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MEMPREDIKSI POTENSI FINANCIAL DISTRESS BERUPA KEBANGKRUTAN MENGGUNAKAN ANALISIS KOMPARASI MODEL SPRINGATE (S-Score) DAN ZMIJEWSKI (X-Score) (STUDI KASUS PADA PT. TIMAH Tbk SELAMA PERIODE 2020-2023: KORUPSI 300 TRILLIUN) Rachelia Putri Nur Azizah; Sigit Santoso
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i11.10132

Abstract

ABSTRACT The research objectives to be achieved in accordance with the formulation of the problems that have been described are to find out, analyze and answer how the results of the prediction of potential financial distress, in the form of bankruptcy at PT Timah Tbk during the 2020-2023 period and to find out whether there are significant differences between the Springate and Zmijewski models. The data / sample collection technique was carried out using the documentation study method and literature study through the official website of the Indonesia Stock Exchange and the company website. The analysis technique used to test the hypothesis is the Paired Sample t-test and Multiple Discriminant Analysis (MDA). The results of this study indicate that the Springate model predicts PT Timah Tbk has potential bankruptcy in 2020 and 2023, and in the other 2 years the company is in a safe financial condition, while Zmijewski predicts that there is no indication of potential bankruptcy that will be experienced during the period 2020 to 2023. Then, other results state that there are significant differences between the Springate and Zmijewski models in predicting potential bankruptcy. ABSTRAK Tujuan penelitian yang ingin dicapai sesuai dengan rumusan masalah yang telah dipaparkan yaitu untuk mengetahui, menganalisis dan menjawab bagaimana hasil prediksi potensi financial distress, berupa kebangkrutan pada PT. Timah Tbk selama periode 2020-2023 dan untuk mengetahui apakah terdapat perbedaan signifikan antara model Springate dan Zmijewski. Teknik pengumpulan data/sampel dilakukan dengan menggunakan metode studi dokumentasi dan studi kepustakaan melalui website resmi Bursa Efek Indonesia serta website perusahaan. Teknik analisis yang digunakan untuk pengujian hipotesisnya adalah Uji Paired Sample t-test dan Multiple Discriminant Analysis (MDA). Hasil dari penelitian ini menunjukkan bahwa model Springate memprediksi PT. Timah Tbk memiliki potensi kebangkrutan di tahun 2020 dan 2023, dan di 2 tahun lainnya perusahaan dalam kondisi keuangan yang aman, sementara Zmijewski memprediksi bahwa tidak ada indikasi potensi kebangkrutan yang akan dialami selama periode 2020 hingga 2023. Kemudian, hasil lainnya menyatakan bahwa terdapat perbedaan signifikan antara model Springate dan Zmijewski dalam memprediksi potensi kebangkrutan.
Pengembangan Usaha Melalui Inovasi Produk dan Pemasaran Media Sosial pada Usaha Mikro Kue Tradisional “ Puji Lestari “ di Menur Pumpungan Surabaya Mataji Mataji; Sigit Santoso
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember: Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i4.1622

Abstract

Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, it should encourage all economic actors, including SMEs and Micro Enterprises, to improve themselves in order to improve the quality of production of both goods and services. If this is not done, then Indonesia will be an "soft" market for other ASEAN countries because Indonesia has the largest population (population size) in ASEAN, namely no less than 270 million people. SMEs and Micro Enterprises, which are the embodiment of people's economic democracy, will be very hard hit if the heavy flow of goods and services from various ASEAN countries invades the Indonesian market. Realizing this, strengthening (empowering) SMEs and Micro Enterprises is a necessity and necessity to be able to find a national identity that has comparative advantage and competitive advantage. This activity begins with identifying existing problems and then finding a method for solving them. The method used is by providing training and mentoring. The results that have been achieved are the ability of the Traditional Cake business to optimize its sales by using local raw materials. In this way, the Traditional Cake Micro Business "Puji Letari" can improve its capabilities in the field of production and business management. These outcomes are an indication of increased business empowerment.
PENGARUH VARIAN MENU, KUALITAS PELAYANAN, DAN MEDIA SOSIAL INSTAGRAM TERHADAP KEPUTUSAN PEMBELIAN PADA INTANO COFFEE SHOP & ROASTERY DI KRIAN SIDOARJO Nerizza Arviana; Sigit Santoso
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i5.10548

Abstract

This study aims to prove and analyze the effect of menu variants, service quality, and Instagram social media on purchasing decisions at Intano Coffee Shop & Roastery in Krian Sidoarjo. This type of research is quantitative. Respondents in this study were 100 Intano Coffee Shop & Roastery consumers, using the accidental sampling method. Data was collected from respondents using a questionnaire, then the data was processed and analyzed using the SPSS 25 program. Data analysis techniques include validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination test, t-test and f-test. The results of this study indicate that menu variants have a significant effect on purchasing decisions. Service quality has a significant effect on purchasing decisions. Instagram social media has a significant effect on purchasing decisions. Menu variants, service quality and Instagram social media simultaneously have a significant effect on purchasing decisions at Intano Coffee Shop & Roastery in Krian Sidoarjo. Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh varian menu, kualitas pelayanan, dan media sosial instagram terhadap keputusan pembelian pada Intano Coffee Shop & Roastery di Krian Sidoarjo. Jenis penelitian ini adalah kuantitatif. Responden dalam penelitian ini adalah konsumen Intano Coffee Shop & Roastery yang berjumlah 100 orang, dengan menggunakan metode accidental sampling. Data dikumpulkan dari responden dengan menggunakan kuesioner, kemudian data diolah dan dianalisis menggunakan program SPSS 25. Teknik analisis data meliputi uji validitas, uji reabilitas, uji asumsi klasik, uji regrensi linier berganda, uji koefisien determinasi, uji-t dan uji f Hasil penelitian ini menunjukkan bahwa varian menu berpengaruh signifikan terhadap keputusan pembelian. Kualitas pelayanan berpengaruh signifikan terhadap keputusan pembelian. Media sosial instagram berpengaruh signifikan terhadap keputusan pembelian. Varian menu, kualitas pelayanan dan media sosial instagram secara simultan berpengaruh signifikan terhadap keputusan pembelian pada Intano Coffee Shop & Roastery di Krian Sidoarjo.
PENGARUH DIGITAL MARKETING, ONLINE CUSTOMER REVIEW, DAN STORE ATMOSPHERE TERHADAP KEPUTUSAN PEMBELIAN PADA COFFEE SHOP RAW AND BITTER DI SURABAYA Aprilia Nurul Hidayah; Sigit Santoso
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i12.10924

Abstract

This study aims to test whether the variables of digital marketing, online customer reviews and store atmosphere have an effect on purchasing decisions at the Raw and Bitter coffee shop in Surabaya with a sample of 100 respondents. The data collection method used is by respondents filling out a questionnaire. Testing in this study was carried out using the SPSS version 25 program. Data analysis techniques in this study include instrument testing, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests and heteroscedasticity tests, multiple linear regression tests, correlation tests, determination coefficient tests, while hypothesis testing uses the T test and F test. The results of this study indicate that the F test simultaneously all independent variables together have an effect on the dependent variable, namely purchasing decisions. While for the results of the t-test or partial test, the Digital Marketing variable has a significant and positive effect on purchasing decisions, the Online Customer Review variable has a significant and positive effect on purchasing decisions, the Store Atmosphere variable has a significant and positive effect on purchasing decisions at the Raw and Bitter coffee shop in Surabaya. Penelitian ini bertujuan untuk menguji apakah variabel digital marketing, online customer review dan store atsmophere berpengaruh terhadap keputusan pembelian pada coffee shop Raw and Bitter di Surabaya dengan jumlah sampel sebanyak 100 orang responden. Metode pengumpulan data yang digunakan yaitu dengan cara responden mengisi kuesioner. Pengujian dalam penelitian ini dilakukan dengan program SPSS versi 25. Teknik analisis data pada penelitian ini meliputi uji instrumen yaitu uji validitas dan uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji multikolinieritas dan uji heterokedastisitas, uji regresi linear berganda, uji korelasi, uji koefisien determinasi, sedangkan uji hipotesis menggunakan uji T dan uji F. Dari hasil penelitian ini menunjukkan Uji F secara simultan seluruh variabel independen bersama-sama berpengaruh terhadap variabel dependen yaitu keputusan pembelian. Sedangkan untuk hasil penelitian Uji t atau parsial variabel Digital Marketing berpengaruh signifikan dan positif terhadap keputusan pembelian, variabel Online Customer Review berpengaruh signifikan dan positif terhadap keputusan pembelian, variabel Store Atmosphere berpengaruh signifikan dan positif terhadap keputusan pembelian pada coffee shop Raw and Bitter di Surabaya.
PENGARUH CAFE ATMOSPHERE, FASILITAS, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA ROSELLA COFFEE 1.1 CANDI DI KOTA SIDOARJO Muhima Falasifa; Sigit Santoso
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 13 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i13.10931

Abstract

This study aims to prove and analyse the effect of cafe atmosphere, facilities, and service quality on customer satisfaction. By optimising these three variables, it is hoped that visitors or consumers of Rosella Coffee 1.1 Candi will increase by always paying attention to customer satisfaction. Respondents in this study totalled 100 respondents. Data was collected from respondents by filling out a questionnaire, then the data was processed and analysed using SPSS 25. Data analysis techniques include reliability test, validity test, multiple linear regression analysis, coefficient of determination test, T test, and F test. The analysis techniques used are multiple linear regression tests, coefficient of determination tests, T tests, and F tests. The instrument tests used include validity and reliability tests. Overall, the indicators used in this study are valid because r-count> r-table with a significant level <0.05 and reliable because the Cronbach's alpha coefficient> 0.60. The classic assumption test results also show that no symptoms occur. The analysis findings concluded that all variables have a significant effect on customer satisfaction. Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh cafe atmosphere, fasilitas, dan kulitas pelayanan terhadap kepuasan konsumen. Dengan mengoptimalkan ketiga variabel tersebut diharapkan pengunjung atau konsumen Rosella Coffee 1.1 Candi mengalami peningkatan dengan selalu memperhatikan kepuasan konsumen. Responden dalam penelitian ini berjumlah 100 responden. Data dikumpulkan dari responden dengan mengisi kuesioner, kemudia data diolah dan dianalisis menggunakan SPSS 25. Teknik analisis data meliputi uji reliabilitas, uji validitas, analisis regresi linear berganda, uji koefisien determinasi, uji T, dan uji F. Teknik analisis yang digunakan adalah uji regresi linear berganda, uji koefisien determinasi, uji T, dan uji F. Uji instrumen yang digunakan diantaranya uji validitas dan uji reliabilitas. Secara keseluruhan indikator yang digunakan dalam penelitian ini valid karena r-hitung > r-tabel dengan tingkat signifikan <0,05 dan reliabel karena koefisien cronbach’s alpha > 0,60. Hasil uji asumsi klasik juga menunjukkan bahwa tidak terjadi gejala. Hasil temuan analisis menyimpulkan bahwa semua variabel berpengaruh signifikan terhadap kepuasan konsumen.
PENGARUH KUALITAS PRODUK, WORD OF MOUTH DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PADA MINUMAN SUWEGER CABANG TAMBAK REJO SURABAYA Sephia Wati; Sigit Santoso
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i1.11034

Abstract

This study aims to analyze the effect of product quality, word of mouth, and brand image on purchasing decisions on suweger drinks, tambak rejo branch. This research uses quantitative methods. The population in this study were consumers who had made purchases at Suweger, with a sample of 100 respondents. The data collection method used a questionnaire. The data analysis technique used is multiple linear regression analysis with the help of SPSS 30 software. The results of the t test research state that product quality, word of mouth, and brand image have a significant effect on purchasing decisions on suweger drinks, tambak rejo branch. The results of the F test state that product quality, word of mouth, and brand image simultaneously influence purchasing decisions on suweger drinks, tambak rejo branch. While the results of the R2 test show that the effect of the independent variable on the dependent variable is 72.7%, while the remaining 27.3% is influenced by other variables outside the research model. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, word of mouth, dan citra merek terhadap keputusan pembelian pada minuman suweger cabang tambak rejo. Penelitian ini menggunakan metode kuantitatif. Populasi pada penelitian ini adalah konsumen yang telah melakukan pembelian di Suweger, dengan sampel sebanyak 100 responden. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan software SPSS 30. Adapun hasil penelitian uji t menyatakan kualitas produk, word of mouth, dan citra merek berpengaruh signifikan terhadap keputusan pembelian pada minuman suweger cabang tambak rejo. Hasil uji F menyatakan bahwa kualitas produk, word of mouth, dan citra merek berpengaruh secara simultan terhadap keputusan pembelian pada minuman suweger cabang tambak rejo. Sedangkan hasil dari uji R2 menunjukkan bahwa pengaruh variabel independent terhadap variabel dependent sebesar 72,7% sedangkan sisanya 27,3% dipengaruhi variabel lain diluar model penelitian. Kata Kunci: Kualitas Produk, Word Of Mouth dan Citra Merek.
PENGARUH BRAND AWARENESS, DESAIN PRODUK, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK BRAND FASHION ERIGO PADA GENERASI Z DI DESA TAKERHARJO SOLOKURO LAMONGAN Sujedatul Ilmia Sholiha; Sigit Santoso
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i1.11038

Abstract

Penelitian ini bertujuan mengidentifikasi dampak dari brand awareness, desain produk, dan persepsi harga terhadap keputusan pembelian produk brand fashion erigo pada generasi z. Penelitian dilakukan di desa Takerharjo Solokuro Lamongan. Pengujian penelitian berfungsi untuk mengetahui variabel secara parsial dan simultan pada variabel bebas dan variabel terikatnya. Penelitian ini menggunakan angket untuk mengumpulkan data dan menganalisisnya dengan metode kuantitatif deskriptif yang instrumen penelitiannya akan disebar di desa Takerharjo Solokuro Lamongan dengan target responden generasi z. Responden yang telah didapatkan berjumlah 140 responden, lalu pengambilan sampel dilakukan dengan menyebar kuesioner penelitian. Pengujian data penelitian dimulai dari uji validitas dan reliabitias untuk menguji kuesioner. Tahap selanjutnya dilakukan dengan uji asumsi klasik empat tahapan yaitu berupa penguujian normalitas, heteroskedastisitas, multikolonieritas, dan autokorelasi, lalu dilanjut dengan analisis linier berganda sebelum dilakukan uji hipotesis. Pada teknik pengujian hipotesis diberlakukannya pengujian T dan F. Hasil pengujian secara hipotesis parsial brand awareness berpengaruh signifikan terhadap keputusan pembelian, desain produk berpengaruh signifikan terhadap keputusan pembelian, persepsi harga berpengaruh signifikan terhadap keputusan pembelian, dan adapun pengujian hipotesis secara simultan brand awareness, desain produk, dan persepsi harga berpengaruh signifikan terhadap keputusan pembeli produk brand fashion erigo pada generazi z di desa Takerharjo Solokuro Lamongan.
Edukasi Tentang Motivasi Kerja dan Budaya Organisasi Melalui Media Poster kepada Karyawan Kantor Berita Online X di Surakarta Neni Kumalasari; Norma Setya Anggraini; Sri Mentari; Sigit Santoso
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i4.848

Abstract

Organizations need human resources as the main support in achieving the desired goals. Quality human resources are able to contribute to advancing the organization and increasing organizational productivity. Employee performance is influenced by several factors including work environment, work discipline, organizational culture, leadership, and work motivation. However, there are still many employees who are not optimal in carrying out their responsibilities due to a lack of work motivation and poor organizational culture. One effort that can be made to overcome this problem is by providing education through print media such as posters. The aim of this psychoeducational activity is to increase employee work motivation and awareness, especially employees at one of the news agencies in the city of Surakarta, to create a good organizational culture. The methods used in implementing this activity are observation and psychoeducation through posters. The target of this activity is employees who work at one of the news agencies in the city of Surakarta. The results of this activity are positive changes shown by employees in terms of work discipline and enthusiasm in carrying out their work..  
Peranan Bpjs Ketenagakerjaan Dalam Pelaksanaan Program Jaminan Kecelakaan Kerja (JKK) Bagi Mitra Ojek Online Anita Kartika Dewi; Cyndi Yuniarti; Sigit Santoso
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i4.850

Abstract

Abstract.The aim of this research is to analyze the implementation of the Social Security Administering Agency for work accidents experienced by workers and the implementation of the Social Security Administering Agency for work accidents experienced by workers. This research uses descriptive analytical research with a normative juridical approach. The results of this research show that BPJS Employment protects online motorcycle taxi partners with its five programs, namely; work accident insurance, old age insurance, death insurance, pension insurance and job loss insurance. The obstacle in employment protection for online motorcycle taxi partners is that there are still several online motorcycle taxi partners who are not registered as BPJS Employment participants due to various reasons, which means that protection for online motorcycle taxi partners is still not optimal.
HUMAN RESOURCES MANAGEMENT AUDIT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE AT PT. KIMIA FARMA TRADING AND DISTRIBUTION (SIDOARJO BRANCH) JB Amiranto; Sigit Santoso
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 7 No. 3 (2022): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i3.1872

Abstract

The research objective to be achieved in accordance with the formulation of the problem that has been described is to determine the effectiveness of employees in HR management audits at PT. Kimia Farma Trading & Distribution (Sidoarjo Branch). This study took respondents from several employees with a total of 30 people. In its implementation in the field, this study took primary data using a questionnaire. Secondary data obtained from the administrative supervisor of PT. Kimia Farma Sidoarjo Branch Trading and Distribution includes company profile, company organizational structure and PT. Kimia Farma Trading and Distribution Sidoarjo branch. This type of research uses qualitative research methods. The analytical method used is to set criteria, describe conditions, find causes, and conclude results. In Key analysis that PT. Kimia Farma Trading and Distribution Sidoarjo branch has been running effectively in accordance with company regulations.