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All Journal JEA17: Jurnal Ekonomi Akuntansi

Hardi, Meiril

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Author-ID : 1375151

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS LAPORAN KEUANGAN GUNA MEMPREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ( PT XL Axiata Tbk dan PT Indosat Tbk ) Ridwan, Putri Fitria; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to determine the potential bankruptcy using the Altman Z-Score in the telecommunications company listed on the Indonesia Stock Exchange (BEI). Because telecommunications taking an important role in everyday life, both in terms of day-to-day telecommunications as well as in terms of business. Selected objects to do this research is PT XL Axiata Tbk and PT Indosat Tbk, which is two telecommunications company that is developing and steal the attention of consumers at the moment. The method of the research is to analyze the company's financial statements using analysis tools Altman Z-Score. Use of Altman Z-Score aims to be able to know or predict the financial condition perusahaa, because of the financial statements and the calculation of Altman Z-Score can be known, whether the company experienced financial difficulties in the future or not. Z-Score analysis model using five variables that represent liquidity ratio (X1), profitability (X2 and X3), activity (X4 and X5) and the data used are the financial statements for 2011-2013 were obtained through the site Indonesian Stock Exchange (BEI ) is www.idx.co.id. With the formulation of the Z-Score = 1.2 1.4 X1 + X2 + X3 3.3 +0.6 + 1.0 X4 X5 with the assessment criteria Z-Score> 2.99 categorized as a very healthy company, 1.81 <Z-Score <2.99 were in gray area so the chances saved and the possibility of bankruptcy. From the analysis, based on calculations that have been made to the financial statements that PT XL Axiata Tbk and PT Indosat Tbk during the period 2011-2013 experienced financial condition is said to be bankrupt due to the calculation results Z-Score PT XL Axiata Tbk in 2011 1.23, year in 2012 and 1.29 in 2013 to 0.87 while for PT Indosat Tbk in 2011 was 0.46, in 2012 and 0.47 in 2013 to 0.25. With the results of the Z-Score <1.81, which indicates that the company entered into the category bangkut or companies experiencing very serious financial difficulties. Then the company should improve financial performance by reducing the debt and increase equity by utilizing available assets. Keywords: Financial Statements, Bankruptcy and Z-score

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH KOTA/KABUPATEN SE-JAWA BARAT TAHUN 2014 Nugroho, Andreas Ell; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe purpose of this study is to provide empirical evidence by using secondary data, regarding the effect of regional income, the general allocation fund and special allocation funds, revenue-sharing to the allocation of capital expenditures in municipalities/regencies in West Java in 2014. Samples used is a local government districts and cities in West Java as many as 26. The sampling technique is by engineering documentation. The method used in this research is descriptive analylis method. The data analysis technique used to test hypotheses include multiple linear regression, t test, F test, and R2 test. All the data acquired, processed using the test classical assumption of normality test, autocorrelation, multicollinearity test. In the classical assumption of normality test showed that the normal distribution of data, it is not free from the autocorrelation and multicollinearity. So that the data did not deviate. Based on the results of statistical test tcalculate probability of PAD as big as 0,000 (p < 0,05), tcalculate probability of DBH as big as 0,844 (p > 0,05), tcalculate probability of DAU as big as 0,524 (p < 0,05), and tcalculate probability of DAK as big as 0,773 (p > 0,05). This suggests that the PAD significant effect on the allocation of capital expenditures. Whereas for the variable DBH, DAU and DAK no significant effect on the allocation of capital expenditure because it has significant value t > 0,05. Keywords: Regional income, revenue-sharing, the general allocation fund, a special allocation of funds and capital expenditure.

ANALISIS KONTRIBUSI PAJAK MOBIL TIPE LOW COST GREEN CAR (LCGC) TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI JAWA TIMUR TAHUN 2010-2014 Sari, Nurul Kurnia; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to determine the magnitude of the contribution of the Low Cost Green Car type car tax to the tax revenue of Motorized Vehicles. Data Sources This study was obtained from interview and observation data (primary) and the target data and the realization of the East Java (Secondary) motorized vehicle tax. quantitative approach and descriptive data analysis method. The results of the analysis show that the contribution of the Low Cost Green Car car tax to the motor vehicle tax is still relatively small. In the second year its production increased by 200%. wagon jeep. Percentage of the level of effectiveness of motor vehicle tax from year to year has increased but has decreased in 2014. Keywords: Effectiveness, Contribution, Low cost green car, Motor vehicle tax, Local original income

ANALISIS RASIO KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI PENILAI KINERJA KEUANGAN PADA PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Sugiharto Putri, Maria Qibtiyah; Hardi, Meiril
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRAKPenelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan dan Economic Value Added (EVA). Obyek dalam penelitian ini adalah PT Primarindo Asia Infrastructure Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Teknik analisis data menggunakan metode analisis rasio keuangan dan Economic Value Added (EVA). Analisis rasio keuangan adalah kegiatan membandingkan angka-angka yang ada dalam satu laporan keuangan atau antar laporan keuangan dalam satu periode ataupun beberapa periode tertentu. Rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar dan rasio cepat, rasio solvabilitas yaitu debt ratio dan debt to equity ratio, rasio aktivitas yaitu inventory turn over, fixed assets turn over dan total assets turn over, seta rasio profitabilitas yaitu gross profit margin, nett profit margin, return on investment dan return on equity. Sedangkan Economic Value Added (EVA) adalah pengukuran kinerja keuangan perusahaan yang didasrkan atas pengurangan laba operasional bersih setelah pajak (NOPAT) dengan nilai biaya modal yang digunakan oleh perusahaan. Standar penilaian kinerja dengan menggunakan Economic Value Added (EVA) adalah jika EVA > 0 maka telah terjadi proses nilai tambah ekonomis pada perusahaan, jika EVA = 0 maka menunjukkan posisi impas, dan jika EVA < 0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis bagi perusahaan. Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan diukur menggunakan analisis rasio keuangan dikatakan kurang efektif, karena ekuitas yang bernilai negatif dan persentase masih banyak yang mengalami fluktuatif. Sedangkan hasil dari metode Economic Value Added (EVA) dalam periode 2010-2014 memiliki nilai yang positif (EVA > 0), yang artinya perusahaan berhasil menciptakan nilai tambah ekonomis bagi perusahaan dan pemilik modal. Kata Kunci : Analisis Rasio Keuangan, Economic Value Added (EVA), dan Kinerja Keuangan

Co-Authors Nugroho, Andreas Ell Ridwan, Putri Fitria Sari, Nurul Kurnia Sugiharto Putri, Maria Qibtiyah

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