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PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 MARDIAH KENAMON; YETTY DWI WINAWUNG; HANINUN HANINUN
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.999

Abstract

The purpose of this research is to determine the potential for bankruptcy in pharmaceutical companies listed on the Indonesia Stock Exchange. The data used are financial statements of pharmaceutical companies listed in Indonesia Stock Exchange 2012-2016 period. The analytical method used in this research is bankruptcy analysis with Altman Z-Score model. The results of this study explain that: (1) Based on the results of bankruptcy prediction analysis with Altman Z-Score model in pharmaceutical companies there are 2 (two) companies located in vulnerable areas / gray area bankrupt that is PT. Indofarma Tbk and PT. Pyridam Farma Tbk. (2) There are 5 (five) companies that do not go bankrupt namely PT. Darya-Varia Laboratoria Tbk, PT. Kimia Farma (Persero) Tbk, PT. Kalbe Farma Tbk, PT Merck Tbk, and PT. Taisho Pharmaceutical Indonesia Tbk.Keyword : Altman Z-Score, Bankruptcy Analysis Method
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Oku Periode 2013-2017 Hasiatul Aini; Mardiah Kenamon; Yeni Anggraini
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1393

Abstract

Data used is secondary data. The analysis models used in this study are the ratio of the degree of decentralization, the ratio of regional financial dependency, the ratio of effectiveness and efficiency of Own-Source Revenue, ratio of expenditure efficiency, ratio of regional expenditure to GRDP. The results find that the ratio of the degree of decentralization is Very Less, the ratio of regional financial dependence is Very High, Own-Source Revenue is Effective, ratio of Own-Source Revenue is efficient and the ratio of expenditure efficiency is quite Efficient. The analysis of Own-Source Revenue in the District Government of Ogan Komering Ulu in the period of 2013-2017 is effective, while regional expenditure is efficient.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Mardiah Kenamon; Putra Deba Devara
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1211

Abstract

This study aims to compare the financial performance of coal mining companies listed on the Indonesia Stock Exchange and to find out which financial performance is the best among coal mining companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of financial statements of PT. Adaro Energy Tbk, PT. Delta Dunia Makmur Tbk, PT. Resource Alam Indonesia Tbk, PT. Bukit Asam (PERSERO) Tbk and PT. Toba Bara Tbk 2013-2017 period. The analytical tool used in this study is a different test paired sample t-test and financial ratios consisting of liquidity ratios measured by current ratio, quick ratio and cash ratio, solvency ratios measured by debt to asset ratio, debt to equity ratio and long term debt to equity ratio, activity ratio measured by fixed assets turn over and total assets turn over and profitability ratios as measured by net profit margins, return on investment and return on equity. This research uses quantitative research. The results of research that have been conducted show that based on the comparison of the liquidity ratio can be seen that when viewed from the current ratio, PT. Delta Dunia Makmur Tbk has a better financial performance, when viewed from the quick ratio, PT. Bukit Asam (PERSERO) Tbk has a better financial performance and when viewed from the cash ratio, PT. Adaro Energy Tbk has better financial performance. Based on the comparison of solvency ratios consisting of debt to asset ratio, debt to equity ratio and long term debt to equity ratio, it can be seen that PT. Resource Alam Indonesia Tbk has better financial performance. Based on the ratio of activity ratios, it can be seen that when viewed from fixed assets turn over, PT. Resource Alam Indonesia Tbk has a better financial performance and when viewed from total assets turn over, PT. Toba Bara Tbk has better financial performance. Based on the comparison of profitability ratios consisting of net profit margin, return on investment and return on equity, it can be seen that PT. Bukit Asam (PERSERO) has better financial performance. 
PERANCANGAN PLATFORM INKUBATOR BISNIS SEBAGAI UPAYA PENINGKATAN KOMPETENSI PELAKU UMKM UNTUK MENGGERAKAN PEREKONOMIAN INDONESIA Pujianto Pujianto; Abdul Rahman; Lindawati Lindawati; Mardiah Kenamon; Rini Efrianti
Indonesian Journal of Business Intelligence (IJUBI) Vol 5, No 2 (2022): Indonesian Journal of Business Intelligence (IJUBI)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijubi.v5i2.2668

Abstract

AbstractThe role of MSMEs is very large in the Indonesian economy, the contribution of MSMEs is 97% of the workforce and 61.9% of the contribution to the Gross Domestic Product (GDP). However, MSMEs in Indonesia still faces several challenges to developing and improving their business. The Indonesian government implemented stimulus in dealing with and controlling the effects of the Covid-19 pandemic and was effective when compared to other countries. In 2021, Indonesia's real GDP index has reached pre-pandemic conditions at the level of 101.5, while neighboring countries namely Malaysia are at the level of 96.4, the Philippines are at the level of 95.5 and Thailand is still at the level of 94.4. The purpose of this research is to design a Business Incubator Platform in an effort to increase the competency of MSME players through a business incubator. If the competence of MSME players matches current needs, it is hoped that Indonesian MSMEs will be able to compete and improve the Indonesian economy. The method used in this study is the Waterfall Model. While the stages carried out in this method are the stages of system requirements analysis, design, implementation, and system maintenance. While system testing uses the Black Box testing model which focuses on system functionality. The result of this research is an Incubator Platform that can be used by MSME players to improve their business competence. To join this platform, UMKM players register through the platform, after being verified by the admin team, MSME players can use the features that have been provided.
PENGARUH TAMBAHAN PENGHASILAN PEGAWAI (TPP) DAN KOMPETENSI TERHADAP KINERJA PEGAWAI DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN OGAN KOMERING ULU Martini, Martini; Munajat, Munajat; Kenamon, Mardiah
Forum Bisnis Kewirausahaan Vol 14 No 1 (2024): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v14i1.9304

Abstract

The research was conducted at the OKU Regency Tourism and Culture Office. The research method uses quantitative descriptive using multiple linear regression data analysis. Based on the results of the analysis and discussion that has been carried out, it can be concluded that partially Additional Employee Income (X₁) has a significant effect on Employee Performance at the OKU Regency Tourism and Culture Office and the Competency variable (X₂) has a significant effect on Employee Performance at the OKU Regency Tourism and Culture Office. Simultaneously, Employee Income Supplement (X₁) and Competence (X₂) have a significant influence on Employee Performance at the Tourism and Culture Office of OKU Regency. The coefficient of determination (R2) obtained is 0.874. This shows that the contribution of the influence of additional employee income and competence on employee performance is 87.4% while the remaining 12.6% is influenced by other variables not mentioned in this study.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN OGAN KOMERING ULU sari, Fifian permata; Santika, Dewi; Sari, E Yunita; Kenamon, Mardiah
Forum Bisnis Kewirausahaan Vol 14 No 1 (2024): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v14i1.9312

Abstract

Kinerja pegawai merupakan hasil dari interaksi antara berbagai faktor, baik internal maupun eksternal, yang mempengaruhi cara pegawai menjalankan tugas-tugasnya. Dua faktor kunci yang secara signifikan mempengaruhi kinerja pegawai adalah gaya kepemimpinan yang diterapkan di dalam organisasi dan tingkat motivasi yang dimiliki oleh pegawai tersebut. Kinerja pegawai di instansi pemerintah, khususnya di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Ogan Komering Ulu sangat berpengaruh pada kualitas pelayanan publik. Kinerja yang baik akan memastikan bahwa masyarakat menerima pelayanan yang cepat, tepat, dan akurat dalam hal administrasi kependudukan seperti pembuatan KTP, Akta Kelahiran, dan Dokumen lainnya. Oleh karena itu, peningkatan kinerja pegawai di instansi ini menjadi perhatian penting. penelitian ini menggunakan pendekatan kuantitatif untuk mengukur variabel-variabel tertentu dan menentukan hubungan antara gaya kepemimpinan, motivasi dan kinerja pegawai. Secara simultan diketahui bahwa variabel Gaya kepemimpinan (X1) dan motivasi (X2) berpengaruh terhadap Kinerja Pegawai (Y) pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Ogan Komering Ulu. Hasil analisis koefisien determinasi (R Square) adalah sebesar 0,574 atau 57,4% menujukkan bahwa Gaya kepemimpinan (X1) dan motivasi (X2) terhadap (Y), sedangkan sisanya 42,6% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini yaitu pendidikan, pengalaman kerja, persefsi, dan sikap kerja.