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Journal of Business & Management
ISSN : -     EISSN : 29857899     DOI : https://doi.org/10.47747/jbm.vxix.xxxx
Journal of Business & Management (JBM) is a peer-reviewed journal that publishes original research papers. JBM has been published since 2023. It is currently published quarterly (January, April, July, and October). e-ISSN 2985-7899 . The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref and Google Scholar. Areas of research include, but are not limited to Management, Business, Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic Management, Human Resources, Marketing, Innovations, and Public Administration and accounting.
Articles 1 Documents
Search results for , issue "Vol. 2 No. 2 (2024): Journal of Business " : 1 Documents clear
Financial Performance Analysis in Predicting Corporate Bankruptcy: Before and During the COVID-19 Pandemic Purwaningsih, Sri; Pernamasari, Rieke
Journal of Business & Management Vol. 2 No. 2 (2024): Journal of Business & Management
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbm.v2i2.1723

Abstract

This study holds significant implications as it analyzes financial performance in predicting bankruptcy in retail sector companies before and during the COVID-19 pandemic. It is a part of the 3rd TKT measurement, providing a comprehensive analytical and experimental understanding. Financial performance is gauged through the Current Ratio (CR), debt-to-equity ratio (DER), and Return on Assets (ROA). The research method employed is a quantitative approach. By using the purposive sampling method, a sample of 22 companies was obtained, with 2 years of observation before the Covid-19 pandemic and 2 years during the Covid-19 pandemic. The research findings reveal that the CR and ROA variables had a positive effect on financial distress, while the DER variable did not affect financial distress. Furthermore, the study concludes that there was no difference in the potential for financial distress before and during the COVID-19 pandemic, providing a unique and intriguing perspective on the impact of the pandemic on the retail sector.  

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