Abstract :
Perkebunan merupakan salah satu sektor yang penting dalam pembangunan di kabupaten Tanah Laut.
Sejak akhir Desember 2019 masyarakat dunia mulai digemparkan dengan adanya wabah covid-19 yang di
umumkan oleh negara china kepada WHO. Salah satu yang terdampak oleh wabah ini yaitu kinerja keuangan
perusahaan yang bergerak dibidang perkebunan karet. Oleh sebab itu dilakukan penelitian yang bertujuan untuk:
(1) mendeskripsikan dampak wabah covid-19 terhadap biaya pembelian dan penjualan hasil perkebunan oleh
perusahaan, dan (2) mendeskripsikan dampak wabah covid-19 terhadap perkembangan kinerja keuangan
perusahaan. Jenis penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data dilakukan dengan
trianggulasi dan diperoleh data primer dan sekunder. Hasil penelitian menunjukkan bahwa: (1) wabah covid-19
menimbulkan dampak negatif dengan pembelian dan penjualan hasil perkebunan, (2) wabah covid-19 memiliki
dampak negatif dengan perkembangan kinerja keuangan perusahaan. Dapat disimpulkan bahwa wabah covid-19
memiliki dampak negatif dengan kinerja keuangan perusahaan secara umum.
Plantation is one of the important sectors in development in Tanah Laut district. Since the end of
December 2019 the world community began to be shocked by the covid-19 outbreak that was announced by China
to WHO. One that was affected by this plague was the financial performance of companies engaged in rubber
plantations. Therefore, research aimed at: (1) describing the impact of covid-19 outbreaks to the cost of buying
and selling plantation products by companies, and (2) describing the impact of covid-19 outbreaks to the
development of corporate financial performance. This type of research is qualitative research. Data collection
techniques were carried out by triangulation and primary and secondary data were obtained. The results showed
that: (1) the covid-19 outbreak had a negative impact on the purchase and sale of estate crops, (2) the covid-19
outbreak had a negative impact on the development of the company's financial performance. It can be concluded
that the covid-19 outbreak had a negative impact on the company's financial performance in general.