http://journal3.um.ac.id/index.php/fe/issue/feed Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 2023-01-27T07:38:30+00:00 Agus Hermawan jebp.journal@um.ac.id Open Journal Systems <div> <table border="0" width="100%" cellspacing="10" cellpadding="4"> <tbody> <tr> <td valign="top" width="100"> <p><img src="http://journal3.um.ac.id/public/site/images/admojsj3/blobid0.jpg" /></p> </td> <td valign="top" width="100%"> <table class="data" width="100%"> <tbody> <tr valign="top"> <td width="20%"><strong>Journal title</strong></td> <td width="40"><strong>: Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)<br /></strong></td> </tr> <tr valign="top"> <td width="20%"><strong>Initials</strong></td> <td width="40"><strong>:</strong> JEBP</td> </tr> <tr valign="top"> <td width="20%"><strong>Editor in Chief<br /></strong></td> <td width="40"><strong>: <a href="https://www.scopus.com/authid/detail.uri?authorId=57200199927">Dr. Agus Hermawan, GradDipMgt., M.Si, Mbus</a></strong><strong><br /></strong></td> </tr> <tr valign="top"> <td width="20%"><strong>Frequency</strong></td> <td width="40">: 12 Issues every year</td> </tr> <tr valign="top"> <td width="20%"><strong>ISSN (online)<br /></strong></td> <td width="40">: <a title="ISSN LIPI" href="https://issn.lipi.go.id/terbit/detail/20210625311126324">2798-1193</a> (online)</td> </tr> <tr valign="top"> <td width="20%"><strong>Publisher</strong></td> <td width="40"><strong>:</strong> Universitas Negeri Malang</td> </tr> </tbody> </table> </td> </tr> <tr valign="top"> <td width="20%"> <p><strong>Journal Summary<br /></strong></p> </td> <td width="40"> <div id="content"> <div id="journalDescription"> <p>Jurnal Ekonomi Bisnis dan Pendidikan (JEBP) is a scientific journal in the business, economy, and education fields. This journal focuses on theoretical and empirical studies in the field of economy, business, and education. It welcomes research in the areas of economic development, economic behavior, digital economy, economy education, economy system, finance and banking, small and medium enterprises, financial management, development of a company, finance of a company, business and economic learning, learning instruments, learning achievement, teaching and learning strategies, learning assessment, as well as learning media.</p> </div> </div> </td> </tr> </tbody> </table> </div> http://journal3.um.ac.id/index.php/fe/article/view/3082 Efek moderasi leverage pada determinan pertumbuhan laba industri manufaktur 2023-01-27T07:21:30+00:00 Khurin Ain Tanfaul Ummah lulu.nurul.fe@um.ac.id Lulu Nurul Istanti lulu.nurul.fe@um.ac.id <p>Abstract</p> <p>This study purposes to examine the performance of liquidity and profitability in influencing the profit growth rate in the manufacturing industry with solvency (leverage) as a moderation. The population in this research was manufacturing firms registered on the Indonesia Stock Exchange in 2018-2020 with a sample of 104 firms determined through purposive sampling techniques. Data analysis was executed with the backing of the IBM SPSS 22 program using the method of multiplied linear regression test and moderated regression test. The outcomes of the analysis show that partially the liquidity calculated by the Current Ratio and the leverage calculated by the Debt Equity Ratio do not have a significant effect on profit growth, while profitability calculated by Return on Assets affects profit growth significantly. Leverage as a moderation cannot strengthen or weaken the effect of liquidity or profitability on the growth of profit.</p> <p>Abstrak</p> <p>Penelitian ini bertujuan untuk menguji performa likuiditas dan profitabilitas dalam mempengaruhi tingkat pertumbuhan laba pada industri manufaktur dengan solvabilitas (<em>leverage</em>) sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2018-2020 dengan sampel sejumlah 104 perusahaan yang ditentukan melalui teknik <em>purposive sampling</em>. Analisis data dilakukan dengan bantuan program IBM SPSS 22 menggunakan metode uji regresi linear berganda dan uji regresi moderasi. Hasil dari analisis memperlihatkan bahwasanya secara parsial likuiditas yang dihitung oleh <em>Current Ratio</em> dan <em>leverage</em> yang dihitung oleh <em>Debt Equity Ratio</em> tidak memiliki pengaruh signifikan terhadap pertumbuhan laba, sementara profitabilitas yang dihitung oleh <em>Return on Assets </em>mempengaruhi pertumbuhan laba secara signifikan. Adapun <em>leverage</em> sebagai pemoderasi tidak dapat memperkuat atau memperlemah pengaruh likuiditas maupun profitabilitas terhadap pertumbuhan laba.</p> 2022-02-26T00:00:00+00:00 Copyright (c) 2023 http://journal3.um.ac.id/index.php/fe/article/view/3083 Kinerja keuangan sebelum dan selama pandemi Covid-19: perusahaan tekstil di Indonesia 2023-01-27T07:30:08+00:00 Yana Safitri lulu.nurul.fe@um.ac.id Lulu Nurul Istanti lulu.nurul.fe@um.ac.id <p>Abstract</p> <p>This study aims to determine the differences in the company's financial performance before and during the covid-19 pandemic in textile companies listed on the Indonesia Stock Exchange, as well as to compare the finances before and during the covid-19 pandemic from Quarter II to IV in 2019-2020. The sampling method in this research is purposive sampling, with the obtained research samples are 10 companies. In analyzing the data, the researcher used the paired sample t-test and the Wilcoxon Signed rank test, but before that, the normality test was carried out. The results of the analysis of this study are that there are significant differences before and during the covid-19 pandemic in the ratio of ROA, NPM, DAR and TATO. Meanwhile, the ratio of CR and QR shows that there is no significant difference before and during the covid-19 pandemic. The covid-19 pandemic situation had a negative impact on the financial performance of textile companies due to declining financial performance conditions. One of the causes of the company's financial condition worsening is due to declining income during the covid-19 pandemic.</p> <p><strong>Abstrak</strong></p> <p>Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan sebelum dan selama pandemi covid-19 pada perusahaan tekstil yang terdaftar di Bursa Efek Indonesia, serta membandingkan keuangan sebelum dan selama masa pandemi covid-19 dari Triwulan II hingga IV tahun 2019-2020. Metode pengambilan sampel dalam penelitian adalah <em>purposive sampling</em>, dengan diperoleh sampel penelitian yaitu 10 perusahaan. Dalam melakukan analisis data peneliti menggunakan analisis <em>paired sample t-test </em>dan<em> Wilcoxon Signed rank test</em>, namun sebelumnya dilakukan uji normalitas. Hasil analisis penelitian ini yaitu terdapat perbedaan yang signifikan sebelum dan selama pandemi covid-19 pada rasio ROA, NPM, DAR dan TATO. Sedangkan rasio CR dan QR menunjukkan tidak terdapat perbedaan yang signifikan sebelum dan selama pandemi covid19.&nbsp; Situasi pandemi covid-19 berdampak negatif terhadap kinerja keuangan perusahaan tekstil karena kondisi kinerja keuangan yang menurun. Salah satu penyebab kondisi keuangan perusahaan memburuk karena pendapatan selama pandemic covid-19 menurun.</p> 2022-02-26T00:00:00+00:00 Copyright (c) 2023