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Intan Kusuma Dewi
Universitas Bina Sarana Informatika
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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PT.GARUDA INDONESIA AIRWAYS (TBK) REVIVAL: A STRATEGIC DEBT RESTRUCTURING AND BUSINESS TRANSFORMATION AGAINST BANKRUPTCY Sazly, Syukron; Erri, Dirgahayu; Prana, Indra; Dewi, Intan Kusuma
Dynamic Management Journal Vol 8, No 4 (2024): October
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i4.12727

Abstract

This study aims to examine the financial challenges faced by PT Garuda Indonesia (Tbk) between 2021 and 2023, focusing on its efforts in debt restructuring and business transformation, as well as the impact of these initiatives on its financial recovery. Using a descriptive research approach, the study analyzes quantitative data, including the Springate S-Score model, which assesses bankruptcy risk by evaluating key financial ratios. The findings show that Garuda experienced severe financial distress in 2021, reflected in a significantly low Springate S-Score, indicating a high likelihood of bankruptcy. Although there was a brief recovery in 2022, the score dropped again in 2023, signaling continued financial risks primarily due to high debt levels and operational inefficiencies. The research identifies that the airline's issues stemmed from excessive leasing costs, poor financial oversight, and the impact of the COVID-19 pandemic on air travel. While debt restructuring and business transformation efforts, including streamlining operations and expanding revenue sources, showed positive outcomes, the Springate S-Score still highlights the company's vulnerability. The Springate S-Score and relevant financial ratios for PT Garuda Indonesia from 2019 to 2024, with all years classified under "Financial Distress." The ratios (A, B, C, and D) represent key financial metrics, and the S-Score (Z) is used to evaluate the company's bankruptcy risk. To improve its financial standing and Springate S-Score, recommendations include intensifying debt restructuring efforts by negotiating better terms with creditors, exploring alternative financing options like equity issuance or bond offerings, and leveraging government support to enhance liquidity. Additionally, accelerating digital transformation, improving operational efficiencies, and fostering customer loyalty through tailored services are critical for long-term sustainability. Regular performance reviews and transparent communication with stakeholders will be key to rebuilding trust and securing the company’s future. 
Pengaruh Cash Rasio dan Debt to Asset Rasio terhadap Return of Asset PT Enam Lima Ihsan 2018-2023 Arinta Meylinda; Amin Setio Lestiningsih; Intan Kusuma Dewi
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 3 No. 2 (2024): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v3i2.1582

Abstract

The rapid development of information technology has increased the need for financial information, especially in the business world. The purpose of this study is to determine how the effect of Return On Asset (financial performance) on PT Enam Lima Ihsan in2018 - 2023 based on financial ratios, namely Cash Ratio and Debt to Asset Ratio on Return On Asset (ROA). This company is engaged in the General and Service Sector with an emphasis on Information Technology Solutions, data collection methods obtained from various existing sources. This research is descriptive quantitative with IBM SPSS 27 software. The results of this research test are based on the partial test (T) which shows that the Cash Ratio value of 0.088 > 0.05, which means that the Cash Ratio is positive and does not have a significant partial effect on Return On Asset (ROA) and the Debt to Asset Ratio value of 0.440 > 0.05, which means that the Debt Toll Asset Ratio does not have a significant partial effect on Return On Asset (ROA). Based on the simultaneous test (f) Cash Ratio and Debt to Asset Ratio, the value is 0.017 where 0.017 < 0.05 so Hol is rejected and Ha is accepted, which means that Cash Ratio and Debt to Asset Ratio simultaneously have a positive and significant effect on Return on Assets (ROA).
Pengaruh Cash Turnover dan Inventory Turnover Terhadap Return On Asset pada Retailing Sub-Sector yang Terdaftar di BEI Periode 2022-2023 Abiyyah Aprillia; Amin Setio Lestiningsih; Intan Kusuma Dewi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 3 (2024): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i3.1221

Abstract

Post-COVID-19 recovery, retail businesses that fail to adjust their sales practices will experience decreased cash and Inventory Turnover, leading to reduced profitability.So the goal of this study is to bjectively demonstrate the influence of Cash Turnover and Inventory Turnover on Return On Asset, both partially and concurrently. This study does descriptive quantitative research. The unit of analysis includes 16 retail nterprises listed on the IDX from 2022 to 2023. The data type is based on secondary data. With the SPSS version 27 rogram, the data is processed using the partial t test and the simultaneous F test.. The research using the partial t test yielded a t value of -1.266 < t table (2.045) and a sig value of 0.215 > 0.05, indicating that Cash Turnover has no partial influence on ROA. Inventory Turnover has a limited influence on ROA, as indicated by a t value of -2.673 compared to t table (2.045) and a sig value of 0.012 < 0.05 (H2 accepted). The simultaneous F test findings show a F count of 3.945> 3.32 (F table) with a sig value of 0.031 <0.05, indicating that both Cash Turnover and Inventory Turnover impact ROA (H3 approved).
Menyelidiki Hubungan antara Citra Merek, Brand Ambassador, dan Keputusan Pembelian Pemutih Wajah Scarlett: Peran Mediasi dari Kepercayaan Pelanggan Kusuma Dewi, Intan; Komariyatin, Nurul
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1507

Abstract

In addition to having a large market potential, Indonesia's cosmetics industry is also one of the industrial sectors that many domestic industry players are involved in because it can compete with various brands abroad. This makes competition tougher and encourages cosmetic companies, especially local producers, to be able to stand out in the eyes of potential consumers so that potential consumers end up with a decision to transact with a particular company and become its customers. This study aims to determine the effect of brand ambassadors and brand image on purchase decisions for scarlett whitening products mediated by customer trust. This study uses PLS-SEM as an analysis technique and is processed using SmartPLS software version 4.0. The results of the analysis show that: Based on the data above, the conclusion that can be drawn is that the results of the analysis show that the Brand Ambassador and Brand Image variables more strongly influence the Purchase Decision variable with Customer Trust as the Intervening variable.
KAUSALITAS PEMBERIAN KOMPENSASI KARYAWAN TERHADAP HASIL KINERJA KARYAWAN PADA PT HARSUMAS SAKTI Roy Irawan; Fanny Aflinda Yahya; Intan Kusuma Dewi; Darma Wijaya; Indra Prana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 2 (2021): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i2.1409

Abstract

Mengingat pentingnya faktor sumber daya manusia untuk mewujudkan tujuan perusahaan yang telah ditetapkan, maka sudah semestinya apabila perusahaan memberikan perhatian khusus terhadap sumber daya manusia yang bekerja di perusahaan dalam menunjang pencapaian tujuan perusahaan. Selain gaji yang diberikan kepada karyawan, salah satu usaha yang telah dilakukan oleh PT Harsumas Sakti dalam memperhatikan karyawannya adalah dengan memberikan kompensasi yang layak kepada karyawan sebagai ucapan terima kasih dan apresiasi untuk karyawan yang telah memberikan kinerja yang baik untuk perusahaan dalam mewujudkan tujuan perusahaan. Kompensasi yang diberikan perusahaan kepada karyawan PT Harsumas Sakti antara lain berupa komisi, insentif, asuransi dan juga cuti karyawan. Perusahaan mengharapkan dengan adanya pemberian kompensasi, dapat meningkatkan semangat dan kinerja karyawan yang lebih lagi sehingga dapat meningkatkan popularitas dan produktivitas perusahaan di mata dunia bisnis
PELAKSANAAN ADMINISTRASI PEMBELIAN BARANG JADI PADA PT PRIMAKEMAS CEMERLANG JAKARTA Roy Irawan; Samuel Jonathan; Intan Kusuma Dewi; Darma Wijaya; Indra Prana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i4.1578

Abstract

Di zaman yang semakin berkembang banyak perubahan yang dirasakan, perusahaan di tuntut untuk mengikuti perkembangan yang ada. Sebuah perusahan tidak mampu memenuhi kebutuhannya sendiri, oleh karena itu memerlukan hubungan dan kerja sama dengan pihak lain. Pembelian merupakan fungsi yang bertanggung jawab atas perolehan barang yang dibutuhkan, karena sebagian besar proses bisnis tidak akan beroperasi dengan lancar tanpa pengelolaan pembelian yang baik dan benar. PT Primekemas Cemerlang Jakarta merupakan perusahaan dagang yang bergerak dalam bidang penjualan barang jadi. Berdasarkan latar belakang tersebut penulis mengambil judul Pelaksanaan Administrasi Pembelian Barang Jadi. Metode dalam pengumpulan data adalah observasi, wawancara dan dokumentasi dengan metode analisanya berupa analisis kualitatif yaitu metode analisis data tanpa menggunakan analisis statistik. Hasil penelitian menunjukan bahwa pelaksanaan adminsitrasi pembelian barang jadi pada PT Primakemas Cemerlang Jakarta sudah baik namun perlu di tingkatkan lagi di masa yang akan datang, terdapat kendala dalam pelaksanaan administrasi pembelian barang jadi yaitu kendala dalam sistem maupun kesalahan pada komunikasi, solusinya selain melalui sistem ada baiknya menggunakan manual, melakukan pelatihan dan pembinaan agar tercipta komunikasi yang efektif dan efisien dalam perusahaan.
PELAKSANAAN PENGELOLAAN KEARSIPAN PADA PT WILO PUMPS INDONESIA JAKARTA UTARA Roy Irawan; Intan Kusuma Dewi; Indra Prana; Darma Wijaya
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 7 No. 4 (2022): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i4.1932

Abstract

PT Wilo Pumps Indonesia is a supplier company in the field of building services, water management, and industry. Has a wide range of products, especially pumps for building service markets, water management markets, and industrial markets. Wilo is synonymous with high efficiency, high quality, and reliable products. Product innovation regularly sets new standards in terms of energy efficiency and sustainability in the handling of natural resources. Public and private sector organizations, in administrative activities will always be associated with archives. The organization's archive procedures can provide information that is important and needed for the running of the organization. With the increasing activity and dynamics of the organization, it will bring a tendency to increase the need for information to support the decision-making process to achieve goals. The data collection method in the preparation of this article is the method of observation, interviews, and literature study with the analytical method in the form of qualitative analysis, namely the method of data analysis without using static analysis. The results of the implementation of archive management at PT Wilo Pumps Indonesia through the receptionist, secretary, and archivist. Implementation of archive management in the form of sorting, naming documents, indexing, inputting, and storing.
ANALISA PROSEDUR PENJUALAN SEPEDA MOTOR PADA PT MANDIRI MOTOR JAKARTA roy irawan; Intan Kusuma Dewi; Darma Wijaya; Indra Prana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 2 (2023): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i2.2073

Abstract

The ability to obtain profits can be obtained from sales. Sales will not go well without systematic and regular sales procedures. The system and rules in selling are called sales procedures. The purpose of this study was to find out how the procedure for selling motorbikes at PT Mandiri Motor in West Jakarta. In the data collection process, field research methods were carried out, namely observation and interviews as well as library research methods. The types of data used are primary data and secondary data. In data analysis techniques, the authors use descriptive analysis techniques. Based on the results of the analysis it can be concluded that the procedure for selling motorbikes at PT Mandiri Motor has sales procedures, namely sales planning, sales and payment processes and delivery
PENDIDIKAN PEMBERDAYAAN MASYARAKAT DENGAN MENANAMKAN PENGETAHUAN ISLAMI DAN EKONOMI SYARIAH DI DUSUN I DESA CIBEBER II Dewi, Intan Kusuma; Rahman, Irfan Hifdzur; Mahardika, Afftah Rizki; Ibrahim, Anwar; Anwar, Dera Azkia; Rahmawati, Fatihah Rizki; Utami, Gusti Faoziah Tri; Hendra, Mohamad; Rizqi, Muchammad; Salsabila, Shafa Tania; Chodijah, Siti; Amri, Andi
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i3.2488

Abstract

Community empowerment is an important form of program in increasing community participation. The implementation of empowerment will be more effective and efficient with the role of the government, community, academics, and other supporting parties. Especially the role of universities in community empowerment with KKN programs is also applied to the University of Muhammadiyah Prof. DR. HAMKA with the title KKS.Based on the level of crisis that occurs in the community, the theme of Community Empowerment Education by Instilling Islamic Knowledge and Sharia Economics is determined. The PSC program was carried out in Hamlet I of Cibeber II Village, Bogor Regency, West Java. There are main programs and assistance programs in this PSC activity.The main work program consists of the field of educational empowerment and the field of Islamic economics. The assistance work program consists of organizing village information posts and local RT\/RWs.The implementation of the main work program and assistance received a positive response and there was even active participation from the Village Head, Village Staff, Head of RT, Head of RW, children in Cibeber II Village and the people of Cibeber II Village so that everything went smoothly and there was even a special request to continue the program from the KKS group.
EXPLORING THE INTERSECTION OF FINANCIAL DISTRESS, MARKET DIVERSIFICATION FAILURES, AND RISKY FINANCING: A CASE STUDY OF PT SRITEX’S DECLINE Prana, Indra; Erri, Dirgahayu; Tambunan, Diana; Dewi, Intan Kusuma
Dynamic Management Journal Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i2.13823

Abstract

This study analyzed financial distress prevention efforts at PT Sritex using three prediction models: Springate S-Score, Zeta Score, and Discriminant Analysis. The results show the company is in a high-risk condition based on all three models. The Springate S-Score (0.78 < 1.0) indicates operational inefficiencies, the Zeta Score (1.5 < 1.81) indicates a risk of short-term bankruptcy, and the Discriminant Score (0.45 < 1.0) reflects financial instability. The analysis concluded that this condition could be prevented through strategic measures, including cost efficiency, debt restructuring, market diversification, and strengthening governance. Springate emphasizes working capital improvements, Zeta Score points to optimizing debt structures, while Discriminant Analysis suggests improving financial ratios. These findings form the basis for recommendations for management to improve transparency and risk management to mitigate bankruptcy. The research makes a practical contribution to stakeholders in developing evidence-based financial recovery strategies.
Co-Authors Abiyyah Aprillia Amin Setio Lestiningsih Amri, Andi Andri Rizko Yulianto Anggraini, Ningsih ANWAR IBRAHIM, ANWAR Anwar, Dera Azkia Arinta Meylinda Ayu Lestari, Devanka Regina Bambang Subakti Zulkarnain Darma Wijaya Dayana Dayana Diana Tambunan Dirgahayu Erri Fanny Aflinda Yahya Fifi Rochaniatul Hasanah Hasta Herlan Hati, Mentari Cahaya Hendra, Mohamad Herlina Susanti Hilda Srivaliana Ilham Indra Prana Indra Prana Indra Prana Joharman Joharman Komariyatin, Nurul Kusumaningrum, Aliffah Lia Yulia Budiarti Mahardika, Afftah Rizki Marti, Natasya Muhammad Aminuddin, Muhammad Natasya Marti Ningsih Anggraini Prana, Indra Putri, Meira Nadira Rahmadi Rahmadi Rahman, Irfan Hifdzur Rahmawati, Fatihah Rizki Rizqi, Muchammad Roy Irawan Salsabila, Shafa Tania Samuel Jonathan Shinta Indah Cahyani Siti Chodijah Syamsiar, Syamsiar Syukron Sazly Utami, Gusti Faoziah Tri Wiguna, Nadya Mebeline Putri