mengetahui kinerja perusahaan pada saat Penyebaran wabah apakah berkinerja baik atau buruk. Populasi penelitian adalah 30 perusahaan di Bursa Efek Indone sia pada sektor transportasi dan logistik. Pengambilan sample menggunakan teknik purposive sampling. Berdasarkan hasil analisis komparatif historis, tingkat rata-rata rasio likuiditas, dan rasio profitabilitas performa finansial perusahaan jasa pengiriman saat terjadinya Penyebaran wabah Covid-19 tahun 2020 mengalami penurunan dikomparasikan dengan sebelum terjadinya Penyebaran wabah Covid-19 tahun 2018. Sedangkan untuk rasio solvabilitas, dan rasio aktivitas, pada saat Penyebaran wabah Covid-19 Tahun 2020 mengalami peningkatan dikomparasikan sebelum Penyebaran wabah Covid-19 tahun 2018, Kemudian secara komparatif relasional, rata-rata rasio likuiditas, solvabilitas, aktivitas dan profitabilitas perusahaan dikomparasikan dengan standar rasio rata-rata industri tahun 2020 dapat dikatakan kurang efisien (buruk) karena kesemuanya berada dibawah standar rasio rata-rata industri.
Improving the Quality of Village Fund Financial Reporting During the COVID-19 Pandemic: Factors for Successful Use of the Village Financial Systemimproving the Quality of Village Fund Financial Reporting During the COVID-19 Pandemic: Factors for Successful Use of the Village Financial System Fitriawan Syahadat, Edy; Idrus, Olivia; Safriansyah
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the determining factors for the successful implementation of the village financial system (Siskeudes) in improving the quality of village fund financial reporting during the Covid-19 pandemic (Village Case Study in Sorong Regency). The records analysis method in this look at uses evaluation with the Partial Least square (PLS) technique. PLS is part or variant-based totally Structural Equation Modeling (SEM) version. The results confirmed that the implementation of the village financial device had a fine effect at the nice of village fund economic reviews. person involvement, top management help, training and training could not mild the connection between the implementation of the village economic device and the high-quality of village monetary reviews, even as consumer hobby and generation usage should mild the relationship and between the software of the village economic machine to the first-rate of village monetary reviews.