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Comparison Of The Accuracy Of Corporate Bankruptcy Prediction Models (Study On Listing And Delisting Companies In Indonesia Stock Exchange) Siti Rahayu Amalia; Abd. Rakhman Laba; Andi Aswan
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4760

Abstract

This a company is bankruptcy prediction method is needed by various parties, such as investors, accountants, governments, lenders, and management in order to predict the continuity of a company's operations in the future. Various bankruptcy prediction studies have been conducted to determine the most precise and accurate bankruptcy prediction model in predicting bankruptcy. This study aims to examine which of the Altman model, Zmijewski model, Springate model, CA-Score model, Grover model, and Ohlson model could significantly explain company bankruptcy and have the most accurate prediction accuracy. This research uses a descriptive quantitative approach. The sample is purposive sampling by taking 12 companies that were declared delisted from the Indonesia Stock Exchange in 2008-2022. The comparative sample is companies that are still listed on IDX with the same number and type, and randomly taken during the same period as the delisting company. The analysis technique in this research is binary logistic regression. The research results prove that of the six bankruptcy prediction models that can significantly explain company bankruptcy are the Zmijewski model, CA-Score model, and Ohlson model. However, the prediction model that has the most accurate level of prediction accuracy is the Zmijewski model. It is caused delisting companies that are the object of observation have a tendency of Earning After Taxes that obtained in a loss-profit or negative state and the amount of debt tends to be very large.. Keywords: delisting, bankruptcy prediction model, altman model, zmijewski model, springate model, ca-score model, grover model, ohlson model.
ANALYSIS OF INTELLECTUAL CAPITAL TO INCREASE BUSINESS PERFORMANCE (SURVEY ON PT. TELEKOMUNIKASI INDONESIA, TBK WITEL SULSEL) Marry Fusfita; Dian Parawansa; Andi Aswan
Journal of Risk and Uncertainty Issues Vol. 2 No. 1 (2023): Journal of Risk and Uncertainty Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jrui.v2i1.372

Abstract

This study aims to investigate the influence of dominant factors of intellectual capital: human capital, customer capital and structural capital to business performance as a test of the theory and models of Bontis et. al. (non monetary), with the surveyed private firms On PT. Telekomunikasi Indonesia, Tbk Witel Sulsel. The importance of intellectual capital is now considering that the company has begun to consider intellectual capital to distinguish intangible, intangible company's assets where assets are not only gained by spending some money but can also be used and make a profit. The respondents in this study were as 120 employees. The analysis technique used to test the hypothesis is factor analysis. The results showed that the three independent variables,
THE EFFECT OF COMPANY SIZE AND LAVERAGE ON STOCK RETURN WITH RETURN ON ASSETS AS AN INTERVENING VARIABLE IN GOVERNMENT-OWNED COMMERCIAL BANKS ( STUDY ON GOVERNMENT-OWNED COMMERCIAL BANKS 2017-2021 PERIOD) Ifa Laratifa Basri; Mursalim Nohong; Andi Aswan
Scientium Management Review Vol. 2 No. 2 (2023): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/smr.v2i2.402

Abstract

Study This aim For analyze influence Environment Work , and Leadership Style to loyalty employee through satisfaction Work as intervening variables at Bone Arasoe Sugar Factory . Data used in study This is the primary data obtained from questionnaire . Method taking sample use method … As for the amount sample used _ a total of 113 employees remained at the Arasoe Bone Sugar Factory . Method analysis used _ is method descriptive statistical analysis and analysis path (Path Analysis) with SPSS application Version 25 for windows. The results of research on pathways First show that Environment Work and Leadership Style influential positive and significant to satisfaction work at Bone Arasoe Sugar Factory . Whereas results research on pathways second show that Environment Work , Leadership Style , and Satisfaction Work influential positive and significant to Loyalty employees at Bone Arasoe Sugar Factory .
Implementation of Performance Management and Training on Employee Performance hendra winarta; Nuraeni Kadir; Andi Aswan
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 2 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i2.454

Abstract

The achievement of an corporation is largely determined by way of effective human resource management, due to the fact human assets have a chief position in organizational activities. The concept of human useful resource management is a technique of planning, organizing, directing and supervising the sports of procurement, improvement of repayment, integration, maintenance and release of human resources so that organizational dreams can be found out. what is the relationship between implementation of performance management, education on employee performance? There are still few researchers who explore this query. This study aims to (i) analyze and examine the effect of performance management implementation variables on employee performance; (ii) analyze and test the effect of training variables on employee performance; and (iii) analyze and examine the dominant variables influencing employee performance. This research is included in the category of survey research. This research was conducted at PT Pelabuhan Indonesia (Persero), Makassar Regional. This research was conducted within 2 (two) months. The population and sample in this study were all permanent employees of 71 people. Data collection techniques used closed questionnaires which were distributed to all respondents. The data analysis method used in this research is descriptive analysis and multiple linear regression analysis. The results showed that the performance management implementation variable and the education and training variable had a positive and significant effect on employee performance both partially and simultaneously. The performance management implementation variable has a dominant influence on employee performance
Pengaruh Capital Adequacy Ratio, Penyaluran Kredit terhadap Return on Asset dengan Non Performing Loan sebagai Variabel Intervening (Studi Kasus pada Bank Perkreditan Rakyat di Sulawesi Selatan) Dyan Ristiawan; Muhammad Ali; Andi Aswan
Paulus Journal of Accounting (PJA) Vol. 4 No. 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Adapun tujuan penelitian yang hendak dicapai adalah untuk menganalisis pengaruh Capital Adequacy Ratio dan penyaluran kredit terhadap Non Performing Loan dan Return on Asset pada Bank Perkreditan Rakyat di Sulawesi Selatan. Pengaruh Non Performing Loan terhadap Return on Asset, pengaruh Capital Adequacy Ratio terhadap Return on Asset dimediasi Non Performing Loan, serta menganalisis pengaruh Penyaluran Kredit terhadap Return on Asset melalui non performing loan. Untuk mengaplikasikan tujuan tersebut maka dipilih populasi pada Bank Perkreditan Rakyat dengan jumlah 80 periode pengamatan. Teknik pengumpulan data melalui dokumentasi dengan teknik analisis data menggunakan analisis jalur. Hasil riset diperoleh temuan bahwa kecukupan modal (CAR) memberikan pengaruh negatif tetapi signifikan terhadap NPL, penyaluran kredit (LDR) memberikan pengaruh positif dan signifikan terhadap kredit bermasalah (NPL), kecukupan modal (CAR) memberikan pengaruh positif dan signifikan terhadap ROA, penyaluran kredit (LDR) memberikan pengaruh positif dan signifikan terhadap ROA. Hasil analisis jalur bahwa kredit bermasalah (NPL) memberikan pengaruh negatif dan signifikan terhadap ROA. Dari hasil uji mediasi, maka dapat disimpulkan bahwa kredit bermasalah (NPL) dapat memediasi pengaruh CAR terhadap ROA dan dapat memediasi pengaruh LDR terhadap ROA pada Bank Perkreditan Rakyat di Sulawesi Selatan.
PENGARUH STRATEGI INOVASI TERHADAP PENINGKATAN KINERJA PERUSAHAAN OLEH PT.KENCANA ENERGI LESTARI, TBK Eston Septanugrah Samperuru; Jusni; Andi Aswan
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.178

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Penelitian ini bertujuan untuk mengetahui pengaruh inovasi proses dan inovasi produk terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk. Penelitian ini menggunakan metode kuantitatif, sedangkan pengumpulan data dilakukan dengan cara kuesioner yang dibagikan kepada 25 responden pegawai PT. Kencana Energi Lestari, Tbk sebagai sampel yang ditarik dari populasi. Populasi dari penelitian ini adalah pegawai PT. Kencana Energi Lestari, Tbk. Adapun teknik analisis datanya yakni menggunakan Analisis Linear Berganda. Hasil penelitian ini menunjukkan bahwa: (1) inovasi proses berpengaruh positif dan signifikan terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk. (2) inovasi produk berpengaruh positif dan signifikan terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk. Maka dapat dikatakan bahwa inovasi proses dan inovasi produk berpengaruh positif dan signifikan terhadap kinerja perusahaan oleh PT. Kencana Energi Lestari, Tbk.
Motivation, Commitments and Cultural Learning Environment of Learning Achievement TOEFL Preparation Course Participants in Central University Language Hasanuddin Ghofar Ilmi Kristianto; Muhammad Ali; Andi Aswan
Digital Economy and Digital Transformation Review Vol. 2 No. 1 (2023): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/deditr.v2i1.451

Abstract

one of the benchmarks for pupil competence can be measured via their studying achievement, that is additionally a prerequisite for a person who desires to work in an company. gaining knowledge of performance finished by way of someone within the teaching and mastering method can have an impact on getting to know effects which can be in accordance with their performance. what is the relationship between motivation, dedication, learning surroundings way of life on overall performance? There are nevertheless few researchers who discover this question. This study aims to determine the effect of motivation, commitment, and learning environment culture on learning achievement (increase in English scores/TOEFL scores) of English course participants at the Language Center of Unhas. This research was conducted at the Hasanuddin University Language Center. The population involved 150 English language course participants (TOEFL Preparation). The number of samples in this study were 100 people from TOEFL Preparation course participants, the number of samples was obtained from the results of the Slovin formula. The sampling technique used is random sampling. Sources of data collection were English language course participants at the Unhas. Data collection techniques consist of subject analysis, observation, questionnaires and literature studies. The analysis technique used is multiple regression analysis. The results showed that all hypotheses were accepted. Based on the test that the variables of motivation, commitment and culture of the learning environment have a positive and significant effect on learning achievement from both partial and simultaneous.
Quality of Service on Satisfaction and its Impact on Patient Trust Levels Daryanto; Sumardi; Andi Aswan
The Scientia Law and Economics Review Vol. 2 No. 2 (2023): The Scientia Law and Economics Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sler.v2i2.438

Abstract

In its declaration, there were various polemics related to the quality of hospital services after the implementation of the Health BPJS program. Some people think it will affect the quality of service. In creating good quality, many things are needed, one of which is how a company carries out quality control. It is important to carry out continuous quality control so that the products produced by the company are in accordance with the standards set by the company and in line with the standards set by the authorized agency. What is the relationship between tangible, responsiveness, reliability, assurance, and empathy on patient satisfaction? There are still few researchers who explore this question. This study aims to examine and analyze the effect of: a) tangible on patient satisfaction; b) responsiveness to patient satisfaction; c) reliability of patient satisfaction; d) assurance of patient satisfaction; e) empathy for patient satisfaction. This research was conducted at Inco Sorowako Hospital. The research method used is a descriptive survey method. Collecting data by distributing questionnaires to the respondents. The population in this study were all outpatients and inpatients at Inco Sorowako Hospital. The sample in this study is part of the population of outpatient and inpatient patients at Inco Sorowako Hospital for the period May-June 2017 which have relatively the same characteristics and are considered to represent a population of 100 people. The analysis technique uses Structural Equation Modeling analysis. The results of the analysis show that tangible, responsiveness, reliability, assurance, and empathy have a positive and significant effect on patient satisfaction. Service quality has a positive and significant effect on patient trust, and patient satisfaction has a positive and significant effect on patient trust.
REFORMULASI STRATEGI GUNA MENINGKATKAN TRANSAKSI DOMPET DIGITAL (STUDI KASUS PADA ACTIONPAY) Daryanto, Daryanto; Sumardi; Andi Aswan; Kamalia; Hendra Winarta
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3931

Abstract

. This study aims to reformulate an effective marketing strategy to increase the number of digital wallet transactions on the ActionPay platform. The phenomenon of declining user transaction activity is the background to the need for evaluation and reformulation of business strategies that are adaptive to the dynamics of the digital market. The location or place of the study was at the Head Office of PT. Asia Pelangi Remiten, Jakarta, the research period was two months. The population and sample were all employees of the ActionPay Digital Wallet in Indonesia, totaling 35 employees. The methodology used in this study was a qualitative approach with secondary data analysis by measuring the IFE Matrix (Internal Factor Evaluation), EFE Matrix (External Factor Evaluation), and IE Matrix. The results of the study indicate that the internal environment of the ActionPay digital wallet has a key strength in the form of a strategic partnership with Bank Syariah Indonesia which is very effective in attracting users who are sensitive to transaction costs. This partnership is a crucial asset that supports the growth and sustainability of ActionPay services in the market. However, ActionPay also faces a significant weakness, namely the lack of a deep understanding of the competitive advantages that have been established by the company among all human resources.