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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>Coronavirus</text>
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            <name>Description</name>
            <description>An account of the resource</description>
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                <text>Dominio científico: Coronavirus</text>
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          <name>Title</name>
          <description>A name given to the resource</description>
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              <text>The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange</text>
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          <name>Creator</name>
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              <text>Sunitha Devi, Ni Made Sindy Warasniasih, Putu Riesty Masdiantini, Lucy Sri Musmini</text>
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          <name>Description</name>
          <description>An account of the resource</description>
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              <text>The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.</text>
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          <name>Date</name>
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              <text>2020</text>
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          <name>Subject</name>
          <description>The topic of the resource</description>
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              <text>DER, ROA, Receivable Turnover, Current Ratio</text>
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          <name>Identifier</name>
          <description>An unambiguous reference to the resource within a given context</description>
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              <text>10.14414/jebav.v23i2.2313</text>
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          <name>Source</name>
          <description>A related resource from which the described resource is derived</description>
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              <text>Journal of Economics, Business &amp; Accountancy</text>
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        <element elementId="45">
          <name>Publisher</name>
          <description>An entity responsible for making the resource available</description>
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              <text>Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)</text>
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          <name>Coverage</name>
          <description>The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant</description>
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              <text>Business, Economics as a science</text>
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