?url_ver=Z39.88-2004&rft_id=1811031049&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+PERUSAHAAN+PADA+SUB+SEKTOR+HOTEL%2C+RESTORAN+DAN+PARIWISATA+SEBELUM+DAN+SAAT+PANDEMI+COVID-19+PERIODE+2019-2021&rft.creator=Ichsan%2C++Nanda+Ramadhan&rft.subject=330+Ekonomi&rft.description=This+study+uses+Current+Ratio+(CR)%2C+TATO+(Total+Asset+Turnover)%2C+Return+On+Asset+(ROA)%2C+Earning+Per+Share+(EPS)%2C+and+Debt+Asset+Ratio+(DAR)+to+test+whether+there+are+differences+in+performance+conditions.+Corporate+finance+before+and+during+the+COVID-19+pandemic.+There+are+differences+between+previous+studies+that+found+no+differences+between+the+financial+ratios+mentioned+before+and+during+the+COVID-19+pandemic.+In+this+study%2C+the+research+method+used+is+descriptive+comparative+and+quantitative+techniques.+From+2019+to+2021%2C+financial+statistics+are+used+in++this++analysis.++Purposive++sampling++was++used++to++determine++the++sample%2C++and++24++companies++were+determined++according++to++the++criteria.++When++the++data++were++not++normally++distributed%2C++the++non-parametric+Wilcoxon+signed-rank+test+was+used+instead+of+the+paired+sample+t-test+as+a+normality+test.+The+results+showed+that+financial+performance%2C+measured+by+CR%2C+TATO%2C+ROA%2C+EPS%2C+and+DAR%2C+had+significant++differences++before++and++during++the++COVID-19++pandemic.++In++24++companies++analyzed%2C++the+results+showed+a+significant+value+(%CE%B1)+of+5%25+and+a+decrease+in+the+value+of+financial+performance.+This+shows+that+business+actors+in+Indonesia's+hotel%2C+restaurant+and+tourism+sub-sector+are+suffering+greatly+from+the+COVID-19+outbreak.+The+results+of+this+study+are+expected+to+help+as+material+for+evaluation+and+investment+decision-making.+In+addition%2C+this+research+can+be+used+as+information+on+businesses+that+are+vulnerable+to+financial+performance+problems+under+certain+conditions%2C+such+as+before+and+during+a+pandemic%2C+so+that+the+industry+can+take+immediate+action+as+a+step+to+maintain+its+operations+in+the+future.%0D%0A%0D%0A%0D%0AKeywords%3A+Financial+Performance%2C+Covid-19+Pandemic%2C+Hotel%2C+restaurant%2Cand+tourism+subsector%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0APenelitian+ini+menggunakan+Current+Ratio+(CR)%2C+TATO+(Total+Asset+Turnover)%2C+Return+On+Asset+(ROA)%2C+Earning+Per+Share+(EPS)%2C+dan+Debt+Asset+Ratio+(DAR)+untuk+menguji+apakah+terdapat+perbedaan+kondisi+kinerja+keuangan+perusahaan+sebelum+dan+selama+pandemi+COVID-19.+Terdapat+perbedaan+antara+penelitian+sebelumnya+yang+tidak+menemukan+perbedaan+rasio+keuangan+yang+disebutkan+sebelum+dan+selama+pandemi+COVID-19.+Dalam+penelitian+ini%2C+metode+penelitian+yang+digunakan+adalah+teknik+deskriptif+komparatif+dan+kuantitatif.+Dari+2019+hingga+2021%2C+statistik+keuangan+digunakan+dalam+analisis+ini.+Purposive+sampling+digunakan+untuk+menentukan+sampel%2C+dan+ditentukan+24+perusahaan+sesuai+dengan+kriteria.+Ketika+data+tidak+terdistribusi+normal%2C+uji+peringkat+bertanda+Wilcoxon+non-parametrik+digunakan+sebagai+pengganti+uji+t+sampel+berpasangan+sebagai+uji+normalitas.+Hasil+penelitian+menunjukkan+bahwa+kinerja+keuangan+yang+diukur+dengan+CR%2C+TATO%2C+ROA%2C+EPS%2C+dan+DAR+memiliki+perbedaan+yang+signifikan+sebelum+dan+selama+masa+pandemi+COVID-19.+Pada+24+perusahaan+yang+dianalisis%2C+hasilnya+menunjukkan+nilai+signifikan+(%CE%B1)+sebesar+5%25+dan+penurunan+nilai+kinerja+keuangan.+Hal+ini+menunjukkan+bahwa+pelaku+usaha+di+subsektor+hotel%2C+restoran%2C+dan+pariwisata+Indonesia+sangat+menderita+akibat+wabah+COVID-19.+Hasil+penelitian+ini+diharapkan+dapat+membantu+sebagai+bahan+evaluasi+dan+pengambilan+keputusan+investasi.+Selain+itu%2C+penelitian+ini+dapat+digunakan+sebagai+informasi+bisnis+yang+rentan+terhadap+masalah+kinerja+keuangan+dalam+kondisi+tertentu%2C+seperti+sebelum+dan+selama+pandemi%2C+sehingga+industri+dapat+mengambil+tindakan+segera+sebagai+langkah+untuk+mempertahankan+operasinya+di+masa+depan.%0D%0A%0D%0A%0D%0AKata+Kunci+%3A+Kinerja+keuangan%3B+Pandemi+covid19%3B+Subsektor+hotel%2C+restoran%2C+dan+pariwisata%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2023-04-04&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70808%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70808%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70808%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Ichsan%2C+Nanda+Ramadhan++(2023)+ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+PERUSAHAAN+PADA+SUB+SEKTOR+HOTEL%2C+RESTORAN+DAN+PARIWISATA+SEBELUM+DAN+SAAT+PANDEMI+COVID-19+PERIODE+2019-2021.++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F70808%2F