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ANALISIS MODEL ALTMAN Z-SCORE DALAM MENGUKUR POTENSI KEBANGKRUTAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017) Herry Goenawan Soedarsa; Indrayenti Indrayenti; NM Oldy Apriyanto
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i2.1287

This research is one of the references or tools for investors by using the Altman Z-Score model in knowing the financial condition of companies, especially consumer goods industry companies listed on the Indonesia Stock Exchange in 2013 - 2017. Based on the results of research conducted from 36 companies, it can be concluded that out of 36 companies only 20 companies or around 55.56% of the total sample companies that have good financial conditions from 2013 - 2017 because they have a Z-Score value of >2,99. While 16 other companies or around 44.44% of the total sample companies that have unstable financial conditions will even experience bankruptcy.

Pentingnya Perencanaan Dan Pengendalian Piutang Dagang Dalam Meningkatkan Laba Usaha (Studi kasus Pada PT Central Karya Utama di Bandar Lampung) Defrizal DEFRIZAL; . Ricky; Indrayenti INDRAYENTI
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.14

The purpose of this study was to determine the extent to which the company has been carrying out the planning and control of accounts receivable and related to increased corporate profits. Used for data analysis with a qualitative analysis method of comparative analysis or comparison of theory with practice and methods of quantitative analysis by means of the profitability ratio analysis and activity ratios. From the results of research and discussion shows that the rate of turnover of accounts receivable during the period 2004-2008 is always fluctuating, resulting in earnings from year to year, too, is changing.

Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia) Indrayenti INDRAYENTI; Cindrawati Ie
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2016): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i1.634

This study purposed to test factors which were affecting timeliness offinancial statements in manufacture companies listed in IndonesianStock Exchange. Factors tested in this study is profitability, liquidity, company size,company age, and audit opinions. Samples used in this study are purposive sampling in amount of 20 selected companies by various samples selection criteria. Later, those factors will be tested by logistic regression by significant level of 5%. Result identifies that profitability, liquidity, company size,company age,and audit opinion doesn’t have any effect on timeliness offinancial statements in Indonesian Stock Exchange.

Pengaruh Kinerja Keuangan Terhadap Return Saham Perusahaan Manufaktur Indrayenti Indrayenti; Luke Suciyati Amna; Lydia Maharani
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2156

Return saham ialah hasil peroleh investasi. Espektasi dalam pengembalian juga dialami pada aset finansial. Penelitian ini untuk membuktikan adanya pengaruh kinerja keuangan terhadap return saham perusahaan manufaktur. Terdapat 4 variabel pada penelitian ini yaitu DER, PER, EPS dan PBV. Pada penelitian ini populasinya yaitu perusahaan manufaktur di Bursa Efek Indonesia tahun 2017-2018. Sampel dalam penelitian ini adalah purposive sampling, yang memperoleh 30 perusahaan. Dilakukannya penelitian pada tahun 2017-2018, data yang diperoleh adalah 60 data. Metode analisis digunakan regresi linier berganda. Hasil dari penelitian ini DER tidak adanya berpengaruh terhadap pengembalian saham, PER mberikan berpengaruh kepada pengembalian Saham, EPS memberikan berpengaruh kepada pengembalian saham, dan PBV tidak adanya pengaruh terhadap pengembalian saham.

Kemampuan Pemerintah Daerah Provinsi Lampung Dalam Membayar Pinjaman Daerah Di Era Otonomi Daerah Indrayenti INDRAYENTI; Endang Siswati Prihastuti; Fransiska Budiman
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.19

The purpose of this study was to calculate how much capacity the maximum loan amount area where the Provincial Government of Lampung make loans in accordance with the Government Regulation Number 54 of 2005, and to assess the ability to pay obligations (principal + interest) loan areas do. The hypothesis proposed is the author of Lampung provincial government can borrow to finance its budget deficit area in general accordance with the rules established by the Central Government.Research methods used are observation, documentation, and interviews. While analysis tools used is the approach that is descriptive quantitative analysis. Based on the results of calculations based on Government Regulation No. 54 Year 2005 on Regional Loan that the Provincial Government of Lampung in 2005-2007 had loans Limit or 60% general revenue budget the previous year average of Rp.632.461.846.102, - and limits the maximum loan for a period of 5 (five) years, the bank rate by 10%, and 1% commitment fee can not be done, because the resulting value does not reach the DSCR of 2.5 or more. To achieve the debt service coverage ratio (DSCR) of or equal to 2.5 for a period of 5 (five) years, 10% interest, and a commitment fee of 1% loan that can be done only by an average of Rp.342.583.020.438 , - or by 36% of the general acceptance APBDt-1 in 2005-2007.

Harga Pokok Produksi dalam Kaitannya dengan Penentuan Harga Jual untuk Pencapaian Target Laba Analisis (Studi Kasus pada PT. Indra Brothers di Bandar Lampung) Chairul Anwar; Lidia Fasi Ashari; Indrayenti INDRAYENTI
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.10

The purpose of this study was to determine the cost of production calculation is applied to the PT. Brother's senses and its effect on the determination of the selling price of the company, and the study is expected to be useful as a conceptual contribution to the company in conducting its business activities and for determining policies for the betterment of the company, particularly regarding the determination and the determination of cost of production in relation to the determination of the selling price.Based on the above problems posed hypothesis, namely: "Calculation of Cost of Production is carried out by PT. Indra Brother's has not been implemented properly as the basis for determining the selling price. "In analyzing the problems used tool for qualitative and quantitative analysis. In the approach used to analyze the qualitative theory related to the cost of production and the theory used to analyze quantitative calculation of the cost of production and selling price. Based on the analysis it can be concluded that during the PT. Brother's senses in relation to determining the selling price has not appropriately allocate production costs which companies should take into account the elements of the ending inventory of raw material costs in the calculation of the cost of production. Miscalculation of the cost of production of the company could result in the selling price of the products is higher than the selling price of similar companies. Thus, it can be concluded that the calculation of cost of production and selling price of the products produced by the company is not yet right.

The Effect of The Characteristics of The Company On The Disclosure Of Corporate Social Responsibility (Empirical Studies On The Coal Industry Listed in Indonesia Stock Exchange in 2011-2013) Indrayenti INDRAYENTI; . Velycia
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.578

This study aims to identify and analyze the effect of profitability, leverage, firm size, and sizeof board of commisioner on the disclosure of social responsibility in the Coal industry that listed in Indonesia Stock Exchange period 2011-2013. The first hypothesis is profitability has positive effect on Corporate Social Responsibility (CSR) disclosure, the second hypothesis is leverage has negative effect on Corporate Social Responsibility (CSR) disclosure, the third hypothesis is size firm has positive effect on Corporate Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of commisioner is has positive effect on Corporate Social Responsibility (CSR) disclosure.Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) G3 Guideliness is seen in the company's annual financial statements. The sample in this study is coal industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique used in this study is purposive sampling, so that obtained 15 companies.Profitability measured by Return on Assets (ROA), leverage is measured using a Debt Equity Ratio (DER), Company size is measured by total assets, and size of board of commisioner is measured by amount ofcommissionersinthe company. The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows. The results showed that in partial profitability, firm size, and size of board of commisioner has positive influence on CorporateSocial Responsibility (CSR) disclosure in the coal industry are listed in the Indonesia Stock Exchange, while the variable leverage negatively affects Corporate Social Responsibility (CSR) disclosure inthe coal industry are listed in the Indonesia Stock Exchange.

Kinerja Keuangan Dan Kesejahteraan Masyarakat Pemerintah Daerah di Indonesia Khairudin Khairudin; Rosmiati Tarmizi; Indrayenti Indrayenti; Aminah Aminah
Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk memotret kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia serta membuktikan secara empiris pengaruh kinerja keuangan terhadap kesejahteraan masyarakat. Penelitian ini dilakukan terhadap pemerintah kabupaten/kota di Indonesia, dimana kinerja keuangan diukur dengan rasio kemandirian keuangan daerah, rasio efektivitas keuangan daerah, rasio efisiensi keuangan daerah dan rasio pertumbuhan keuangan daerah sedangkan kesejahteraan masyarakat diukur dengan Indeks Pembangunan Manusia (IPM). Pengujian dilakukan dengan menggunakan pengujian hipotesis. Hasil penelitian berdasarkan periode pengamatan menemukan bukti bahwa (1) kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia belum begitu baik; (2) kemandirian keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat; (3) efektivitas keuangan daerah berpengaruh positif dan tidak signifikan terhadap kesejahteraan masyarakat; (4) efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat dan (5) pertumbuhan keuangan daerah berpengaruh negatif dan signifikan terhadap kesejahteraan masyarakat. Penelitian ini telah mengkonfirmasi stakeholder theory, dimana sebagai sebuah organisasi pemerintah daerah telah memberi manfaat kepada para stakeholder diantaranya adalah berupa kesejahteraan bagi masyarakat meskipun belum sesuai dengan harapan.

Dampak Pandemi COVID-19 Pada Pendapatan UMKM R. Rifaldo; I. Indrayenti
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.697

Covid-19 merupakan jenis virus baru yang menyebar dengan sangat cepat bisa menular dari manusia ke manusia. Banyak negara yang terkena virus Covid-19, menyebabkan perekonomian di dunia terhambat, salah satunya di Indonesia. Banyak sektor di Indonesia yang terkena dampak dari Covid-19, salah satunya ialah sektor UMKM, peneliti mengambil judul Dampak Pandemi Covid-19 Pada Pendapatan Usaha Mikro Kecil dan Menengah (UMKM) studi kasus pada UMKM Keripik Singkong Ainin di Desa Bumi Raya, Kecamatan Bumi Waras, Kota Bandar Lampung. Dengan rumusan masalah yang diteliti ialah apa dampak yang terjadi di masa pandemi Covid-19 pada Usaha Mikro Kecil dan Menengah (UMKM) Keripik Singkong Ainin di Desa Bumi Raya, Kecamatan Bumi Waras, Kota Bandar Lampung ? Tujuan peneliti adalah supaya mengetahui segi pendapatan dari UMKM Keripik Singkong Ainin yang didapatkan selama berdampak Covid-19. Penelitian ini menggunakan metode kualitatif deskriptif dengan mengambil data primer yang berkaitan dengan UMKM di tempat penelitian. Teknik pengambilan data meliputi observasi, wawancara dan dokumentasi. Teknik analisis data mencakup reduksi data, penyajian data dan penarikan kesimpulan. Dengan mengumpulkan data-data yang berhubungan dengan pendapatan UMKM Keripik Singkong Ainin. Hasil Penelitian ini menunjukkan bahwa UMKM Keripik Singkong Ainin mengalami penurunan pendapatan sebesar 15,89% dikarenakan kurangnya daya beli masyarakat.

Dampak Pandemi COVID-19 Pada Pendapatan UMKM R. Rifaldo; I. Indrayenti
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.697

Covid-19 merupakan jenis virus baru yang menyebar dengan sangat cepat bisa menular dari manusia ke manusia. Banyak negara yang terkena virus Covid-19, menyebabkan perekonomian di dunia terhambat, salah satunya di Indonesia. Banyak sektor di Indonesia yang terkena dampak dari Covid-19, salah satunya ialah sektor UMKM, peneliti mengambil judul Dampak Pandemi Covid-19 Pada Pendapatan Usaha Mikro Kecil dan Menengah (UMKM) studi kasus pada UMKM Keripik Singkong Ainin di Desa Bumi Raya, Kecamatan Bumi Waras, Kota Bandar Lampung. Dengan rumusan masalah yang diteliti ialah apa dampak yang terjadi di masa pandemi Covid-19 pada Usaha Mikro Kecil dan Menengah (UMKM) Keripik Singkong Ainin di Desa Bumi Raya, Kecamatan Bumi Waras, Kota Bandar Lampung ? Tujuan peneliti adalah supaya mengetahui segi pendapatan dari UMKM Keripik Singkong Ainin yang didapatkan selama berdampak Covid-19. Penelitian ini menggunakan metode kualitatif deskriptif dengan mengambil data primer yang berkaitan dengan UMKM di tempat penelitian. Teknik pengambilan data meliputi observasi, wawancara dan dokumentasi. Teknik analisis data mencakup reduksi data, penyajian data dan penarikan kesimpulan. Dengan mengumpulkan data-data yang berhubungan dengan pendapatan UMKM Keripik Singkong Ainin. Hasil Penelitian ini menunjukkan bahwa UMKM Keripik Singkong Ainin mengalami penurunan pendapatan sebesar 15,89% dikarenakan kurangnya daya beli masyarakat.

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