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Pengaruh Rasio Keuangan Terhadap Earning Per Share: Studi Sektor Makanan dan Minuman di Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using mul...
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Pengaruh Pertumbuhan Laba Perusahaan Asuransi yang Terdaftar di BEI Periode 2020-2023 terhadap Pendapatan Premi, Pembayaran Klaim, Risk Based Capital, dan Hasil Investasi
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
The purpose of this study is to identify the variables that affect profit growth. Profit growth is the study's dependent variable, and premium income, claim payments, risk-based capital, and investment returns are its independent variables. Information was gathered from insurance firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange. Ten businesses that satisfied specific requirements made up the study's sample. To get a complete picture of the link...
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Analisis Biaya Diferensial dan Variable Costing dalam Pengambilan Keputusan Pesanan Khusus pada UMKM Batik Jumantara
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the application of differential costing and variable costing methods in making special order decisions at Batik Jumantara MSMEs. The method used is quantitative descriptive with a case study approach in the period 2024. The results of the study indicate that the differential costing approach is able to provide more accurate information on the evaluation of the benefits of special orders. By using the variable costing method, companies can separate fixed and variable co...
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Pengelolaan Kas, Piutang, dan Hutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas Perusahaan
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 3
(2024)
Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period ha...
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