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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management Humanism : Jurnal Pengabdian Masyarakat Implementasi Manajemen & Kewirausahaan
Rahayu, Yuliastuti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Analisis Penggunaan Model Ohlson Score (O-Score) Untuk Memprediksi Financial Distres Pada Perusahaan Tekstil Dan Garmen Rahayu, Yuliastuti; Yahya; Idayati, Farida
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i3.2294

Abstract

The existence of the Policy for the Implementation of Restrictions on Community Activities (PPKM) has resulted in many people being forced to stay at home and even have to work at home so that the need for ready-made clothes and clothing materials is greatly reduced. The purpose of this study is to analyze the prediction of Financial Distress in textile and garment companies listed on the Indonesia Stock Exchange for the period 2018 – 2020 using the Ohlson O-Score model. This research is descriptive quantitative by calculating nine financial ratio indicators with a cut off of 0.038. If the results of the O-Score > cut off, the company is predicted to be in a state of distress (bankruptcy), but if the O-Score < cut off, the company is declared to be in a state of non-distress (healthy). From the results of the study, it can be concluded that during 2018 – 2019 eight textile and garment companies analyzed were in non-distress (healthy) conditions. During 2020 there are five companies that are predicted to be in distress (bankrupt), because these companies are unable to maintain their working capital, net income tends to decline and operating cash flow funds are in deficit, while the remaining three companies are still in a safe and healthy condition.
Pengaruh pemutihan pajak dan samsat online pada kepatuhan wajib pajak Yulianto, Anton eko; Rahayu, Yuliastuti
Implementasi Manajemen & Kewirausahaan Vol 2 No 1 (2022): JURNAL IMKA (APRIL)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.537 KB) | DOI: 10.38156/imka.v2i1.110

Abstract

This research aims to find out the effect of tax amnesty and Samsat online on the taxpayers’ obedience in paying the tax vehicle. While, the tax amnesty is one of the government policies in encouraging taxpayers who are late in paying their tax vehicle by giving no sanction toward their out of date payment. Meanwhile, Samsat online is one of the new breakthrough systems in having tax vehicle payment in every Samsat offices within one province. The data is primary data, taken from questionnaires which were distributed to one hundred students of STIESIA including Diploma Three, Strata One, Strata Two and Strata Three education levels. Moreover, the data collection technique used Accidental Sampling, in which the sample was chosen accidentally among respondents by the researcher. From the research results, it concluded the tax amnesty had significant effect on taxpayers’ obedience in paying the tax vehicle, because taxpayers’ who are in arrears feel that they are given relief without being subject to fines so that they are enthusiastic about paying their taxes immediately. On the other hand, Samsat online had insignificant effect on the taxpayers’ obedience in paying the tax vehicle, because there are still the taxpayers’ who do not understand how to pay taxes online.
Manajemen Usaha Menghadapi Pandemi Covid-19 Idayati, Farida; Rahayu, Yuliastuti; Sapari, Sapari
Humanism : Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v3i1.12823

Abstract

Abstrak: Tujuan dari pengabdian masyarakat ini adalah agar para pelaku usaha UMKM dapat bangkit dari keterpurukan bisnis usaha akibat adanya pandemi Covid-19. Segala macam tantangan telah dihadapi, menuntut mereka untuk lebih kreatif dan inovatif dengan memaksimalkan strategi marketing.  Kegiatan ini dimaksudkan untuk membantu ibu-ibu yang memiliki bisnis kuliner dan UMKM untuk  dapat mengatur kegiatan usahanya tersebut agar dapat berjalan dengan baik dan survive di tengah Pandemi Covid-19. Pemilihan obyek pengabdian kepada masyarakat adalah Usaha Mikro yang selanjutnya dijadikan sebagai mitra. Pemilihan ini sesuai dengan kriteria UMKM yang ditetapkan bahwa kekayaan bersih Usaha Mikro tidak lebih dari lima puluh juta rupiah dan hasil penjualannya tidak melebihi 300 juta rupiah dalam waktu satu tahun. Pelaksanaannya dilakukan dengan mengadakan kunjungan langsung ke tempat Mitra Usaha Mikro untuk mengetahui permasalahan yang dihadapi. Materi pendampingan meliputi membangkitkan semangat survive dengan mengenalkan digitalisasi pengelolaan keuangan dan memecahkan pokok masalah yang dihadapi Mitra Usaha Mikro. Dalam pengelolaan keuangan masih banyak  yang belum bisa membedakan antara uang modal usaha dengan keuntungan yang diperoleh dan untuk kepentingan pribadinya. Perlu ada kesinambungan kegiatan dan evaluasi terhadap pelatihan mengenai pembukuan sederhana agar Mitra Usaha Mikro bisa memahami akun dasar pada pembukuan. 
Co-Authors Idayati, Farida Sapari, Sapari Yahya Yulianto, Anton Eko