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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Rekayasa Sistem Industri Journal of Auditing, Finance, and Forensic Accounting Edu Sains: Jurnal Pendidikan Sains dan Matematika Assets: Jurnal Akuntansi dan Pendidikan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Journal of Digital Business and Management Sinergi International Journal of Economics Jurnal Inovasi dan Pengabdian Economics and Digital Business Review
Nurul Hidayah
Universitas Negeri Yogyakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Prediksi Kebangkrutan Usaha Dengan Metode Altman Z-Score Modifikasi Pada PT. Wismilak Inti Makmur Tbk Saat Pandemi Covid 19 Nurul Hidayah; Ni Putu Dian Puspawati
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2567

Abstract

Penulis melakukan penelitian ini untuk memperoleh informasi adanya tanda awal yang menunjukan potensi kebangkrutan pada PT. Wismilak Inti Makmur Tbk ketika puncak pandemi covid 19 di Indonesia. Metode penelitian yang digunakan penulis yaitu deskriptif kuantitatif, merupakan pendekatan yang menggunakan angka-angka, dengan dukungan literatur kepustakaan agar diperoleh kesimpulan yang tepat dan valid berdasarkan hasil analisa atas sesuatu yang diteliti. Data sekunder atau data yang sudah tersedia, berupa laporan keuangan perusahaan periode 2020-2021 digunakan peneliti dalam melakukan penelitian diperoleh dari https://www.idx.co.id. Analisis prediksi kebangkrutan usaha digunakan metode altman Z- Score, merupakan metode yang menggunakan perhitungan rasio keuangan dalam laporan keuangan untuk memprediksi tingkat kebangkrutan suatu usaha. (Supardi, 2003:73). Hasil penelitian menggunakan Altman Z-Score menunjukan bahwa kondisi PT.Wismilak Inti Makmur Tbk dalam dua tahun tersebut berada pada kategori sehat, dengan perolehan nilai 9,086 dan 7,0556 Artinya nilai tersebut sudah melebihi kategori nilai suatu perusahaan dikatakan sehat yaitu Z > 2,6.
A Multi-Method Adaptive Ergonomic Framework for Mitigating MSDs among Pre-Elderly Workers in MSMEs Amar Al Haq; Aulia Fatma Nur Indah Sari; Nurul Hidayah
Jurnal Rekayasa Sistem Industri Vol. 15 No. 2 (2026): Jurnal Rekayasa Sistem Industri
Publisher : Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jrsi.10514

Abstract

Purpose: This study aims to develop and evaluate an adaptive ergonomic framework for reducing Musculoskeletal Disorder (MSD) risks among pre-elderly workers in Micro, Small, and Medium Enterprises (MSMEs). Methodology: This study adopted a sequential quantitative design consisting of two consecutive phases. The first phase involved a cross-sectional ergonomic assessment of 50 pre-elderly MSMEs workers using the Nordic Body Map (NBM), Rapid Entire Body Assessment (REBA), Rapid Upper Limb Assessment (RULA), and Quick Exposure Checklist (QEC). Based on the integrated assessment results, an adaptive ergonomic framework incorporating administrative controls, engineering controls, ergonomic personal protective equipment (PPE), and anthropometry-based workstation redesign was developed. The second phase evaluated the framework through a 14-day before–after intervention study in five selected MSMEs. Results: Most workers were exposed to moderate-to-very high ergonomic risks, with musculoskeletal complaints predominantly affecting the lower back, back, wrists, neck, and lower extremities. Following implementation, QEC exposure scores decreased across the five MSMEs from 68.7–84.5% before intervention to 46.3–63.2% after intervention, accompanied by reductions in REBA/RULA risk classifications and lower NBM complaint levels. Conclusion: The proposed framework effectively reduced ergonomic risks and musculoskeletal complaints among pre-elderly MSMEs workers through practical and low-cost interventions. Originality: This study contributes a comprehensive and context-specific adaptive ergonomic framework that integrates risk assessment, workstation redesign, administrative controls, and ergonomic PPE recommendations tailored to the characteristics of pre-elderly workers in resource-constrained MSMEs.
Co-Authors Abdullah Taman Aflaha Aziza Awalina Amar Al Haq Ani Widayati Aulia Fatma Nur Indah Sari Candra Widyastuti Christina Ismaniati Dian Normalitasari Purnama Fitria Ningrum Sayekti Mardiansyah, Yoga Muhyadi Muhyadi Muslikhah Muslikhah Ni Putu Dian Puspawati Niken Purnamasari Niken Purnamasari Oktafia, Millanda Ponty S.P. Hutama Putri Rizki Windiarti Rahmanto, Pramudita Ratna Candra Sari Ratna Rosita Pangestika Sudirman, Amalia Nurannisa Sukirno Sukirno Umar Yeni Suyanto Yuliansah Yuliansah