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PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score” Muhamad Nasir; kamaludin; Pratana Puspa Midiastuty
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/vh5vvz52

Abstract

ABSTRACT This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%).  Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%).  
Implementasi Teknologi IoT dalam Sistem Pemantauan Kualitas Udara di Politeknik Negeri Bengkalis Kurniawaty, Eva; Muhamad Nasir; M.Khairul
Buletin Ilmiah Informatika Teknologi Vol. 3 No. 1: September 2024
Publisher : AMIK STIEKOM SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58369/biit.v3i1.81

Abstract

The campus environment, with its high daily activity, has the potential to cause air pollution if not managed properly. Therefore, it is crucial to monitor and maintain air quality at Politeknik Negeri Bengkalis to ensure a safe and healthy environment for the entire academic community. This research aims to design and implement an Internet of Things (IoT)-based air quality monitoring system that provides real-time information about air quality to users. The system utilizes MQ-2 and MQ-135 sensors to detect levels of carbon monoxide (CO) and carbon dioxide (CO2), with programming following specific protocols. The primary focus of this research is to develop a monitoring device that measures CO and CO2 levels and promotes efforts to improve air quality. Testing of the system was conducted at Politeknik Negeri Bengkalis, and the results indicated that the average CO levels fall within the normal or good category, and CO2 levels are also considered good. This research is expected to contribute to efforts to maintain air quality on campus, supporting the health and safety of the entire academic community. Keywords: Campus, Pollutan, Internet of Things, CO, CO2.
ANALISIS KEUANGAN DANA TALANGAN UMROH PADA PT. FIRNANDO TEAM INDONESIA CABANG BENGKULU Herlina; Muhamad Nasir
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/7083b291

Abstract

The purpose of this research to analyze the financial mechanism of sharia-based Umrah bailout financing for Umrah pilgrims at PT. Firnando Team Indonesia Bengkulu Branch. The research method uses descriptive approach. The results show that the Umrah bailout financing at PT. Firnando Team Indonesia Bengkulu Branch emphasizes the principles of justice and transparency without elements of usury. This program makes the pilgrims very easy to carry out Umrah with flexible payments, but still requires commitment in repayment according to the agreement. The research concludes that the Umrah bailout financing funds at PT. Firnando Team Indonesia Bengkulu Branch is in line with the principles of Islamic financing and has a positive impact on increasing the accessibility of Umrah worship for the community.