Publication Date: 2021/07/05
Abstract: The excesses of the emergence of health crises which were exacerbated by the spread of the COVID-19 pandemic which began to paralyze various sectors of the economy in Indonesia including the transportation service business sector was strengthened by the issuance of a government regulation that prohibits people from traveling across regions, resulting in the transportation business sector experiencing losses. This research was conducted to verify and re-examine changes in Operational Costs and Total Sales to Net Profits at PT. Nuansa Ilham Prima Sukabumi, Indonesia before and during the Coronavirus Deseas (COVID-19) pandemic. The research design used the ex-post-facto method. The population uses the entire income statement, the sample used is the financial statement of income for 42 reporting periods. Data collection techniques were obtained secondary. The data analysis method used is the classical assumption test, analysis of the coefficient of determination, multiple linear regression and to test the hypothesis the t-test and F-test were used. The results showed that before and during the occurrence of COVID-19, any changes in operating costs and total sales simultaneously had a positive effect and significant on net profit at PT. Nuansa Ilham Prima Sukabumi, West Java, Indonesia
Keywords: Component; Operating Costs, Total Sales and Net Profit, Before and Post Covid-19.
DOI: No DOI Available
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT21JUN185.pdf
REFERENCES