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Analytics

Nabilah Qurrotul ‘Aini; Maria Yovita R. Pandin

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

Jordan Syah Gustav; Sumardiyono Sumardiyono; Lusi Ismayanti; Maria Paskita Widjanarti; Tutug Bolet Atmojo +4 more

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

This research aims to identify potential hazards and assess the level of fire risk in a textile company located in Sukoharjo Regency using the Hazard Identification, Risk Assessment, and Risk Control (HIRARC) method. The research background is based on the high fire hazard potential in the textile industry due to the use of flammable chemicals, high operating temperatures, and the accumulation of combustible fibers and textile dust. A descriptive research approach was applied through field observations, interviews with workers and the OHS team, and technical document analysis. The results showed that the highest risk levels were found in the dyeing process, electrical panel room, and machine maintenance activities (welding/repair), with risk scores reaching 20 (high category). The main contributing factors included non-standard electrical installations, poor ventilation, and unsafe work behavior. Risk control strategies are recommended through technical, administrative, and behavioral approaches, including smoke detection systems, routine evacuation training, and the reinforcement of safety culture. The implementation of these measures is expected to improve the effectiveness of occupational health and safety management systems and reduce the potential for fire incidents in the textile industry.

Sofia Masytha Salsabila; Maula Alfina Maulidah; Istiono Istiono

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the effect of liquidity, capital structure, and profitability on firm value in garment and textile companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Firm value is an important indicator that reflects the company's performance and prospects in the capital market, so it is influenced by various internal factors, including liquidity, capital structure, and profitability. This study uses a quantitative approach with multiple linear regression analysis methods. The research sample was selected by purposive sampling based on the criteria of companies that had complete financial data during the study period. Secondary data were obtained from annual financial reports published on the IDX. Prior to regression analysis, a classical assumption test was performed to ensure the validity of the model. The study shows that capital structure and profitability have a significant effect on firm value, while liquidity has no significant direct effect. These findings indicate the importance of managing capital structure and increasing profitability to increase firm value in the garment and textile sector. This research is expected to be a reference for company management and investors in making strategic decisions amid the challenges of an increasingly competitive industry.

Nur Fadilla; Agung Wibowo; Janti Soegiastuti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

Arifin, Indra Rahmat; Kustiwa, Atep

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Employee productivity is a crucial factor in a company's success. Educational qualifications are believed to enhance skills and work efficiency. However, in some companies, employees with lower education levels exhibit productivity nearly equal to those with higher education. This study aims to analyze the impact of educational qualifications on employee productivity. A quantitative research method was used with simple linear regression. Data was collected through questionnaires from 30 respondents in the studied company. The analysis results indicate that educational qualifications significantly affect productivity. The t-test produced a t-value of 2.919 with a p-value of 0.007 (<0.05), leading to the rejection of H₀. The regression coefficient (B) of 0.443 suggests that each unit increase in educational qualification raises productivity by 0.443 units. The coefficient of determination (R²) of 0.233 indicates that 23.3% of productivity variability is influenced by educational qualifications, while 76.7% is affected by other factors such as work experience and skills. In conclusion, educational qualifications impact employee productivity, but other factors also play a significant role. Companies are advised not only to consider education levels in recruitment but also to enhance training and skill development to optimize employee productivity.

Nur Fitroten Dian Sari; Hwihanus Hwihanus

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.

Herlina Puspita Sari; Dian Nirmala Dewi; Arif Makhsun

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

Silaen, Rebecca Angelina; Ferida Yuamita

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2024 CV. ALIM'SPUBLISHING

Fungsi pemeliharaan menjadi lebih diperlukan karena produktivitas meningkat dan mesin berteknologi tinggi dan fasilitas produksi digunakan. PT. Primissima yang merupakan perusahaan manufaktur yang memproduksi tekstil berupa kain mori dan kain abu-abu mempunyai permasalahan yang timbul terutama terkait dengan kerusakan pada komponen mesin shuttle, hal ini mengakibatkan downtime dan tertundanya proses produksi sehingga kinerja mesin menjadi kurang. efektif. Dengan menggunakan metode RCM, penelitian ini bertujuan untuk memberikan saran preventive maintenance dan interval waktu perawatan yang optimal pada mesin yang berguna untuk meminimalisir downtime sehingga produksi dapat tetap berjalan sesuai fungsinya.Dari pengolahan data menggunakan metode RCM diperoleh hasil pada komponen Filling fork teath dengan interval perawatan selama 49,64 jam, pada komponen shuttle dengan interval perawatan selama 25,4 jam, pada komponen Nylon Picker dengan interval perawatan selama 64 jam. pada komponen lugstrap dengan interval perawatan selama 14,4 jam, pada komponen Picking Stick dengan interval perawatan selama 69,3  jam.

Ni Kadek Dila Ardianingsih; Ni Wayan Suartini; I Nyoman Gede Supraptha

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was carried out on industrial companies on the Indonesian Stock Exchange (IDX) with the title "Analysis of the influence of profitability, asset structure and liquidity on the capital structure of textile and garment industrial companies listed on the IDX". This research uses quantitative data with secondary data sources. This research uses methodspurposive sampling, The sample data in this research is 18 samples from the 2019-2021 period. This research uses multiple linear analysis techniques, partially this research states that 1) Profitability has a significant effect on capital structure, 2) Asset structure has a significant effect on capital structure, 3) Liquidity has a significant effect on capital structure, 4) profitability, structure assets and liquidity together (simultaneously) have a significant effect on capital structure. In the determination test it was found that the magnitude of the influence of profitability, asset structure and liquidity on capital structure was 93.6%, while it was 6.4% (100% - 93 .6%) is influenced by other factors on the capital structure of companies in the Textile and Garment Sub-Sector Industry for the 2019-2021 period, explained by variables outside the independent variables of this research.

Solma, Solma; Usdeldi, Usdeldi; Diwantara, Victor

Jurnal Maisyatuna 2023 STAI Denpasar Bali

The background of this research is the inconsistency in previous research which has different research results. The purpose of this study, in addition to strengthening previous research, is also to determine the effect of Liquidity (Current Ratio and Quick Ratio) on Profitability (Return On Assets) in Textile and Garment Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange with a research period of 6 years, from 2016-2021. The population in this study is 22 companies which are included in the Textile and Garment Sub Sector Manufacturing companies which are listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection technique used in this study was a purposive sampling method using certain criteria and assessments in order to obtain a sample of 5 companies. In this study, the data analysis method used includes descriptive analysis, panel data regression test and model testing. Data were obtained from financial reports taken on the idx.co.id website or the company's website, then processed using Eviews 12. The results of this study partially show that Current Ratio (CR) has a significant and significant effect on Return On Assets (ROA), Quick Ratio has no effect and is not significant to Return On Assets (ROA). Meanwhile, simultaneously Current Ratio (CR) and Quick Ratio (QR) have a significant effect on Return On Assets (ROA).  

Dimas Priyo Pambudi; Diva Arianti; Riza Rahma Firdaus; Tri Dayanti; Denny Oktavina Radianto

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Industri tekstil memiliki dampak besar terhadap lingkungan melalui penggunaan bahan kimia, air, dan energi, serta produksi limbah berbahaya. Budaya 5R (pengurangan, penggunaan kembali, daur ulang, penggantian, dan pemulihan limbah) dianggap sebagai pendekatan yang efektif dalam mengurangi dampak negatif industri tekstil terhadap lingkungan. Artikel ini mengidentifikasi faktor-faktor yang mempengaruhi penerapan budaya 5R di lingkungan perusahaan tekstil, termasuk faktor internal (kebijakan, komitmen, partisipasi), faktor eksternal (peraturan, tekanan pemangku kepentingan, teknologi), dan faktor budaya (nilai-nilai, sikap, kesadaran). Metode penelitian menggunakan tinjauan pustaka dan analisis terhadap literatur yang relevan. Hasil penelitian menunjukkan bahwa faktor-faktor tersebut memainkan peran penting dalam keberhasilan implementasi budaya 5R di perusahaan tekstil.

Indria Maulani; Alvi Annisa nurul haq; Ricky Firmansyah

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Permintaan suatu negara akan bahan mentah dan barang-barang manufaktur untuk memenuhi kebutuhan rakyatnya menjadi dasar bagi kegiatan impor dan ekspornya. Pemerintah Indonesia baru-baru ini memutuskan untuk mengenakan tindakan pengamanan yang dikenal sebagai bea masuk (BMTP) pada produk karpet yang diimpor. Penerapan BMTP sebagai hasil pemeriksaan Dewan Keamanan Perdagangan Indonesia (KPPI) menunjukkan industri dalam negeri terancam kerugian serius akibat meningkatnya jumlah impor barang sejenis. Hal ini dilakukan Kementerian Keuangan untuk membuat industri dalam negeri terlindungi dari pengaruh barang impor. Produk ini memanfaatkan BMTP. Antara tahun 2017 hingga 2019, impor karpet, menurut Badan Pusat Statistik (BPS), akan terus terjadi peningkatan. Sehingga, penelitian ini bertujuan untuk mempelajari bagaimana ketentuan BMTP dapat membantu meningkatkan penjualan karpet dari Indonesia ke pasar internasional. Metode yang dipakai yaitu penelitian kepustakaan atau library research, dimana data penelitian diperoleh dari berbagai literatur. Penelitian yang berfokus pada kepustakaan atau literature dikenal dengan istilah penelitian kepustakaan atau library research. Penelitian dalam penelitian ini mirip atau berkaitan dengan penelitian lain. Dapat disimpulkan bahwa BPS mencatat peningkatan pada  impor karpet dan penutup lantai tekstil lainnya di antara  tahun 2017 dan 2019. Barang-barang tersebut diimpor sebesar 21.907 ton pada tahun 2017, naik 31,0 persen menjadi 28.706 ton pada tahun 2018, dan 34.357 ton. ton pada tahun 2019 (meningkat 19,7 persen). Cina, Turki, Korea Selatan, dan Jepang adalah beberapa tujuan teratas untuk pengguna karpet. Di antara keduanya, China mengimpor barang terbanyak, mewakili 50,2 % dari total impor pada 2017, 56,1 % pada 2018, dan 63,4 %pada 2019.

Marsya Razita Nur Sabrina; Marsha Aulia Dwimahendra; Audrey Azka Bilqis

Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan 2022 Universitas Maritim AMNI Semarang

Penelitian ini dilatarbelakangi oleh semakin majunya kehidupan manusia terutama perkembangan ekonomi dengan adanya perdagangan yang memiliki peraturan mengikat. Adanya bentuk usaha Perseroan Terbatas diatur dalam Undang-Undang No. 40 Tahun 2007, tetapi dalam perkembangannya banyak Perseroan Terbatas yang mengalami pailit, yaitu pada kasus ini adalah PT Pan Brothers Tbk. Tujuan dari penulisan ini adalah untuk mengetahui pengaturan hukum dalam kasus kepailitan PT Pan Brothers Tbk dan peran, tanggung jawab serta penyelesaian dari pimpinan PT. Pan Brothers Tbk dalam sengketa utang piutang dengan PT. Maybank Indonesia Tbk. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis dengan pendekatan hukum normatif kualitatif (legal research) yang terdiri dari dokumen resmi, buku, hasil penelitian dalam bentuk laporan, skripsi, tesis, dan peraturan perundang-undangan. Pada permasalahan ini, PT Pan Brothers Tbk. tidak melaksanakan kewajibannya untuk membayar tunggakan pokok, bunga dan/atau penalti yang timbul dari Fasilitas Kredit Bilateral yang telah jatuh waktu dan dapat ditagih terhadap PT Pan Brothers Tbk. menyelesaikan utang piutangnya kepada PT Maybank Indonesia. Akhirnya, PT Maybank mengajukan permohonan pailit terhadap perusahaan tekstil PT Pan Brothers Tbk. yang ternyata ditolak oleh Pengadilan Niaga Jakarta Pusat. Dengan demikian, PT Pan Brothers harus tetap bertanggung jawab atas pembayaran utangnya dan bunga terhadap kreditornya. Hasil dari penelitian ini adalah penyelesaian sengketa antara dua perseroan tersebut dapat diatasi dengan cara restrukturisasi yang dapat membantu memulihkan perseroan kembali kepada penjualan yang menguntungkan dan PT. Pan Brothers membayar kewajibannya sesuai yang terdapat di dalam perjanjian.