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Memprediksi kebangkrutan menggunakan Altman Z-Score pada perusahaan manufaktur sektor makanan dan minuman Putri, Mega Amalia; Maulana, Haikal Zulian
Jurnal Cendekia Keuangan Vol 2 No 2 (2023): Oktober
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v2i2.3431

Abstract

Penelitian bertujuan untuk mengetahui potensi kebangkrutan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Digunakan 16 sampel perusahaan manufaktur sektor makanan dan minuman. Dalam penelitian ini digunakan jenis penelitian kuantatif. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan perusahaan go public. Penelitian ini menggunakan teknis analisis Altman Z-Score. Hasil perhitungan menunjukkan bahwa terdapat 11 perusahaan yang berada pada kondisi sehat, yaitu AISA (2021), CAMP (2019-2021), CEKA (2019-2021), CLEO (2021), DLTA (2019-2021), ICBP (2019), HOKI (2019-2020), MLBI (2019), MYOR (2020), STTP (2019-2020), dan ULTJ (2019). Selanjutnya, terdapat 10 perusahaan yang mengalami greyrea, yaitu AISA (2020), CLEO (2019-2020), GOOD (2019-2021), HOKI (2021), MLBI (2020-2021), MYOR (2019 dan 2021), ROTI (2019-2021), SKBM (2019-2021), SKLT (2019-2021), dan ULTJ (2020-2021). Selain itu, terdapat 3 perusahaan yang mengalami kebangkrutan, yaitu AISA (2021), ICBP (2020-2021), dan INDF (2019-2021).
THE ROLE OF GDP PER CAPITA, ECONOMIC FREEDOM INDEX AND POPULATION GROWTH TO POLITICAL STABILITY IN SOUTHEAST ASIAN COUNTRIES: IS THERE BEST CHOICES SUPPORTING THE WORLD IN PEACE? Firmansyah, Muhamad Ferdy; Rusliana, Nanang; Maulana, Haikal Zulian; Nuraini, Sri Rahmi; Ridho, Muhamad
The Sunan Ampel Review of Political and Social Sciences Vol. 2 No. 2 (2023): June
Publisher : UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/sarpass.2023.2.2.97-117

Abstract

This study aims to examine the role of economic growth, the index of economic freedom, and the population on political stability. Political stability is one of the factors that can determine the direction of development and economic growth towards the creation of prosperity. Politically stable countries can carry out better economic development. This research contributes to look at the factors that can support political stability in Southeast Asian countries. This study uses secondary data originating from the World Governance Indicator, World Bank Development Indicator and Heritage Foundation in the 2011-2020 period. This study was conducted in Southeast Asian countries, namely Indonesia, Malaysia, Thailand, Philippines, Singapore and Vietnam. The research method used is panel data regression. The results show that GDP Per capita and economic freedom index is a significant effect to political stability. On the other side, population growth has not significant impact to political stability. This proves that every country that has good political stability is supported by stable guaranteed economic freedom, and a controlled GDP per capita.
PENGARUH PENANAMAN MODAL TERHADAP PERTUMBUHAN EKONOMI DAN DAMPAKNYA TERHADAP PENGANGGURAN SERTA LINGKUNGAN DI INDONESIA Firmansyah, Muhamad Ferdy; Maulana, Haikal Zulian; Sunarya, Zahra Firdausa; Nasution, Fatimah Zahra
Jurnal Ekonomi dan Pendidikan Vol. 20 No. 2 (2023)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v20i2.44402

Abstract

Penanaman modal merupakan aktivitas untuk mendapatkan pendanaan yang dapat digunakan kegiatan perekonomian seperti proyek yang mampu untuk meningkatkan pertumbuhan ekonomi. Peningkatan dari pertumbuhan ekonomi secara umum ini dapat berpua pengaruh langsung maupun tidak langsung diharapkan dapat memberikan dampak pada penyelesaian sejumlah permasalahan ekonomi.Pertumbuhan ekonomi dalam berbagai teori dan praktik selalu disandingkan untuk dapat menyelesaikan pengangguran dengan asumsi bahwa peningkatan produktivitas perekomian dapat membuka lapangan kerja yang akan menurunkan jumlah pengangguran secara menyeluruh. Aktivitas penanaman modal diindikasikan dapat berdampak pada aspek lingkungan yaitu munculnya emisi CO2. Emisi CO2 dapat muncul dari aktivitas industri yang tidak memperhatikan aspek lingkungan. Data sekunder digunakan dalam penelitian ini untuk pengolahan data. Metode penelitian yang digunakan adalah Structural Equation Model. Adapun hasil yang ditemukan yaitu bahwa penanaman modal berpengaruh terhadap pertumbuhan PDB, lalu dengan adanya pertumbuhan PDB memiliki pengaruh dalam degradasi lingkungan dan penurunan pengangguran. Rekomendasi yang diberikan adalah perlunya peningkatan modal yang produktif untuk meningkatkan pertumbuhan ekonomi dan penurunan pengangguran, dan diperlukannya pengawasan yang baik dalam penanaman modal pada proyek yang menyebabkan degradasi lingkungan.
Analisis Bibliometrik: Perkembangan Penelitian Green Accounting dalam Mendukung Bisnis Berkelanjutan Putri, Mega Amalia; Yuliana, Yuliana; Maulana, Haikal Zulian; Royani, Asri
Jurnal KIAFE Vol. 2 No. 3 (2024): July 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i3.79069

Abstract

This study maps the development of green accounting research in supporting sustainable business during the 2013–2023 period. Publication data were retrieved from Google Scholar using the Publish or Perish application, resulting in 928 documents. The study employs a bibliometric analysis supported by VOSviewer to examine publication trends, citation patterns, keyword co-occurrence, research clusters, and emerging topics. The results show that publications on green accounting generally increased during the observation period and reached their highest level in 2022. The keyword network formed seven research clusters, with green accounting emerging as the most dominant topic. Related themes include corporate social responsibility, environmental accounting, environmental disclosure, environmental performance, financial performance, profitability, and sustainable development. Environmental information appears as a relatively underexplored topic with weak network connections to green accounting. This finding indicates an opportunity for future studies to examine the relationship between green accounting implementation and environmental information disclosure. Overall, effective green accounting practices can support sustainable business by integrating environmental costs, economic benefits, and environmental protection into organizational decision-making.