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ANALYSIS FINANCIAL DISTRESS USING ALTMAN Z-SCORE MODEL (GARMENT AND TEXTILE INDUSTRIAL SUBS SECTOR IN BEI 2018-2021) Anugraheni, Vika Dahlia; Mardinawati, Mardinawati; Sadida, Afiat
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5182

Abstract

Garments and textiles are sub-sectors that contribute to high GDP growth but, in 2020 and 2021 there has been a decline caused by a decrease in export demand. This will have an impact on the production process and profit that the industry is worried about will experience financial distress. The purpose of this study is to find out and analyze whether the Altman Z-Score model is influential and able to predict financial distribution in the garment and textile sub-sector industries registered with the BEI. The sampling techniques used in this study are purposive sampling and sampling techniques of 16 industries. This study used a quantitative approach with data collection techniques through documentation techniques sourced from secondary data in the form of industrial financial statements. The analysis method used is discriminant analysis using SPSS. The outcomes of this study show that working capital on total assets, retained earnings on total assets, pre-interest income and taxes on total assets, market value of equity on total liabilities, and sales on total assets are influential and able to predict financial distress in the garment and textile industries, with accuracy This model is 81.3%.  Keywords: Financial distress, bankruptcy predictions, Altman Z-Score..
Optimalisasi Pemasaran Produk Limbah Elektronik melalui Digital Marketing di Karang Taruna Sadida, Afiat; Raharjanti, Rani; Mansur, Ahmad Wafa; Ayundyayasti, Prima
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 9 (2024): November
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i9.1583

Abstract

Pengabdian ini bertujuan untuk membantu Kelompok Pemuda Karang Taruna Bhakti Utomo di Kelurahan Lamperkidul, Semarang, dalam mengatasi masalah pemasaran produk olahan limbah elektronik. Saat ini, produk yang dihasilkan, seperti mebel dari limbah elektronik yang diproses dengan resin, belum optimal dipasarkan. Solusi yang ditawarkan adalah penerapan strategi digital marketing untuk meningkatkan jangkauan pasar dan penjualan produk kreatif tersebut. Program pengabdian ini melibatkan pelatihan digital marketing yang mencakup pembuatan konten pemasaran dan penggunaan platform media sosial. Hasil pengabdian ini diharapkan dapat meningkatkan penjualan produk kreatif, memperluas pasar, dan mendukung pengembangan ekonomi masyarakat setempat.
Pendampingan Teknologi Akuntansi dan Digital Marketing bagi UMKM Rajut Nasha Craft Temanggung Mardinawati, Mardinawati; Rosyadi, Humam; Mansur , Ahmad Wafa; Sadida, Afiat; Supaya, Sandi
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 5 (2025): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i5.2739

Abstract

Usaha Mikro, Kecil, Menengah (UMKM) memiliki kontribusi terhadap perekonomian di Indonesia sehingga perlukan upaya peningkatan keterampilan kewirausahaan dan penguasaan teknologi pada individu atau kelompok usaha. Program Pengabdian Masyarakat oleh Politeknik Negeri Semarang ini bertujuan meningkatkan kapasitas kelompok pengrajin rajutan dan macrame Nasha Craft di Desa Tlogorejo Temanggung kabupaten melalui pendampingan teknologi. Mitra menghasilkan berbagai produk rajutan dan makrame yang dibuat dari benang dan tali berupa tas, dompet, baju, boneka, hiasan dinding dan buket. Namun, mitra menghadapi beberapa kendala, antara lain: produksi masih manual tanpa menggunakan alat untuk menggulung benang, belum adanya perhitungan harga pokok produksi (HPP) sesuai standar dan pemasaran online yang terbatas pada media sosial. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas hasil kerajinan, meningkatkan omset penjualan melalui penambahan media pemasaran online, serta menambah kompetensi dalam menghitung HPP. Metode yang dilakukan adalah pendekatan pelatihan dan praktik pada bidang produksi dan manajemen berupa praktik membuat media pemasaran online, praktik menggunakan alat penggulung benang, menyusun HPP, serta pendampingan dan monitoring.  Target luaran dalam program ini adalah meningkatkan kualitas hasil kerajinan rajutan dan macrame,  jumlah produksi kerajinan dan omset  naik sebesar 10%, menambah media pemasaran online, dan tersusunnya dokumen perhitungan HPP.
Penerapan Digital Printing dan Pemasaran Online pada Karangtaruna Bhakti Utama Lamperkidul Raharjanti, Rani; Sadida, Afiat; Murtini, Sri; Christina, Budhi Adhiani; Mardinawati, Mardinawati; Sarana, Sarana; Murtiasri, Eka; Ardiansah, Muhammad Noor; Hidayati, Ulfah; Suwondo, Agus; Mansur, Ahmad Wafa; Ayundyayasti, Prima; Permana, Rangga; Rosyadi, Humam
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i1.1034

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk membantu mitra untuk memecahkan kendala dan permasalahan dalam proses produksi dan pemasaran. Karang Taruna "Bhakti Utomo" Desa LAMPERKIDUL merupakan salah satu Karangtaruna di daerah Lamper Kidul dengan 30 anggota dan bergerak di bidang Kerajinan Tangan, Sablon Kaos, Oleh-oleh Semarang. Sablon kaos belum memenuhi pangsa pasar karena masih banyak kekurangan, dan hasilnya kurang menarik. Masalah lainnya adalah kurangnya pengalaman dan pengetahuan tentang teknologi digital printing untuk sablon T-shirt yang semakin maju dan tidak lagi manual. Masih menggunakan alat sablon manual, dan belum memiliki media sosial sebagai pemasaran produk anak muda sebagai media untuk meningkatkan pendapatan anak muda Hasil pengabdian masyarakat ini adalah desain sablon kaos yang telah dirancang oleh tim pengabdian masyarakat dan media sosial untuk pemasaran online   The purpose of this community service is to help partners to solve obstacles and problems in the production and marketing process. Karang Taruna “Bhakti Utomo” LAMPERKIDUL Village is one of the Karangtaruna in the Lamper Kidul area with 30 members and is engaged in Handicraft, T-shirt Screen Printing, Semarang souvenirs. T-shirt screen printing has not met the market share because there are still many shortcomings, and the results are less attractive. Another problem is the lack of experience and knowledge about digital printing technology for T-shirt screen printing which is increasingly advanced and no longer manual. Still using manual screen printing tools, and do not yet have social media as marketing for youth products as a medium to increase youth income The results of this community service are t-shirt screen printing designs that have been designed by the community service team and social media for online marketing  
Optimalisasi Pembuatan Brownies Untuk Penguatan Ekonomi Dan Media Sosial Pemasaran Pokdawis Kelurahan Lamperkidul Semarang Sadida, Afiat; Sarana, Sarana; Suwondo, Agus; Sartono, Sartono; Fatati, Manarul; Widjayanto, Edi; Listyani, Th. Tyas; Windawati, Atif; Ayundyayasti, Prima
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i1.1045

Abstract

Tujuan dari pengabdian masyarakat ini adalah membantu mitra untuk meningkatkan ketrampilan dalam membuat brownies guna meningkatkan penguatan ekonomi pokdawis Kelurahan Lamperkidul serta membuat media sosoal online sebagai sarana pemasarana. Pokdawis Kelurahan Lamperkidul mempunyai kegiatan pengolahan bank sampah, pengolahan limbah minyak goreng serta pengolahan pakaian pantas pakai. Dari pengolahan makanan, pokdawis Lamperkidul masih mengandalkan menu-menu makan tradisional sehingga kalah bersaing dengan makakan yang ada di pasar tradisional. Permasahalan yang dihadapi adalah kurangnya pengetahuan aneka olahan brownies beserta bahan-bahan pendukungnya. Selama ini hanya membuat olahan pangan tradisional serta masalah yang kedua adalah serta belum memiliki media sosial sebagai pemasaran produk sebagai media untuk meingkatkan pendapatan pokdawis. Hasil dari pengabdian masyarakat ini adalah alat memaska kue serta resep masakan kue dan media social Instagram sebagai media pemasaran secara online   The purpose of this community service is to help partners to improve skills in making brownies to increase the economic strengthening of the Lamperkidul Village pokdawis and create online social media as a means of marketing. Pokdawis of Lamperkidul Village has activities of processing waste banks, processing cooking oil waste and processing appropriate clothing. From food processing, Lamperkidul pokdawis still rely on traditional food menus so that they lose competition with food in traditional markets. The problem faced is the lack of knowledge of various processed brownies and their supporting ingredients. So far, it has only made traditional food preparations and the second problem is that it does not have social media as product marketing as a medium to increase pokdawis income. The result of this community service is a cake making tool as well as cake cooking recipes and Instagram social media as an online marketing medium  
Evaluation of E-Learning Implementation During The Covid-19 Pandemic: A Case Study At Politeknik Negeri Semarang (POLINES) Indonesia Hasanudin, Mohamad; Sadida, Afiat; Widyarti, Maria Th Heni; Budiyono, Iwan; Pinandhito, Kenneth; Pradana, Bagas Putra
Data : Journal of Information Systems and Management Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v2i4.358

Abstract

In early 2020, Indonesia, including the world, faces the massive spread of the Covid-19 virus. The spread of COVID-19 has prompted the President of the Republic of Indonesia through the minister of education to issue Circular Number 4 of 2020 concerning the Implementation of Education Policies in Emergency Times Spread of COVID-19 in a Circular It is explained that the learning process is carried out at home through online learning. This policy means changing the learning method from the majority of face-to-face to online learning. Online learning methods are new to all interested parties: teachers, students, and education management. This phenomenon encourages a study to be carried out that aims to determine the effectiveness of online learning at the Semarang State Polytechnic in achieving curriculum targets. This quantitative research begins with a review of policies and literature related to COVID-19 and online learning, which is continued by using an online questionnaire to collect data obtained from 643 student respondents and 76 lecturers in 5 departments and 18 study programs from 25 study programs in POLINES This study wanted to determine the effectiveness of online using El Nino from 1) Content, 2) Interface, 3) Feedback and assessment, 4) Convenience, 5) Interaction, and 6) Social Influence; research findings from the six variables obtained an overall average index. Which was obtained from the lecturers' respondents was 69%, while the overall average index obtained from student respondents was 73%.
Desain dan Perancangan Sistem Bimbingan Skripsi dengan Model Total Architecture System (TAS) Studi Kasus pada Jurusan Akuntansi Politeknik Negeri Semarang Sadida, Afiat; Sarana, Sarana; Suwondo, Agus; Ayundyayasti, Prima
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.7149

Abstract

The absence of an integrated thesis supervision system in the Accounting Department of Politeknik Negeri Semarang presents a significant issue, given the importance of monitoring the supervision process to support timely student graduation. This study aims to design an effective thesis supervision management system that facilitates the monitoring and management of the supervision process. The research employs a system development approach based on Unified Modelling Language (UML) within the Total Architecture Synthesis (TAS) framework. The database utilized is MySQL, supported by the XAMPP web server. System requirements were gathered through observations and interviews with academic supervisors and department administrators. The outcome of the study is a system design comprising database architecture, user interface prototypes, and a structured supervision workflow. The system is designed to assist lecturers and students in tracking supervision progress, minimizing administrative barriers, and supporting the achievement of higher education Key Performance Indicators (KPIs). Practically, this study delivers a prototype system that can be implemented in the Accounting Department or adapted by other programs with similar needs. Theoretically, it contributes to the development of information technology-based supervision management models in vocational education settings.
Social Commerce Success Impact on Business Performance Insight From TikTok Shop Phenomena in Indonesia Ardiansah, Muhammad Noor; Azizah, Asmaul; Sadida, Afiat
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2778

Abstract

Purpose : Social commerce has revolutionized as a more interactive business platform beyond e-commerce, but there are still limited studies on its success and impact on TikTok Shop’s performance case as the most popular social commerce. This study investigates the determinants of success in the framework of Delone and Mclean’s information system success model, which was developed by attributing its impact on TikTok Shop’s business performance.Method : The research was conducted on Generation Z users and entrepreneurs who use TikTok Shop as an essential part of business in Indonesia, using SEM analysis through the stages of outer model, inner model, goodness fit, and hypothesis testing.Findings : The results show that the usage level is indicated by system quality and trust, while user satisfaction is indicated by information quality, service quality, and trust, which affect the success of TikTok Shop and positively influence the seller’s business performance. Social media transformation into social commerce requires consideration of usage and user satisfaction as determinants of system success that practically affect the seller’s business performance. Novelty : The study proposes the trust variable as an extension of Delone and Mclean’s ISSM and examines its direct relationship with multidimensional seller performance so that it can be developed to enrich the existing model.