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All Journal JURNAL PENDIDIKAN TAMBUSAI Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JRMB (JURNAL RISET MANAJEMEN & BISNIS) Blend Sains Jurnal Teknik Worksheet : Jurnal Akuntansi EDUCTUM: Journal Research Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal International Journal of Economics and Management
Lubis, Farida Khairani
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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PERAN KEAMANAN SIBER DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS TERHADAP LAPORAN KEUANGAN DI BANK SYARIAH INDONESIA Nasution, Putri Salbiah; Lubis, Farida Khairani; Wulandari, Keisya Fitri; Simanjuntak, Nita Azhari
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.5801

Abstract

Judul penelitian ini adalah “Peran Keamanan Siber dalam Meningkatkan Transparansi dan Akuntabilitas Laporan Keuangan pada Bank Umum Syariah di Indonesia.” Tujuan dari penelitian ini adalah untuk mengidentifikasi hubungan peran keamanan siber dengan peningkatan transparansi dan tanggung jawab laporan keuangan pada industri perbankan syariah.  Data yang dikumpulkan melalui survei kuantitatif menunjukkan bahwa perusahaan yang menerapkan praktik keamanan siber yang baik tidak hanya melindungi data sensitif, tetapi juga meningkatkan transparansi informasi yang disampaikan kepada publik. Penelitian ini juga mencatat bahwa sektor keuangan, termasuk Bank Syariah Indonesia (BSI), menghadapi ancaman serius dari serangan siber, seperti phishing dan malware, yang dapat merusak reputasi dan kepercayaan nasabah. Insiden BSI Error yang terjadi pada Mei 2023 menjadi contoh nyata dari tantangan yang dihadapi dalam menjaga keamanan data. Dengan menggunakan desain penelitian kausal, penelitian ini membuktikan bahwa pengungkapan yang jelas dan mudah dipahami dapat meningkatkan transparansi dan akuntabilitas laporan keuangan. Temuan ini menunjukkan pentingnya peningkatan keamanan siber untuk melindungi data keuangan dan informasi sensitif lainnya, serta untuk memenuhi regulasi yang ada di Indonesia terkait perlindungan data pribadi dan keamanan informasi.
Analisis Financial Distress dengan Menggunakan Metode Altman Z-Score pada PT. Cahaya Bintang Medan Tbk Hafiza, Hafiza; Suprayitno, Eddi; Lubis, Farida Khairani
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 2 (2023): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i2.9388

Abstract

This research aims to determine and analiyze the Altman Z-Score mothod in assessing the level of bankruptcy PT. Cahaya Medan Tbk for The 2018- 2021 period and to provide evidence that the altman Z-score method is effectively used in assessing the level of company bankruptcy with a relatively reliable level of precision and accuracy at PT.Cahaya Bintang Medan Tbk for the 2018-2021 period. The type of research used is quantitative descriptive analysis, namely by collecting, clarifying, analyzing and interpreting data obtained from the company so that it can provide a picture of the actual situatuin the calculation technique used in this reseatch is the Altman Z-Score model formula. Based on the results of calculations using the modified Altman Z-Score method from the 2018-2021 period, it shows that PT. Cahaya Bintang Medan Tbk is in the safe zone or safe because the average Z-Score value is above 2,60 or Z2,60
Bankruptcy Prediction Analysis Using the Altman Z-Score Method for Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period Andira, Ica Puspi; Suprayitno, Eddi; Lubis, Farida Khairani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1159

Abstract

This study aims to evaluate the likelihood of bankruptcy in companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period using the Altman Z-Score method. This study applies a quantitative approach and descriptive research. The sample used consisted of 16 companies in the food and beverage subsector selected through purposive sampling techniques based on certain criteria. The analysis results show that most companies have been in the safe zone category for three consecutive years, indicating they have good financial condition and are not at risk of bankruptcy in the near future. Only a small number of companies that were in the gray zone have successfully shown improvement and returned to the safe category. Not a single company was classified as having difficulty. These findings demonstrate the resilience of the food and beverage sector in the face of economic pressures, including during the COVID-19 pandemic.
Working Capital and Solvency Analysis to Increase Profitability at PT Perusahaan Gas Negara Tbk for the 2019-2023 Period Safira, Eka; Pane, Sri Gustina; Lubis, Farida Khairani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1162

Abstract

The purpose of this study is to determine and analyze working capital and solvency in increasing the profitability of PT Perusahaan Gas Negara Tbk. The data analysis technique used is descriptive analysis. Data collection techniques were carried out through documentation studies and literature studies. The data used in this study are secondary data obtained from the annual financial statements of PT Perusahaan Gas Negara Tbk listed on the Indonesia Stock Exchange (IDX). Based on the results of the study, it is known that the company's net working capital fluctuated and at the end of the period there was a sharp decline. This decline was caused by a greater increase in current liabilities compared to the increase in current assets. The solvency ratio can be said to be quite good, although a high debt to equity ratio (DER) is not ideal, because a higher DER indicates that the company's funding comes more from debt. However, the decreasing value of the debt to asset ratio (DAR) indicates that the company is able to reduce its dependence on debt.
Co-Authors Andira, Ica Puspi Andri, Shofwan Aulia, Citra Chairunisah, Liza Claduri, Riskadani Dea Eddi Suprayitno Elviani, Sri Gustarina, Elina Rahmawati Hafiza, Hafiza Harahap, Julienda Br Hilmy, Muhammad Faiz Humaira, Rafiqah K, Heny Triastuti Nasution, Putri Salbiah Nur wahidah Pane, Sri Gustina Putra, Yunanda Eka Ramadona Simbolon Rangkuti, Lusi Elviani Rizky Surya Andhayani Nasution Safira, Eka Sari, Ike Rukmana Simanjuntak, Nita Azhari Sri Liniarti SRI RAHAYU Suprayitno, Eddi Suswita, Suswita Wibiansya, M Selvin Windani, Amanda Syafira Wulandari, Keisya Fitri