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Analisis Prediksi Kebangkrutan Dengan Metode Springate Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2023 Mevi Auriel Sefianing Putri; Diah Nurdiwaty; Sugeng
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.658

Abstract

Abstract : This research is motivated by competition between companies increasingly stringent due to the large number of local cosmetic businesses. The supply of raw materials for the local cosmetics industry still partly comes from imports This makes it difficult for local products to develop and be able to compete between business actors in Indonesia and internationally. The purpose of this research is to find out predictions bankruptcy using the Springate Method in listed cosmetic companies on the Indonesian Stock Exchange (BEI) in 2016-2023. This type of research is quantitative descriptive research, with a population of 11 companies. This research uses a purposive sampling technique which produces a sample as many as 4 companies with a period of 8 years, so the total sample as many as 32. The research results show that during 2016-2019 There are 3 companies that are classified as healthy with an S-Score > 0.862. Then during 2020-2022 there were 2 companies classified has the potential to go bankrupt with an S-Score < 0.862. Next in 2023 There are 3 companies that are classified as healthy with an S-Score > 0.862. However there is 1 company that has the potential to go bankrupt in 2023 with a value of S- Score <0.862. Based on the company's S-Score results for 2016-2023 The average cosmetic has the potential to go bankrupt in certain years because reducing sales, profits, and increasing the amount of current debt, this due to ineffective use and management of total assets and debt smoothly from the company so that it is unable to generate sales and profits optimal, both profit before interest and tax, and profit before tax. Abstrak : Penelitian ini dilatarbelakangi bahwa persaingan yang terjadi antar perusahaan semakin ketat dikarenakan banyaknya pelaku usaha bisnis kosmetik lokal. Persediaan bahan baku industri kosmetik lokal sebagian masih berasal dari impor yang menyebabkan produk lokal sulit berkembang dan mampu bersaing antar bisnis di Indonesia maupun internasional. Tujuan penelitian ini untuk mengetahui prediksi kebangkrutan dengan Metode Springate pada perusahaan kosmetik yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2023. Jenis penelitian ini adalah penelitian kuantitatif deskriptif, dengan populasi sebanyak 11 perusahaan. Penelitian ini menggunakan teknik purposive sampling yang menghasilkan sampel sebanyak 4 perusahaan dengan periode waktu 8 tahun, sehingga total sampel sebanyak 32. Hasil penelitian menunjukkan bahwa selama tahun 2016-2019 terdapat 3 perusahaan diklasifikasikan sehat dengan nilai S-Score > 0,862. Kemudian selama tahun 2020-2022 terdapat 2 perusahaan diklasifikasikan berpotensi bangkrut dengan nilai S-Score < 0,862. Selanjutnya pada tahun 2023 terdapat 3 perusahaan diklasifikasikan sehat dengan nilai S-Score > 0,862. Namun terdapat 1 perusahan yang berpotensi bangkrut pada tahun 2023 dengan nilai S-Score < 0,862. Berdasarkan hasil nilai S-Score selama tahun 2016-2023 perusahaan kosmetik memiliki potensi bangkrut pada tahun tertentu, rata-rata disebabkan oleh menurunnya penjualan, laba, dan meningkatnya jumlah hutang lancar, hal ini disebabkan kurang efektifnya penggunaan dan pengelolaan total aset dan hutang lancar dari perusahaan sehingga tidak mampu menghasilkan penjualan dan laba yang optimal, baik itu laba sebelum bunga dan pajak maupun laba sebelum pajak.
PENYULUHAN DAN PENDAMPINGAN TEKNIS PENGELOLAAN DOKUMENTASI ELEKTRONIK HUKUM PADA PERGURUAN TINGGI DI WILAYAH DKI JAKARTA Nainggolan, Indra L; Zainab, Nina; Syahruddin, Erwin; Romasindah Aidy, Widya; Sugeng
Abdi Bhara Vol. 3 No. 2 (2024): Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/ag1xck31

Abstract

This article discusses a community service program focused on the management of legal libraries and documentation in higher education institutions within the DKI Jakarta area. The program aims to enhance the quality of legal library services by optimizing information and legal documentation management systems based on technology. This initiative is driven by the importance of legal libraries as resource centers that support education, research, and the development of legal studies.  The methods employed include training in modern library management, digitization of legal collections, and the implementation of legal reference management software. The program also involves improving the skills of librarians and administrative staff in systematically managing and organizing legal collections. Furthermore, the activities introduce the integration of digital legal information systems to facilitate access and data retrieval for students, lecturers, and researchers.  The results of this program show significant improvements in the effectiveness and efficiency of legal library management. Partner institutions in the program experienced benefits such as easier access to legal literature, more structured documentation systems, and enhanced librarian skills in managing legal data.    
Detection of Drowsiness in Drivers Using Image Processing and Support Vector Machine (SVM) Classification Sugeng; Praminiarto, Hendri
JOIN (Jurnal Online Informatika) Vol 9 No 2 (2024)
Publisher : Department of Informatics, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/join.v9i2.1076

Abstract

Accidents can be caused by external factors on the road, vehicle conditions, or internal factors such as drowsiness. Drowsiness while driving poses risks to the driver and others. An early detection system is crucial to alert drivers to stop or rest if they show signs of drowsiness. Physical signs of drowsiness include a lethargic facial expression, frequent eye blinking, continuous yawning, or nodding off. A detection system utilizing image processing and machine learning can observe these signs by detecting facial landmarks and analyzing activities such as eye blinking, yawning, and head tilt. This study aims to classify the drowsiness condition based on these three factors. The classification process is conducted using machine learning with the Support Vector Machine (SVM) method to determine whether a person is drowsy or not. The dataset consists of the number of eye blinks, head tilts, and yawns. Conditions are classified into two classes, drowsy and not drowsy. In this study, the SVM classification method can predict drowsiness with an accuracy of up to 77% in the conducted tests.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, Profitabilitas, Solvabilitas dan Aktivitas terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Tahun 2019 – 2023 Puput Rustianne Febri Hadi; Diah Nurdiwaty; Sugeng
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.935

Abstract

Abstract : Plantation is a sub-sector that plays an important role in the national economy which is considered as a strength and supporter of the national economy where each company has the goal of obtaining maximum profit. The purpose of this study is to analyze the effect of company size, company age, liquidity (CR), profitability (ROE), solvency (DER), and activity (TATO) on profit growth. The population in this study were 21 plantation sub-sector companies listed on the IDX 2019 - 2023. The sampling technique used was purposive sampling which resulted in 7 company samples. The analysis techniques used were classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the study partially stated that company size, company age, liquidity (CR), profitability (ROE), solvency (DER) and activity (TATO) had an effect on profit growth. The results of the study simultaneously stated that company size, company age, liquidity (CR), profitability (ROE), solvency (DER), and activity (TATO) had an effect on profit growth. Abstrak : Perkebunan merupakan sub-sektor yang berperan penting dalam perekonomian nasional yang dinilai sebagai kekuatan dan penopang ekonomi nasional yang dimana setiap perusahaan memiliki tujuan memperoleh laba yang maksimal. Tujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER), dan aktivitas (TATO) terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah perusahaan sub sektor perkebunan yang terdaftar di BEI 2019 – 2023 yang berjumlah 21 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan 7 sampel peruahaan. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER) dan aktivitas (TATO) berpengaruh terhadap perumbuhan laba. Hasil penelitian secara simultan menyatakan bahwa ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER), dan aktivitas (TATO) berpengaruh terhadap perumbuhan laba. 
Employment Termination Dispute Between Airline and Flight Attendant: A Legal Analysis of Industrial Relations in The Aviation Sector Kintan R. Virdauzy; Indra L. Nainggolan; Sugeng
KRTHA BHAYANGKARA Vol. 19 No. 1 (2025): KRTHA BHAYANGKARA: APRIL 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i1.3654

Abstract

Termination of employment (PHK) represents one of the most complex and frequent forms of industrial disputes, particularly in the aviation industry, a sector that demands strict adherence to professionalism standards, including physical appearance and presentation. This study aims to analyze the employment termination dispute between PT Garuda Indonesia and Bhonita Sary (former flight attendant) based on Decision Number 134/Pdt.Sus-PHI/2018/PN Srg. This research employs a normative juridical method with a statutory approach and court decision analysis, focusing on the interpretation of employment contracts and the application of labor regulations.  The findings reveal that the basis for the termination was the flight attendant's non-compliance with weight requirements, which was considered a breach of the employment agreement, particularly concerning service standards and corporate image. Although the company had provided the employee with an opportunity to adjust her weight according to the stipulated standards, differing interpretations of the contract clauses became the primary factor leading to the dispute.  In its considerations, the panel of judges declared the termination legally valid, referring to the dispute resolution procedures that had been conducted in accordance with Law Number 2 of 2004 on the Settlement of Industrial Relations Disputes. This decision underscores the importance of legal certainty and compliance with employment contracts but also opens a critical discourse on balancing the company's right to regulate work standards with the worker’s right to fair labor protection.
PENGARUH TINGKAT SUKU BUNGA, NILAI TUKAR, PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Kharisma Sakin; Diah Nurdiawaty; Sugeng
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12573

Abstract

This study is based on theoretical problems and aims to determine and understand the inconsistencies regarding the dynamics of the relationship between interest rates, exchange rates, and Price Earning Ratio (PER) and stock prices in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period, both simultaneously and partially. This study uses a quantitative method using data on independent variables of interest rates, exchange rates, and Price Earning Ratio (PER), while the dependent variable in this study is stock prices. Sample determination uses a purposive sampling technique. The data analysis techniques used are classical assumption tests, multiple linear regressions, and hypothesis tests using SPSS 23.00. The results of this study indicate that partially interest rates and exchange rates have a significant effect on stock prices. While the Price Earning Ratio partially has no significant effect on stock prices. And simultaneously interest rates, exchange rates, and price earning ratios have a significant effect on stock prices. For further researchers who will conduct research on the same topic as this study, it is better to add other factors that can also affect stock prices, such as inflation, PBV so that they can develop this study. The number of samples should also be increased in further research so that the sample can better represent the population studied. This study is expected to be a reference for further researchers.
Digital Taxation on Over-The-Top Services: A Comparative Study of Regulations in Indonesia and the ASEAN Region Sugeng; Aidy, Widya Romsindah; Jr., Andre Cardenas
Media Iuris Vol. 8 No. 2 (2025): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v8i2.71267

Abstract

Digital transformation has driven the rapid growth of Over-the-Top (OTT) services in the ASEAN region, including Indonesia, presenting new challenges for national tax systems. The digital and cross-border nature of the OTT business model, operating without the need for a physical presence (permanent establishment), has led to regulatory gaps in taxation, particularly in the collection of Value Added Tax (VAT) and Corporate Income Tax (CIT) for foreign OTT companies. This study aims to analyze digital tax policies for OTT services in Indonesia and compare them with those of ASEAN countries, including Singapore, Malaysia, Thailand, and Vietnam. The research uses a normative juridical method, employing both a statutory approach and a comparative approach. The data are sourced from national and international regulations related to digital taxation, academic journals, and policy studies from global organizations such as the Organisation for Economic Co-operation and Development (OECD) and G-20. The analysis compares OTT tax regulations across Indonesia and selected ASEAN countries to identify similarities, differences, and implementation challenges in digital tax policy. The findings indicate that The Association of Southeast Asian Nations (ASEAN) countries adopt diverse approaches to taxing OTT services, such as the Goods and Services Tax (GST) in Singapore, the Digital Servicce Tax (DST) in Malaysia, and Digital Income Tax Regimes (DITR) in Vietnam and Thailand. These measures reflect concerted efforts to enhance fiscal fairness, increase state revenue, and foster the sustainable growth of the digital economy. For Indonesia, it is recommended to strengthen its DST framework, implement technology-driven monitoring systems utilizing big data and Artificial Intelligence (AI), and align its digital taxation policies with international standards.
Perlindungan Hak Privasi Korban Tindak Pidana Kesusilaan Dalam Publikasi Putusan Mahkamah Agung Insani, Salsabila Robbani; Sugeng; Fitriana, Diana
Bhara Justisia Vol 1 No 2 (2024): December 2024
Publisher : Faculty of Law Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/zwxzs714

Abstract

Indonesia sebagai negara hukum menjamin perlindungan hak privasi bagi korban tindak pidana kesusilaan. Hak privasi korban juga berlaku dalam publikasi putusan pengadilan yang diunggah ke dalam Direktori Putusan Mahkamah Agung. Oleh karena itu, dalam melakukan publikasi putusan wajib mengaburkan identitas korbannya. Putusan yang tidak mengaburkan identitas korban dalam publikasi putusan perkara tindak pidana kesusilaan dapat dikatakan telah melanggar hak privasi korban dan berpotensi menimbulkan kerugian lain yang berdampak pada psikologis korban. Penelitian ini bertujuan untuk mengetahui pertanggungjawaban Mahkamah Agung terhadap korban tindak pidana kesusilaan yang tidak dirahasiakan identitasnya serta bentuk perlindungan hukum terhadap hak privasi korban dalam publikasi putusan pengadilan. Metode penelitian yang digunakan yaitu yuridis normatif dengan pendekatan perundang-undangan dan pendekatan kasus, serta teknik pengumpulan bahan hukum yaitu teknik kajian pustaka. Masih ditemukannya putusan-putusan yang tidak mengaburkan identitas korban menunjukkan bahwa perlindungan hukum terhadap hak privasi korban tindak pidana kesusilaan masih belum diterapkan secara optimal, sehingga diperlukan evaluasi terhadap ketentuan yang berlaku terkait tata cara pengaburan identitas korban. Adapun pertanggungjawaban terhadap korban tindak pidana kesusilaan juga terbatas pada penarikan kembali dan penghapusan atas informasi yang memuat identitas korbannya.
Pengaruh Kemandirian Belajar Siswa Terhadap Kemampuan Menyelesaikan Soal Cerita Matriks Di Kelas XI IPA Dafosta, Maria Theresiana; Sugeng; Muhtadin, Achmad
Jurnal Riset Pecinta Matematika Vol. 1 No. 1 (2024)
Publisher : Yayasan Cinta Matematika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ex post facto ini bertujuan untuk mengetahui pengaruh kemandirian belajar siswa terhadap kemampuan menyelesaikan soal cerita pada materi pokok matriks di kelas XI IPA SMA Negeri 1 Sangatta Utara tahun ajaran 2021/2022. Populasi dalam penelitian ini adalah seluruh siswa kelas XI IPA SMA Negeri 1 Sangatta Utara. Sampel ditentukan dengan menggunakan teknik Slovin. Instrumen penelitian ini berupa angket dan lembar observasi untuk memperoleh data tentang kemandirian belajar siswa dan tes yang terdiri dari 4 butir soal cerita untuk memperoleh data kemampuan siswa. Analisis data menggunakan statistik deskriptif dan statistik inferensial berupa analisis regresi linier sederhana dengan taraf signifikansi α=0,05. Hasil analisis deskripif menunjukan rata-rata kemandirian belajar siswa berkategori sedang dan rata-rata kemampuan siswa menyelesaikan soal cerita berkategori sedang. Hasil analisis inferensial untuk uji t menunjukan variabel kemandirian belajar siswa berpengaruh terhadap kemampuan menyelesaikan soal cerita. Dengan demikian dapat disimpulkan bahwa terdapat pengaruh kemandirian belajar siswa terhadap kemampuan menyelesaikan soal cerita matematika pada materi pokok matriks di kelas XI IPA SMA Negeri 1 Sangatta Utara tahun ajaran 2021/2022.
Penyuluhan Hukum tentang Kreatifitas Siswa Sekolah Sebagai Content Creator pada Media Sosial Ditinjau dari Hukum Bisnis di Madrasah Aliyah Negeri (MAN ) 13 Jakarta Selatan Atmoko, Dwi; Noviriska; Baihaki, Ahmad; M. Hutagalung, Jantarda; Nainggolan, Indra Lorenly; Siswanto, Heru; Sugeng
Abdi Bhara Vol. 4 No. 1 (2025): Abdi Bhara : Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/htw8rc33

Abstract

The development of digitalization is something that has become a necessity in all levels of society and all fields of activity, including education. The use of technology for society is used to support activities. The dependence of society on the use of social media, through various social media tools such as Facebook, Instagram, Twitter, Tik Tok and others, opens up new job opportunities related to technology and digitalization. Digitalization allows for wider relationships, so it is often used in the fields of marketing and production. Social media is a platform that allows its users to create, share, and participate in content. In this case, there is a need for legal recognition through counseling related to protection for content creator business actors. The increase in the use of social media by students then opens up new opportunities in pursuing a profession in the digital era, one of which is becoming a Content Creator. The content created is not only useful for the fields of production and marketing, but can also be useful for Education, where students can use it in relation to learning and Education. Content creation in the layman's view is considered easy, but in fact it is not, because a content creator needs to think about engagement, awareness, personal branding. With this understanding, it is necessary for students of MAN 13 South Jakarta to get an introduction to becoming a content creator and how to get legal protection in running the business, so that they do not experience obstacles in starting to create content.
Co-Authors Abby Gina Boangmanalu, Abby Gina Adhalia Septia Saputri Adi Nur Rohman Aidy, Widya Romasindah Aidy, Widya Romsindah Aldini, Vega Alexia Xandra Amin Tohari Anas Rahmad Hidayat Andi Akram Nur Risal Andi Nurwahida Andini Safitri Anggraini, Dian Ayu Tria Anis Malik Toha Atmoko, Dwi Aura Azzara Ram Ardyanti Avini, Tertia Azainil Azainil Azzara Ram Ardyanti, Aura Badrus Zaman Baihaki, Ahmad Basuki Rahmad Bima Sumbika Karwita Rahmana Budi Prayitno Bunga Berlian Noerma Putri Bupu, Maria Goreti Dafosta, Maria Theresiana Dewi, Citra Cerya Mulya Diah Nurdiawaty Diah Nurdiwaty Dian Herawati Dwi Atmoko Dzulkarnain, Ariefin Ediyanto Eko Prasetyo Erwin Owan Hermansyah Essha Kakesha Rajabiah Esther Masri Fachry Abda El Rahman Faisol Fitri Hidayati Fitriana, Diana Fitriani Hanif Maulaniam Sholah Harinto Nur Seha Hasibuan, Mhd Amin HERU SISWANTO Hukmiyah, Mas'adatul Hunny, Aura Tria Indah Kurnia Indra L. Nainggolan Indra Lorenly Nainggolan Insani, Salsabila Robbani Jantarda Mauli Hutagalung Jati Imantoro Jr., Andre Cardenas Juniati, Puput Aulia KATNI KATNI Khaerani, Fatih Khafabi, Ian Rafi Kharisma Sakin Kintan R. Virdauzy Laksana, Prangga Budi Lindri Purbowati M. Isro' Zainuddin Mahendra, Figo Ryan Marissa Kemala Dirgantini Marko Ferdian Salim, Marko Ferdian Meilya Nur Prianjani Mevi Auriel Sefianing Putri Mila Wijayanti Moh. Anas Muh. Ihsan Muhammad Yamin Muhtadin, Achmad Nainggolan, Indra L Nani Septiana Naupal Ni Putu Indah Permata Sari Nova Aulia Rahma Nasution Noviriska Nuri, Ahmad Nuriyah, Sitta Nurul Iman Nuryanto Praminiarto, Hendri Pramudita, Tito Puji Astuti Puput Rustianne Febri Hadi Puspita, Erna Putra, Wahyu Ananda Putri, LG. Saraswati Rahma, Zulfiana Ayu Rara Amalia Cendhayanie Ratni Sirait Rio Septian Riswandhita, Yanuar Riyanto Rohman, Adi Nur Romasindah Aidy, Widya Rosadi, Khumaini Rosita Ruslan Abdul Gani Russell Ong Sanubari, Febrian Septian Dwi Arinda Shagti, Ruhita SIGIT PUJI WINARKO Silalahi, Ronaldo Saputra Sjamsir, Hasbi Solikah, Mar’atus Sri Retnaning Rahayu Sri Wahyuni Sukeriyadi, Mutmainnah Susilawati S.S.R Syahrani, Abd. Wahab Syahruddin, Erwin Tyas Ayuningrum ur Seha, Harinto N Vianda, Tisa Reta Widiawati, Hestin Sri Windi Ikhsa Velani Yohana Ika Daniati Yuliana, Chelda Yulida, Rina Zainab, Nina Zaman , Badrus Zurqoni