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All Journal Jurnal Pengabdian UntukMu NegeRI Owner : Riset dan Jurnal Akuntansi JBMR: Journal of Business and Management Review Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Finance Research JURNAL TEKNIK PATRA AKADEMIKA Jurnal Manajemen Bisnis dan Keuangan Parta: Jurnal Pengabdian Kepada Masyarakat
Ummi Kalsum
Department Of Management, Universitàs Muhammadiyah Palembang, Palembang, Sumatra Selatan, Indonesia
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Management - Small and Medium Enterprises (SME's)

 1 
PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Sara Intan Hartati; Ummi Kalsum; Belliwati Kosim
Journal of Management Small and Medium Enterprises (SMEs) Vol 15 No 2 (2022): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v15i2.6593

Abstract

This study aims to determine whether or not there are differences in financial performance in the health sector (hospitals) listed on the Indonesia Stock Exchange during the Covid-19 pandemic. Comparative quantitative approach is the method used in this research. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial statements of registered Health Sector Companies (Hospitals) and presenting financial report data on the Indonesia Stock Exchange Quarter 1 to 4 of 2019 as a reflection of conditions before the Covid-19 pandemic and reports financial year 2020 Quarters 1 to 4 as a reflection of conditions during the Covid-19 pandemic. The research variable used is the liquidity ratio proxied by (Current Ratio and Quick Ratio) Solvency ratio is proxied by (Debt to Equity Ratio and Debt to Total Assets) Activity ratio is proxied by (Fixed Assets Turn Over and Total Assets Turn Over), Profitability ratios are proxied with (Return On Equity Ratio and Net Profit Margin). The results of this study indicate that the variables of liquidity, solvency, activity have no difference in financial performance while the profitability variable shows there is a difference in financial performance. Keywords: Financial Performance, Liquidity Ratio, Profitability Ratio
Co-Authors Abdul Basyith Abie Aprianata Ahmad Ibrahim Andriansyah Bari Arraditya Permana Arradytia Permana atikah, atikah Belliwati Kosim Devita Asri Elista Ardatiya Gumar Herudiansyah Hidayat, Randy Legiso, Legiso Netty Herawati Sara Intan Hartati Sheila Oktaviani Sheila Oktaviani Yulian Sahri Yunita Febriani