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All Journal Majalah Ilmiah Teknologi Elektro Vokasi: Jurnal Riset Akuntansi Jurnal Pendidikan Bahasa Bali Undiksha JUIMA : Jurnal Ilmu Manajemen Jurnal Ilmu Gizi : Journal of Nutrition Science Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Journal of Tourism Economics and Policy Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Nirta: Studi Inovasi Majalah Ilmiah Teknologi Elektro Jurnal Maisyatuna
Komang Tri Wahyuni .
Fakultas Ekonomi Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Journal : Jurnal Nirta: Studi Inovasi

 1 
PENERAPAN SEKSI ADMINISTRASI KREDIT PADA LPD DESA ADAT KESIMAN Tri Wahyuni, Komang; Isabela, Fransiska
Jurnal Nirta : Inovasi Multidisiplin Vol 3 No 1 (2023): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v3i1.30

Abstract

Permodalan merupakan salah satu kendala masyarakat desa Adat atau pakraman, dimana kendala utama dari masyarakat dalam mendapat fasilitas kredit adalah jaminan. Fenomena ini yang membuat masyarakat di pedesaan mencari pendanaan melalui rentenir atau pihak pemberi pinjaman secara illegal. Hadirnya lembaga keuangan di desa pakraman disambut baik oleh masyarakat setempat, karena mereka dapat mengakses pinjaman secara resmi atau legal, bahkan tanpa jaminan. Hadirnya LPD ini membuat masyarakat kesiman menyambut baik dan diharapkan masyarakat setempat memperoleh pendanaan. Berdasarkan data profil pembukaan rekening bahwa rata-rata masyarakat kesiman memiliki mata pencariannya pedagang atau melakukan kegiatan UMKM. Kesulitan yang sering hadapi oleh masyarakat setempat adalah mendapatkan pemodalan (likuiditas). LPD Kesiman mengakomodasi permasalahan masyarakat dengan memberikan kredit tanpa anggunan khususnya untuk UMKM. Kegiatan administrasi bagian kredit adalah menghitung bunga, mengecek pembayaran secara berkala.
PENENTUAN HARGA POKOK PRODUKSI TERHADAP LABA USAHA; STUDI KASUS PADA UMKM DOUGHNUT DREAMLAND Komang Tri Wahyuni
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 1 (2024): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i1.66

Abstract

This research is a case study which aims to determine the determination of the cost of production towards business profits. Determining the cost of production uses two methods, namely full costing and variable costing, which is then analyzed for its effect on sales profits. In the research, the data used are primary data and secondary data. Primary data is obtained from direct observations of objects to obtain precise data as well as the results of interviews with business actors. Secondary data is obtained through company documents regarding data related to the cost of production which will affect the profits generated from the business. In this research, the approach taken by the author is a descriptive qualitative and quantitative approach, where this research describes the comparison of full costing and variable costing basic production prices and their influence on company profits. The object used in research at the UMKM Donut Dreamland is located in Denpasar, a home-based business operating in the culinary sector. The problem solving in this research is by calculating and analyzing the elements of production costs (manufacturing costs) such as direct raw material costs, direct labor and factory overhead costs, then determining the cost of production based on the full costing and variable costing methods, which are then analyzed for their effect on operating profit.
Studi Komparatif Financial Distress Perusahaan F&B di BEI Berdasarkan Ukuran Perusahaan dengan Metode Altman Z-Score (2020–2024) Komang Tri Wahyuni
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.309

Abstract

This study aims to analyze and compare the financial distress conditions of food and beverage (F&B) companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period based on firm size. The prediction model employed is the Altman Z-Score, which has been proven for more than 50 years to effectively detect potential bankruptcy with a high degree of accuracy. The research methodology applies a quantitative approach with a sample of 20 F&B companies selected through purposive sampling. Secondary data were obtained from annual financial reports available on the IDX. The analysis was conducted by calculating the Altman Z-Score values for each company, followed by a comparative test (independent sample t-test) to examine the differences in financial distress conditions between large and small firms. The findings reveal that small F&B companies have an average Z-Score of 4.41 (safe zone), while large companies record a score of 2.88 (grey zone). These results indicate that during the study period, small firms were relatively more adaptive and efficient in managing costs, whereas large firms were more exposed to pressures from fixed expenses and high leverage. Thus, financial distress in the F&B sector is significantly influenced by firm size. The study provides several recommendations: (1) large firms should improve cost efficiency and reduce reliance on debt; (2) small firms need to strengthen capitalization and corporate governance to ensure long-term sustainability; (3) investors should not only rely on firm size but also consider Altman Z-Score predictions when making investment decisions. Future research is recommended to apply other prediction models such as Springate or Grover and extend the sample to sectors beyond F&B to provide a more comprehensive understanding.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Ariasih, Kadek Dwi DESI NATALIA, DESI I Gede Darma Putra I Gusti Agung Krisna LESTARI I Made Oka Widyantara Isabela, Fransiska Lestari, IGA Krisna Made Dewantari Maheswari, Putu Gittanirwana Adinda Ni Made Ary Esta Dewi Wirastuti Ni Made Dwi Puspitawati Pande Putu Sri Sugiani, Pande Putu Sri Prof. Dr. I Nengah Suandi,M.Hum . Sthanika, Putu Devia Wisnu, I Wayan Gede