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ANALISIS PERBANDINGAN MODEL ALTMAN, SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN Rita Purnama Sari
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to identify and provide empirical evidence: 1) There are differences in potential bankruptcy in Food and Beverages companies using Altman, Springate and Zmijewski methods, 2) The most accurate prediction model in predicting bankruptcy of Food and Beverage companies, 3) Food and Beverages which is predicted to be bankrupt. Sampling using purposive sampling technique and obtained 13 companies. This study uses secondary data on Food and Beverages company listed in Indonesia Stock Exchange (BEI) period 2014-2016. Hypothesis testing using technique analysis tool One Way Anova Test Kruskal-Wallis Test and Mann-Whitney Test. The test results show that there are significant differences between the three models in predicting bankruptcy. Altman method has the highest accuracy rate of bankruptcy calculation, so the Altman method is the most effective method used to predict the potential bankruptcy in the company Food and Beverages. Based on the most accurate method, Altman Z-Score potential bankrupt is AISA, ALTO and PSDN.Keywords: Food and Beverages Company, Bankruptcy, Altman, Springate, Zmijewski
Partisipasi Masyarakat dalam Mewujudkan Pelayanan Publik Berkualitas di Kabupaten Labuhanbatu Sefri Doni; Rita Purnama Sari; Siti Masliyah Lubis
Jurnal Pembangunan Nagari Vol 8 No 1 (2023)
Publisher : Badan Penelitian and Pengembangan (Balitbang), Padang, West Sumatra, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30559/jpn.v8i1.347

Abstract

This research is intended to reveal the existing condition of public services and the level of community participation in public services in Labuhanbatu Regency with the following objectives: 1) to find out the existing condition of the compliance level of the Local Government of Labuhanbatu Regency to public service standards, 2) to find out the level of community participation in public services in Labuhan Batu District. This research was conducted at 8 locations, namely the Population and Civil Registration Service, Investment Service and One Stop Services, Social Service, Sigambal Health Center, Negeri Lama Health Center, Education Office, Manpower Office and Library and Archives Service. The method used is qualitative with data collection techniques by interviews, observation and document review. The results of the study show that the current condition of public services in Labuhanbatu Regency still has many shortcomings when viewed from the minimum standards as mandated by Law Number 20 of 2009 concerning Public Services. Not only that, community participation is also still very low in planning, monitoring and evaluating the implementation of public services in Labuhanbatu Regency. Thus the Regional Government of Labuhanbatu Regency needs to improve overall guidance, supervision and evaluation of the implementation of public service delivery in Labuhanbatu Regency.