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Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score Pada PT. Sri Rejeki Isman Tbk Tahun 2013-2022 Ita Adinda Pratika; Dina Pujiharti; Alisa Nurul Azka; Hanifah Hanifah; Nayla Audrey Aislinn; Nadila Aulia; Gunardi Gunardi; Linna Ismawati
Epsilon Journal of Management Vol. 2 No. 1 (2024): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v2i1.110

Abstract

The Altman Z-Score method is used in this research to determine the level of bankruptcy of PT. Sri Rejeki Isman Tbk from 2013 to 2022. Secondary data used in this research is in the form of company financial reports. In this research the data source was obtained from the financial reports of PT. Sri Rejeki Isman Tbk is listed on the Indonesia Stock Exchange (BEI). The five variables used in the Altman Z-Score method are working capital/total assets (X1), retained earnings/total assets (X2), earnings before interest and taxes/total assets (X3), and sales/total assets (X5). The results of this research indicate that the Altman Z-Score method can be applied to predict the possibility of company bankruptcy. The results of this analysis show that PT. Sri Rejeki Isman Tbk is predicted to experience bankruptcy in 2021-2022. This is indicated by the Z-Score value being below 1.8, which means that financial difficulties are very large and the risk is high. In 2018-2020 the company is predicted to be prone to bankruptcy and is marked with a value of 1.81 < Z-Score < 2.99.
THE LAW OF FOREST IN INDONESIA: PREVENTION AND SUPPRESSION OF FOREST FIRES Gunadi, Ariawan; Gunardi, Gunardi; Martono, Martono
Bina Hukum Lingkungan Vol. 4 No. 1 (2019): Bina Hukum Lingkungan, Volume 4, Nomor 1, Oktober 2019
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

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

Abstract

Forests have significant function related biological diversity, habitat protection of flora fauna such as orangutan, tiger, elephant; climate-related functions such as carbon sequestration, air pollution; human settlements, human health, school activities, habitat for people, rural livelihoods; state defense as natural resources such as commercial industrial wood, non-wood forest products, international and national trade; ecotourism, and recreation. However the problem in Indonesia is forest fires. In order to maintain its functions, all the famers, forestry-concession owners, government, local government and private enterprise should prevent and suppress the forest fires through the existing law and regulations such as Constitution Law of 1945, Act Number 5 Year 1990, Act Number 22 Year 1999, Act Number 41 Year 1999, Act Number 1 Year 2009, Act Number 6 Year 1994 and Act Number 17 Year 2004 and aircraft operation conducted by foreign aircraft such as Australia, Canada, Malaysia, Russia and Singapore to assist Indonesian’s forest fires.
ANALISIS PENGGUNAAN APLIKASI MOKA POS DALAM SISTEM INFORMASI PENERIMAAN KAS (STUDI KASUS UMKM AAB DI KECAMATAN CIPARAY): Use of the Moka POS Application Trisusena, Bambang; Marisa Nur Diyani, Asri; Fransisca, Anggie; Gunardi, Gunardi
Jurnal Teknologi Komputer dan Informatika Vol 2 No 1 (2023): Jurnal Teknologi Komputer dan Informatika (TEKOMIN)
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/tekomin.v2i1.121

Abstract

Point of Sale (POS) applications such as Moka POS have become an important aspect in managing cash receipt systems in various types of businesses. This research presents a general overview of the use of the Moka POS application in the context of cash receipts management. Moka POS not only simplifies the sales transaction process, but also provides various features that support financial management and business operations.Data was gathered in October 2023 and results were reached using a qualitative descriptive approach. Primary data from cashiers and AAB MSME owners were directly gathered for this study, along with secondary data from journals, e-books, and Mendeley. Three techniques were employed to acquire the data: observations, interviews, and documentation studies. According to study results, beginning January 2021, AAB MSMEs have operated cashier operations more effectively because the Moka Pos application was integrated into the cash receiving system.
The Role And Responsibility Of Notaries In Improving The Validity Of Deeds And Legalization Nurshinta, Fistyarahma; Gunardi, Gunardi
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 10 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i10.758

Abstract

The notary has permission to legalize private deeds requested by the party. However, private deeds often contain elements of unlawful acts. This research aims to describe the responsibilities of notaries towards their profession as public officials who make authentic deeds, and to describe the responsibilities of notaries regarding private agreements that contain elements of unlawful acts that have been legalized. The method used in this article is normative juridical, namely the study of secondary data using a statutory approach and a conceptual approach that has analytical descriptive research specifications. The results of the research in this article are: firstly, the responsibility of a notary towards his profession as an official who makes authentic deeds is only limited to the formal form of authentic deeds, not to the contents of the deed, every action carried out by a notary can be held accountable if there is a violation committed and this action can cause losses. for the parties. Second, the notary's responsibility for private agreements that contain elements of unlawful acts that have been legalized, namely that the notary does not dispute the contents of the private deed even though it contains an unlawful act clause.
Authority And Responsibility Of Notaries In Making Marriage Agreement Deed Edfiene Pungus, Dominiqy Injili; Gunardi, Gunardi
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 11 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i11.799

Abstract

This study discusses the authority and responsibility of notaries in making marriage agreement deeds. The purpose of this study is to describe and analyse the authority and responsibility of notaries in making marriage agreement deeds and the urgency of marriage agreements. This research method uses normative law because it is based on a statute approach and a conceptual approach. The result of this study is that the notary's authority in making the marriage agreement deed he made is limited to the content of the agreement that has fulfilled the conditions for the validity of the agreement under Article 1320 of the Civil Code, so he cannot be prosecuted in court; conversely, if the marriage agreement certificate does not meet the requirements of the validity of the agreement, then the deed made by a notary can be cancelled by the judge. The notary's responsibility in the marriage agreement is to ensure that no third party is harmed by the making of a marriage agreement after the marriage.
Notary Profession and Code Of Ethics In The Process Of Making A Deed Of Establishment Of A Limited Liability Company Christine, Christine; Gunardi, Gunardi
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.815

Abstract

A notary in business, especially in the growth of a Limited Corporation as a legal institution, is considered necessary. Therefore, the corporation can also gain legal protection besides obeying the rules. The presence of an authentic act- a legal product released by a notary- supports the law concept that becomes the source of justice. The procedure is the key to the established law; without proper procedure based on the established law and correct procedure based on established rules and regulations, the whole system will fail; therefore, the procedure has a vital role in maintaining a system. In founding a Limited Corporation, the role of a notary becomes the link of all procedures, especially after establishing the legal institution Administration Sistem in 2000 with the decree of the Minister of Law and Human Rights of the Republic of Indonesia number M01.HT.01.01. The year 2000 about The Enforcement of Legal Institution Administration Sistem in General Directorial of General Law Administration of Law and Human Rights Department Republic of Indonesia. The legal Institution Administration System was established to replace the ineffective manual system in founding limited Corporation Legalization. Many reasons still support manual system use, although it is against the former rule mentioned if the manual system is no longer usable.
The Precautionary Principle In The Transfer Of Trademark Rights By Notaries Diana, Fenny Riski; Gunardi, Gunardi
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.847

Abstract

The outcome of business activities in the field of services or trade can be identified as a trademark or service mark. The term "trademark" refers to a symbol that can be in the form of a picture, name, numbers, color arrangement, or a combination of these elements, possessing the ability to distinguish and be used in the trade of goods or services. Trademarks are intangible entities that can be transferred, including through agreements transferring ownership rights to the trademark. In the context of a trademark transfer, a notary plays a role in drafting the transfer deed. The purpose of this research is to comprehend and analyze the notary's role in the preparation of trademark transfer deeds and evaluate the notary's responsibility in providing legal protection to the parties involved, considering the intangible nature of trademarks. Legal data collection techniques involve primary and secondary legal materials. The research method employed is a normative juridical approach with legislative and conceptual perspectives. Based on the research findings, it is revealed that the principle of caution is one of the key principles that must be followed or adhered to by a notary in the execution of their duties.
STUDI PERBANDINGAN PENGGUNAAN HAK CIPTA FILM SEBAGAI OBJEK JAMINAN FIDUSIA DI INDONESIA DAN AMERIKA SERIKAT Halim, Dianita; Gunardi, Gunardi
UNES Law Review Vol. 5 No. 4 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.645

Abstract

Film copyright as object of fiduciary guarantees has been widely used in the United States. However, in Indonesia this still has many obstacles and it is suspected that only one Indonesian film production house has ever used its film copyright as a collateral object. This research was conducted to find out the mechanism and valuation system of using film as an object of fiduciary guarantees. This type of research is empirical legal research or sociological legal research with a comparative approach. This method was used because researchers wanted to find options for valuation systems and mechanisms for using film copyright as objects of fiduciary guarantees based on legal regulations and practices that occurred in the Indonesian and United States film industries. There are similarities between the process of using film copyright as collateral objects in Indonesia and the United States. In terms of the valuation system, there are many differences between Indonesia and United States because Indonesia does not have regulations about valuation system of copyrighted assets. The United States adopted the valuation process and method from WIPO (World Intellectual Property Organization) to conduct a valuation of a Copyright. The process includes the foundation, profile, methodology (cost method, market method, or income method) stages, and ends with the solution.
Kewajiban Pembayaran Pesangon Kepada Karyawan Usia Pensiun Yang Terkena Pemutusan Hubungan Kerja Sepihak Felicia, Felicia; Gunardi, Gunardi
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1254

Abstract

Companies often terminate employment relationships with their employees because the company’s conditions are not good, employees have reached their retirement age, etc. After terminating an employment relationship, employers are required to pay severance pay to employees as regulated in the employment law. However, there are still many companies that do not pay the severance pay or even only pay half of the severance pay which should disappoint their employees. This research aims to find out what the regulations regarding the rights and obligations of the parties are based on labor law. This research uses a normative research method using a statutory and regulatory approach related to this research and a case apporach in the Pontianak District Court Decision Number 25/Pdt.Sus-PHI/2021/PN.Ptk. Based on the research that has been carried out, employers have violated Article 156 of Law Number 13 of 2003 concerning Employment and are required to pay the severance pay after terminating their employment. The conclusion of this writing is that it is hoped for the employees and employers will comply with the rights and obligations that have been agreed before starting the employment relationship, including the agreement on severance pay so that conflict cannot be occur and the welfare of the parties can be achieved.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA PT POS INDONESIA (PERSERO) KOTA JAMBI Kristeria, Kris; Feranika, Ayu; Gunardi, Gunardi
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3548

Abstract

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA PT POS INDONESIA (PERSERO) KOTA JAMBI Kristeria1 kriskristeria@gmail.com Ayu Feranika ayuferanika2@gmail.com Gunardi gun4rdi.sj@gmail.comProgram Studi Komputerisasi AkuntansiUniversitas Dinamika Bangsa ABSTRACTPT. Pos Indonesia (Persero) Jambi City is one of the State-Owned Enterprises (SOEs) which isengaged in the largest services and spread across the country, by applying the principles of limited corporations, Weaknesses of PT. Pos Indonesia (Persero) Jambi City has not yet been approved in computerized activities for recording cash receipts and disbursements such as the use of Basar Books, as well as the use of default applications such as Microsoft Excel, which requires a relatively long usage time, both of which are complementary to report generation. To overcome this problem, a web-based cash receipt and expenditure accounting information system was created at PT. Pos Indonesia (Persero) Jambi City using the waterfall system development method. Data collection uses observation, interview, and literature study techniques. The results of this study resulted in the application of an accounting system for cash receipts and uses at PT. Pos Indonesia (Persero) Jambi City. Enabling assistance makes it easier for employees to manage cash receipt data and open cash, accelerate the presentation of reports and facilitate the process of finding cash data in and cash out at PT. Pos Indonesia (Persero) Jambi City. Keywords : Accounting information system, Cash Receipt, Cash Disbursement. ABSTRAKPT. Pos Indonesia (Persero) Kota Jambi merupakan salah satu Badan Usaha Milik Negara (BUMN)yang bergerak dibidang jasa pelayanan terbesar dan tersebar polosok tanah air, dengan menerapkan prinsip-prinsip perseroan terbatas, Kelemahan PT. Pos Indonesia (Persero) Kota Jambi dalam akvitas pencatatan penerimaan dan pengeluaran kas belum sepenuhnya terkomputerisasi seperti penggunaanBuku Basar, serta penggunaan aplikasi bawaan yaitu Microsoft Excel, sehingga membutuhkan waktu yang relatif  lama,  baik  dari  segi  perhitungan  hingga  pembuatan  laporan. Untuk mengatasi  permaslahan tersebut, maka dibangun sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis web pada PT. Pos Indonesia (Persero) Kota Jambi dengan menggunakan metode pengembangan sistem waterfall. Pengumpulan data menggunakan teknik observasi, wawancara, dan studi pustaka. Hasil penelitian ini menghasilkan aplikasi sistem akuntansi penerimaan dan pengeluaran kas pada PT. Pos Indonesia (Persero) Kota Jambi. Sehingga membantu memudahkan karyawan dalam pengelolaan data penerimaan kas  dan pengeluaran  kas,  mempercepat  dalam  penyajian  laporan  dan  mempermudah  dalam proses pencarian data kas masuk dan kas keluar pada PT. Pos Indonesia (Persero) Kota Jambi. Kata Kunci : Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas.