Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic at BTPN Syariah (original) (raw)
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Comparative Analysis of Financial Performance Before and During COVID-19 Pandemic
International Journal of Application on Economics and Business
Many industries around the world are impacted by COVID-19 pandemic. In this research, we aim to examine the impact of COVID-19 pandemic to firms’ financial performance by analyzing whether there is significant difference between firms’ profitability, liquidity, solvency, and activity before and during COVID-19 pandemic. This study uses purposive sampling method which resulted in 105 companies from food and beverages, telecommunication, transportation, tourism, restaurant, and hotel subsectors listed in Indonesia Stock Exchange from 2019 to 2020. We first divide the data into two period, 2019 for the period before COVID-19 pandemic and 2020 for the period during COVID-19 pandemic. Then, we uses paired samples t-test and Wilcoxon signedrank test for hypothesis testing. The data is processed using IBM SPSS Statistics 26. The results indicate that the profitability and activity of food and beverages companies differ significantly, while liquidity and solvency do not. The solvency of tel...
Financial Performance Analysis Before and After Covid-19. Study of a Case in PT. ANTAM Tbk
eCo-Buss, 2023
Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The Qualitative descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas the sample was taken using the purposive sampling method. The results of the study indicate that the present ratio will be around 144.81% in 2019. The quick ratio is around 1%. Debt to equity is 0.66%, debt to total assets is 0.40%. Return on assets is 6.4%. The net profit margin was 5.92%, while the overall asset turnover was 108%. The current ratio was approximately 121.14% in 2020. The quick ratio is around 1.23%. Debt to total equity is 0.66%. Debt to total assets is 40%. Return on assets was 0.036%. Net profit margin was 0.04%. Total asset turnover is 0.86%.
Analysis of Financial Performance Before and After the Pandemic Covid-19
International Journal of Progressive Sciences and Technologies
The purpose of this study was to analyze the financial performance before and during the Covid-19 pandemic in automotive and component sub-sector companies listed on the Indonesia Stock Exchange. This study uses financial ratio analysis by testing hypotheses using paired sample t-tests and using data collection techniques in the form of financial statement searches and literature studies. The results showed that there were no significant differences in the current ratio and debt-equity ratio between the period before the covid-19 pandemic and during the covid-19 pandemic, there were significant differences in return on assets and total asset turnover between the period before the covid-19 pandemic and during the covid-19 pandemic.Keywords: Covid-19 Pandemic, Current Ratio, Debt Equity Ratio, Return On Assets, Total Asset Turnover
INQUISITIVE : International Journal of Economic
This study aims to analyze differences in financial performance before and during the covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2020 from liquidity, leverage and profitability. The research sample was 138 companies which were selected based on the purposive sampling method. The paired sample t test method was used for data analysis. The results showed that there was no significant difference in the financial performance of manufacturing companies in terms of liquidity and leverage before and during the covid 19 pandemic. In terms of profitability, there was a significant difference, namely the average decrease in profitability. Keywords: liquidity, leverage, profitability, manufacture
Jurnal Ad'ministrare
The Covid-19 pandemic has disrupted supply chains both locally and globally, financial market volatility has faltered, there have been fluctuations in demand and has had an impact on the pharmaceutical and healthcare sectors. The increasing public awareness of the importance of maintaining health has made the products produced by the pharmaceutical and health sectors become products that are sought after by the public. The purpose of this study was to determine the financial performance of pharmaceutical and health companies before and during the COVID-19 pandemic using profitability ratios and solvency ratios. The results showed that there was no difference in financial performance using the profitability ratio approach, namely net profit margin, return on assets and return on equity. Meanwhile, by using the solvency ratio approach with debt to equity ratio and debt to asset ratio proxies, there are differences before and during the Covid-19 pandemic. The suggestion for this resear...
Ilomata International Journal of Tax and Accounting
The analysis carried out to see how far a company has carried out by using the rules of financial implementation correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing a company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine policy strategies based on the results of comparative tests of the financial performance of companies in the technology and infrastructure sector before and during the 2018-2021 Covid-19 pandemic. This study uses secondary data. The sampling technique used was the purposive sampling method. This study used the normality test and paired difference test. The results of this study indicate that the financial performance of technology companies during the Covid-19 pandemic obtained significant results for all variables. In contrast, for the variables in the infrastructure sector companies, only one var...
COVID-19 Pandemic and Financial Performance
International Journal of Professional Business Review
Purpose: This study aims to illustrate the impact of the corona pandemic (COVID-19) on the financial performance in industrial companies in Jordan. Theoretical framework: This study depend on review of literature review to determine variables of study and its relationship, has been determined all variables: corona pandemic (COVID-19) is independent variable, dependent variables was divide into three axes: profitability, liquidity and debts each of them was measure by some financial ratios that its will show later in hypotheses. Design/Methodology/Approach: The study was applied on 16 industrial companies in Jordan, their quarterly financial statements were collected from Amman’s stock exchange from the first quarter of the year 2017 to the end of the third quarter of the year 2021. Finding: It concluded to the fact that there is a negative impact on profitability reflected by the corona pandemic (COVID-19), and another positive impact on debts, and has no impact on the liquidi...
2021
Bayu Asih Regional General Hospital Purwakarta is a regional public service agency since 2010. Currently, it serves as a refferal hospital for COVID-19 patients. Indonesian economy is heavily affected by the COVID-19 pandemic, espiecially in industry sectors and health sectors such as hospitals. Therefore, it is intersting to analyze its impact to the hospital in independency of financial and services as the purpose of this qualitative research. The primary data are service independency and financial data of pre-pandemic of the COVID-19 in 2019 and during COVID-19 pandemic in 2020. These data will be compared using ratios such as financial performance analysis are liquidity, solvency, and profitability ratios. For measurement, four indicators used: Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO) dan Average of Stay (ALOS). This research shows service and fincancial performance increment in 2019. However, there is huge descrease in 2020 due to visit restrictio...
International Journal of Business Ecosystem & Strategy (2687-2293), 2022
This study was conducted to find out whether there are differences in the financial performance of the Primary Consumer Goods Sector Companies before and during the Covid-19 outbreak. This study uses a probability sampling technique called the Slovin formula to determine the number of samples, the final result obtained is 72 samples of companies. The research period is one year before Covid-19 (2nd quarter of 2019 to 2nd quarter of 2020) and one year during Covid-19 occurs (2nd quarter of 2021 to 2nd quarter of 2022). Data processing in this study uses SPSS 28 with the Wilcoxon signed-rank test analysis technique. The results in the study state that there are differences for profitability and activity variable, while for liquidity and solvency variables shows that there are no differences before and during Covid-19.
Journal of Applied Management Research
This study aims to analyze differences in financial performance before and during the Covid-19 pandemic based on liquidity, solvency, profitability, and activity ratios. The novelty of this research is a comprehensive analysis of financial performance before the Covid-19 pandemic compared to performance during the Covid-19 pandemic at the beginning of the period, namely 2020 until the second year of the pandemic, namely 2021. The research population is fourteen health service provider sub-industry companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, nine companies were selected as samples. Data sources are secondary data in the form of balance sheets and income statements. Liquidity performance is measured by the Current Ratio, solvency performance is measured by the Debt to Equity Ratio, profitability performance is measured by Return on Equity, and activity performance is measured by Total Assets Turnover. The analysis technique includes the no...