Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)最新文献_第8页

Pencegahan Stunting dalam Peningkatan Kualitas Sumber Daya Manusia Di 11 Kabupaten Jawa Timur 在提高东爪哇 11 个地区人力资源质量过程中预防发育迟缓问题

Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Pub Date : 2023-11-13 DOI: 10.47709/jebma.v3i3.3187

E. Hariani, R. Widyawati, Reyza Tamara Muhammad, Muhammad Dwimastadji W, Baru Dewa L

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Pengaruh Kinerja Keuangan, Current Ratio, Debt To Equity Ratio, Working Capital Turnover Terhadap Return On Asset Perusahaan Farmasi Pada Tahun 2019 Sampai Dengan Tahun 2021 2019 至 2021 年制药公司财务绩效、流动比率、资产负债率、周转资金周转率对资产回报率的影响

Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Pub Date : 2023-10-02 DOI: 10.47709/jebma.v3i2.2904

Lailatul Mufidah, M. Pramudianti

{"title":"Pengaruh Kinerja Keuangan, Current Ratio, Debt To Equity Ratio, Working Capital Turnover Terhadap Return On Asset Perusahaan Farmasi Pada Tahun 2019 Sampai Dengan Tahun 2021","authors":"Lailatul Mufidah, M. Pramudianti","doi":"10.47709/jebma.v3i2.2904","DOIUrl":"https://doi.org/10.47709/jebma.v3i2.2904","url":null,"abstract":"With the help of financial ratios, the financial performance of a company reveals its level of success or failure as well as how closely its operations comply with the law. This research aims to determine the effect of financial performance on Return on Assets in pharmaceutical businesses from 2019 to 2021 listed on the Indonesia Stock Exchange during the Covid 19 pandemic. Financial performance includes Current Ratio, Debt to Equity Ratio, and Working Capital Turnover. Every pharmaceutical company registered on the IDX from 2019 to 2021 is used as a research object in this quantitative research. The information used is secondary information collected based on records obtained from the IDX. The sampling technique was Purposive Sampling even though the research subjects were 12 companies listed on the IDX in 2019 and 2020. This research shows that Return on Assets is influenced by the Current Ratio, Debt to Equity Ratio, and Working Capital Turnover, as determined by financial performance metrics. Current Ratio and Debt to Equity Ratio both partially influence Return On Assets which is shown simultaneously at a significance level of 0.000, but working capital turnover has no influence.","PeriodicalId":509722,"journal":{"name":"Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139324357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Pengaruh ROA dan Leverage Terhadap Praktik Penghindaran Pajak di Industri Perbankan Indonesia 投资回报率和杠杆率对印尼银行业避税行为的影响

Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Pub Date : 2023-07-20 DOI: 10.47709/jebma.v3i2.2817

Mellisyah Mellisyah

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Analisis Implementasi Kebijakan Pengelolaan Sampah Di Kota Payakumbuh 巴雅昆布市废物管理政策实施情况分析

Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Pub Date : 2023-07-20 DOI: 10.47709/jebma.v3i2.2837

Tiwi Okhtafianny, Ria Ariani

{"title":"Analisis Implementasi Kebijakan Pengelolaan Sampah Di Kota Payakumbuh","authors":"Tiwi Okhtafianny, Ria Ariani","doi":"10.47709/jebma.v3i2.2837","DOIUrl":"https://doi.org/10.47709/jebma.v3i2.2837","url":null,"abstract":"Penelitian ini menganalisis implementasi kebijakan pengelolaan sampah di Kota Payakumbuh berdasarkan Peraturan Daerah Nomor 4 Tahun 2019. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus dan data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan studi dokumen melibatkan pihak terkait seperti Dinas Lingkungan Hidup (DLH), pelaku usaha, dan masyarakat. Hasil penelitian menunjukkan kendala utama dalam implementasi kebijakan ini. Komunikasi antara DLH dan masyarakat kurang optimal karena sosialisasi hanya saat Perda dikeluarkan dan tidak konsisten dalam waktu pelaksanaannya. Sumber daya manusia di DLH belum sesuai kebutuhan dan anggaran terbatas menjadi hambatan pelaksanaan kebijakan. Faktor penghambat lainnya termasuk penerapan sanksi yang belum berjalan, rendahnya kesadaran dan partisipasi masyarakat dalam pengelolaan sampah, dan kurangnya sosialisasi program. Pemerintah perlu meningkatkan komunikasi dan sosialisasi dengan masyarakat mengenai pengelolaan sampah sesuai Perda dan diperlukan juga kerjasama antar pihak terkait untuk mencapai keberlanjutan lingkungan dan kesejahteraan masyarakat yang lebih baik.","PeriodicalId":509722,"journal":{"name":"Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139357415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0