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Contact Name
Andri Putra Kesmawan
Contact Email
andriputrakesmawan@gmail.com
Phone
+6281990251989
Journal Mail Official
journal@idpublishing.org
Editorial Address
Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Business Economics and Agribusiness
ISSN : -     EISSN : 30310873     DOI : https://doi.org/10.47134/jbea
Core Subject : Economy,
Journal of Business Economics and Agribusiness (3031-0873) publishes original research that advances the frontiers of knowledge in business, economics, and agribusiness. The journals scope includes a wide range of topics, such as: The theory and practice of business and economics The role of business and economics in agribusiness The impact of business and economics on agribusiness The management and governance of agribusiness The journal welcomes submissions from a wide range of disciplines, including business administration, economics, agricultural economics, and environmental studies. The journal is committed to publishing high-quality research that can inform the development of business, economics, and agribusiness policies and practices.
Articles 2 Documents
Search results for , issue "Vol. 3 No. 2 (2026): February" : 2 Documents clear
Time Series and Cross-Sectional Analysis of Tobacco Companies for the 2021–2024 Period Case Study: PT Indonesian Tobacco Tbk, PT Gudang Garam Tbk, and PT HM Sampoerna Tbk Putra W, Rafif; Febrianti, Lufvi Selvia; Ainur R, Muhammad Iqbal; Hidayati, Cholis
Journal of Business Economics and Agribusiness Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i2.1024

Abstract

This study aims to analyze and compare the financial performance of PT HM Sampoerna Tbk, PT Gudang Garam Tbk, and PT Indonesian Tobacco Tbk during the 2021–2024 period using time series and cross-sectional approaches. The research employs a quantitative descriptive method based on secondary data obtained from audited annual financial statements published by the Indonesia Stock Exchange. Financial performance is measured using liquidity, activity, solvency, and profitability ratios. Time series analysis is applied to observe performance trends over four years, while cross-sectional analysis is used to compare company performance in the 2024 fiscal year. The results show that PT HM Sampoerna Tbk demonstrates the most balanced and stable financial performance, characterized by efficient asset utilization, strong solvency, and consistent profitability. PT Gudang Garam Tbk exhibits very strong liquidity and a conservative capital structure, but relatively lower operational efficiency and profitability. Meanwhile, PT Indonesian Tobacco Tbk shows higher profit potential accompanied by declining liquidity, increasing leverage, and greater financial risk. In conclusion, differences in company scale, operational efficiency, and financial strategy significantly influence financial sustainability in the Indonesian tobacco industry.
The Effects of Land Area, Number of Coffee Trees, and Maintenance Costs on Robusta Coffee Production in Duyung Village, Mojokerto Regency Oentoro, Yose; Priyono, Joko
Journal of Business Economics and Agribusiness Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i2.1061

Abstract

This study aims to examine the role of land area, number of coffee trees, and maintenance costs in determining Robusta coffee production among farmers in Duyung Village, Trawas District, Mojokerto Regency. A quantitative approach was employed using primary data collected through questionnaires distributed to 55 coffee farmers, with the sample size determined using the Slovin formula. The variables analyzed include land area, number of coffee trees, maintenance costs, and Robusta coffee production measured in kilograms. Data were analyzed using multiple linear regression with the assistance of EViews 13 software to evaluate the relationship, magnitude of influence, and statistical significance of each independent variable. The results indicate that land area, number of coffee trees, and maintenance costs simultaneously have a significant effect on Robusta coffee production. Partially, land area (X1) has a positive and significant effect on production, the number of coffee trees (X2) does not have a statistically significant effect, and maintenance costs (X3) have a significant negative effect on production. These findings suggest that land area and efficient management of maintenance costs play a more decisive role in increasing coffee yields, while the number of trees alone is not the main determinant of production. Overall, this study provides empirical evidence on key factors influencing the productivity of Robusta coffee farming and may serve as a reference for developing strategies to improve agricultural productivity in Duyung Village.

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