ANALISIS KESEHATAN KEUANGAN PERUSAHAAN DI MASA PANDEMI COVID 19 MENGGUNAKAN RASIO LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS (STUDI KASUS UMKM AMEERA HIJAB)

AbstrakPada penelitian ini dimaksudkan untuk menganalisis rasio likuiditas perusahaan (X1), rasio profitabilitas perusahaan (X2) dan rasio solvabilitas perusahaan (X3) untuk mengukur kesehatan keuangan perusahaan (Y). Penelitian ini merupakan penelitian kuantitatif dengan metode analisis data. Pemilihan sampel penelitian ditentukan berdasarkan tujuan penelitian yaitu untuk mengetahui kesehatan keuangan UMKM Ameera Hijab di masa pandemi Covid-19 sehingga populasi dan sampel pada penelitian adalah UMKM “Ameera Hijab” yang berlokasi di jalan Parangtritis No. 9 Druwo Bangunharjo Kecamatan Sewon, Kabupaten Bantul, Propinsi Daerah Istimewa Yogyakarta. Hasil penelitian menunjukkan bahwa kesehatan keuangan pada Ameera Hijab di masa pandemi dalam kondisi baik ditunjukkan dengan nilai rasio likuiditas sebesar tak terhingga, rasio profitabilitas sebesar 37% dan rasio solvabilitas sebesar 0%.Kata Kunci: UMKM, likuiditas, profitabilitas, solvabilitas, dan kesehatan perusahaan AbstractThe world's economy has been greatly affected by the Covid-19 pandemic, including in Indonesia and has had a strong influence on MSMEs including the “Ameera Hijab” MSME. This study is intended to analyze the company's liquidity ratio (X1), the company's profitability ratio (X2) and the company's solvency ratio (X3) to measure the company's financial health (Y). This research is a quantitative research with data analysis method. The selection of research samples was determined based on the research objective, namely to determine the financial health of Ameera Hijab SMEs during the Covid-19 pandemic so that the population and sample in the study were “Ameera Hijab” SMEs located on Jalan Parangtritis No. 9 Druwo Bangunharjo, Sewon District, Bantul Regency, Special Region of Yogyakarta Province. The results showed that the financial health of Ameera Hijab during the pandemic was in good condition as indicated by the value of the liquidity ratio of infinity, the profitability ratio of 37% and the solvency ratio of 0%.Keywords: MSMEs, liquidity, profitability, solvency, and company health