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Evaluation of Financial Distress Prediction in the Telecommunications Industry Using the Ohlson and Taffler Model Septiani, Novia Dwi; Iskandar, Rusdiah; Dewi, Catur Kumala
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2944

Abstract

The company's large debt caused the company's operating income at PT Bakrie Telecom Tbk in 2020 - 2022 to decline because the company was unable to pay off its obligations and always had a negative net profit over several years, so the company had the potential to experience financial distress. The aim of this research is to determine and analyze the potential for financial distress at the company PT Bakrie Telecom Tbk using the Ohlson and Taffler model. This research uses quantitative methods with library research techniques, namely collecting data related to the problem to be researched to obtain secondary data. The analysis tool uses the Ohlson and Taffler model. The research results show that the Ohlson model predicts that PT Bakrie Telecom Tbk will experience bankruptcy with an O-Score value > 0.38 for the period 2020 to 2022. The Taffler model predicts PT Bakrie Telecom Tbk will be unhealthy with a T-Score value < 0.2 for the period 2020 to 2022 Based on the research results, it can be concluded that the Ohlson and Taffler model predicts that the company PT Bakrie Telecom will experience financial distress for the period 2020 - 2022.
Cooperative Financial Performance Analysis of Liquidity, Solvency, Profitability, and Activity Ratios: (A Case Study of the Tirta Dharma PDAM Cooperative in Samarinda City based on Ministerial Regulation Number 06/Per/M.KUKM/V/2006) Hamsyah, Hamsyah; Latif, Imam Nazarudin; Dewi, Catur Kumala
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.119

Abstract

Cooperatives have an essential role in constructing national economic development, and their financial analysis is needed to evaluate the efficiency of their financial performance. This study aims to evaluate cooperatives' profitability, solvency, liquidity, and activity ratios in the years 2016–2018. The results will be analyzed using trend lines to determine if cooperative financial performance increased or decreased during that time. In this study, researchers employ liquidity ratios, specifically current ratios, as analytical tools. Solvency Ratios consist of Total Debt to Equity Ratio and Total Debt to Assets Ratio. Activity Ratios using ratios—accounts receivable turnover—and Profitability Ratios comprising Economic Profitability, Return on Assets, and Net Profit Margin. The study's findings and the subsequent discussion demonstrate that the results were excellent when the liquidity ratio was calculated using the current ratio from 2016 to 2018. The solvency ratio is excellent based on the Total Debt to Equity Ratio and Total Debt to Assets Ratio. Both the total debt-to-equity ratio and the total debt-to-total assets ratio show annual rises in their trend graphs. Economic profitability, return on assets, and net profit margin are used to calculate the profitability ratio, which yields excellent results. The Receivables Turnover ratio calculates the Activity Ratio, which yields subpar results. This analysis suggests that to raise activity ratios, attention should be paid to asset and operational management solutions that are more effective.
JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK Dewi, Catur Kumala
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4671

Abstract

The Covid-19 outbreak gave a negative implication not only on the Indonesian stock exchange but throughout the world until WHO declared Covid-19 a pandemic. Stock market movements are formed by stock market participants, including issuers, brokers and investors. IHSG continues to fluctuate sharply and tends to decrease in the beginning of January 2020 to April 2020. Different things happen for trading volumes that have increased.  Trading volume is a combination of sell and buy during the trading session. Before and after Covid-19, IHSG gives an illustration that trading volume is increasingly fluctuating sharply with an upward trend above trading volume before Covid-19. Pandemic provides an overview of IHSG volatility and trading volumes that experience sharp fluctuations with a downward trend. Therefore, reserves are better if diversification is carried out in real assets other than financial assets.
Strategi Promosi Melalui Media Sosial Pada Myrubylicious Fashion Store Widuri, Andi Fika; Dewi, Catur Kumala
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.2178

Abstract

This study aims to describe the promotion strategy through social media used by one of the local fashion companies in the city of Bandung, namely the myrubylicious fashion store. The research method used is descriptive qualitative with data collection techniques through open interviews and documentation. The results of data collection are then analyzed using three stages, namely reduced data, data presented, then concluded. The results showed that myrubylicious uses a promotional mix technique consisting of 5 aspects, namely advertising, personal selling, direct marketing, public relations, and sales promotion. These five aspects are used by myrubylicious as a tool to maximize the company's promotion strategy with the goal of increasing the company's profit. This form of promotional strategy can make myrubylicious continue to survive during the onslaught of the fashion business is increasingly rampant.
The Effect of Fixed Income And Variable Income on Employee Job Satisfaction Study: PT Barokah Mandiri Jaya Fauzi, Muhammad Farras; Dewi, Catur Kumala; Andi Indrawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8486

Abstract

This study aims to analyze and empirically test the effect of Fixed Income and Variable Income on Job Satisfaction of PT Barokah Mandiri Jaya employees. This study is very important to understand the contribution of various forms of financial compensation in retention strategies and human resource management. This study uses a quantitative approach with a causal design. Primary data were collected through questionnaires distributed to 33 employee respondents. Data analysis was carried out using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method with the help of WarpPLS 8.0 software. The results of the SEM-PLS analysis indicate that Fixed Income and Variable Income have a positive and significant effect on Job Satisfaction, both partially and simultaneously. This finding confirms that the combination of compensation is an effective strategy, where fixed income provides a guarantee of financial stability and security, while variable income (such as incentives and bonuses) serves as a driving factor for motivation and rewards for performance.
Revitalisasi Infrastruktur dan Digitalisasi UMKM Kerajinan Dayak di Desa Budaya Pampang Samarinda Dewi, Catur Kumala; Bahrudin, Faizal; Haryadi, Rina Masithoh; Siswa, Taghfirul Azima Yoga; Ekawati, Ekawati
Jurnal Pengabdian Masyarakat Lamin Vol 5, No 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/jpml.v5i1.9299

Abstract

Program pengabdian masyarakat ini bertujuan untuk mentransformasi kapasitas operasional dan jangkauan pasar pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) Lamin Pamung Tawai di Desa Budaya Pampang, Samarinda. Permasalahan utama yang diidentifikasi meliputi keterbatasan infrastruktur fisik tempat berjualan yang rentan terhadap faktor cuaca dan risiko keamanan, serta stagnasi strategi pemasaran yang masih bersifat konvensional. Melalui pendekatan Participatory Action Research (PAR), intervensi dilakukan dalam dua dimensi utama: revitalisasi fasilitas fisik melalui pemasangan folding gate dan partisi modular, serta akselerasi digital melalui pengembangan portal e-commerce pada domain budayapampang.web.id. Hasil implementasi menunjukkan peningkatan signifikan dalam kenyamanan kerja dan efisiensi manajemen inventaris. Selain itu, integrasi teknologi digital telah memperluas visibilitas produk kerajinan Dayak ke pasar nasional dan internasional. Keberlanjutan program dijamin melalui pembentukan tim pengelola fasilitas dan peningkatan literasi digital pemuda desa sebagai admin pemasaran. Sinergi antara penguatan fisik dan digital ini tidak hanya meningkatkan kesejahteraan ekonomi lokal, tetapi juga berfungsi sebagai mekanisme pelestarian warisan budaya Dayak Kenyah di era industri 4.0.
GREEN SUPPLY CHAIN MANAGEMENT STRATEGY FOR ECONOMIC SUSTAINABILITY OF MINING SECTORS IN EAST KALIMANTAN Masithoh Haryadi, Rina; Dewi, Catur Kumala
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 9 No. 2 (2025): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v9i2.35233

Abstract

Studi ini menggunakan Manajemen Rantai Pasok Hijau, atau disingkat GSCM, sebagai variabel moderasi untuk menguji bagaimana investasi hijau memengaruhi kinerja bisnis pertambangan di Kalimantan Timur. Sektor pertambangan di Kalimantan Timur mendukung perekonomian daerah dengan berkontribusi pada Produk Domestik Regional Bruto (PDRB). Namun, sektor ini menghadapi tantangan besar dalam menjaga keseimbangan antara pertumbuhan ekonomi dan keberlanjutan lingkungan. Investasi hijau, yang mencakup pengeluaran untuk teknologi ramah lingkungan, adopsi energi bersih, dan pengelolaan limbah yang efisien, diharapkan dapat mendorong peningkatan kinerja perusahaan. Sementara itu, penerapan Green Supply Chain Management (GSCM), yang mengintegrasikan prinsip-prinsip ramah lingkungan ke dalam berbagai aspek rantai pasok, diyakini dapat memperkuat kinerja perusahaan secara lebih efektif. Penelitian ini menggunakan pendekatan metode campuran dengan orientasi kuantitatif, melibatkan perusahaan pertambangan skala besar yang beroperasi di wilayah Kalimantan Timur. Temuan menunjukkan bahwa implementasi GSCM memiliki dampak positif dan signifikan terhadap kinerja perusahaan, sedangkan investasi hijau tidak menunjukkan dampak signifikan dalam jangka pendek. GSCM juga tidak berperan sebagai variabel moderasi dalam hubungan antara investasi hijau dan kinerja perusahaan, karena keduanya memiliki fokus yang berbeda—investasi hijau lebih bersifat jangka panjang, sementara GSCM menekankan penerapan praktik ramah lingkungan dalam operasi perusahaan sehari-hari. Berdasarkan hasil penelitian ini, disarankan agar pemerintah meningkatkan kebijakan yang mendukung implementasi GSCM dan memberikan dukungan yang lebih besar untuk investasi hijau di sektor pertambangan.   This study employs Green Supply Chain Management (GSCM) as a moderating variable to investigate how green investment impacts the performance of mining businesses in East Kalimantan. The mining sector in East Kalimantan supports the regional economy by contributing to the Gross Regional Domestic Product (GRDP). However, this sector faces significant challenges in maintaining a balance between economic growth and environmental sustainability. Green investment, which includes expenditures on environmentally friendly technology, the adoption of clean energy, and efficient waste management, is expected to drive improvements in company performance. Meanwhile, the implementation of Green Supply Chain Management (GSCM), which integrates environmentally friendly principles into various aspects of the supply chain, is believed to strengthen company performance more effectively. This research employs a mixed-method approach with a quantitative orientation, involving large-scale mining companies operating in the East Kalimantan region. The findings indicate that the implementation of GSCM has a positive and significant effect on company performance, whereas green investment does not show a substantial impact in the short term. GSCM also does not act as a moderating variable in the relationship between green investment and company performance, as both have different focuses—green investment is more long-term in nature. At the same time, GSCM emphasizes the application of environmentally friendly practices in daily company operations. Based on the results of this study, it is recommended that the government enhance policies supporting the implementation of GSCM and provide greater support for green investment in the mining sector.