Claim Missing Document
Check
Articles

Found 23 Documents
Search

Apa yang Menyebabkan PT Sri Rejeki Isman Tbk Bangkrut? Eva Lestari; Tiya Nurfauziah; Sari Rusmita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8808

Abstract

This study aims to analyze the causes of bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) by examining the influence of financial ratios on bankruptcy risk as measured by the Altman Z-score, while also considering the inflation rate as a control variable. Although Sritex once demonstrated sound financial performance, the company was officially declared bankrupt in 2025. This research employs a quantitative approach using multiple linear regression to test the relationship between liquidity, solvency, profitability, activity, and inflation rate on the Z-score. The data used consists of the company’s quarterly financial reports from 2014 to 2024, totaling 42 observations, analyzed using SPSS version 25. The results show that all four financial ratios (liquidity, solvency, profitability, and activity) significantly influence the Z-score, with the direction of influence aligning with financial and signaling theories. Liquidity, profitability, and activity have a positive effect on increasing the Z-score, while solvency has a significant negative effect. Conversely, the inflation variable does not significantly affect bankruptcy risk. These findings confirm that internal company factors reflected in financial ratios play a more dominant role in predicting bankruptcy compared to external factors. This study is expected to serve as a reference for management and investors in evaluating corporate financial risk more accurately and based on data.
Pengaruh Konten Postingan Akun Instagram @keber_gayo Terhadap Kepuasan Pembaca Rizha, Fachrur; Lestari, Eva; Kartini
Mubeza Vol. 14 No. 1 (2024): Maret 2024
Publisher : IAIN Takengon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54604/mbz.v14i1.405

Abstract

Penelitian ini memfokuskan pada pengaruh konten postingan dalam akun @keber_gayo terhadap kepuasan pembaca di Takengon, Aceh Tengah. Yakni pengaruh yang didapatkan oleh masyarakat Aceh Tengah dari postingan pada akun @keber_gayo yang menyampaikan berita peristiwa yang terjadi di Aceh Tengah, Bener Meriah, Gayo Lues dan sekitarnya. Adapun tujuan dari penelitian ini adalah untuk mengetahui kepuasan pembaca/followers terhadap konten postingan akun @keber_gayo, dan mengetahui pengaruh konten berita yang diposting oleh akun instagram @keber_gayo terhadap kepuasan pembaca/followers. Ditinjau dari permasalahan yang ada maka penelitian ini akan menggunakan metode kuantitatif. Metode penelitian kuantitatif adalah suatu metode yang digunakan untuk menggambarkan atau menjelaskan suatu masalah dengan hasil yang dapat digeneralisasikan. Hasil dari penelitian yang dilakukan oleh peneliti menggunakan perangkat lunak SPSS versi 26 dari hasil olahan data koefesien determinasi, Dapat diambil kesimpulan bahwa pengaruh variabel independen (konten postingan akun @keber_gayo) terhadap variabel dependen (kepuasan pembaca) memperoleh persentasi sebesar 53,4%. Dari hasil perolehan data hipotesis t hitung = 5.114 dan t tabel = 0.000. Dapat diambil kesimpulan bahwa t hitung lebih besar dari pada t tabel, maka hipotesis nol (Ho) ditolak, dan hipotesis alternatif (Ha) diterima. Yang berarti terdapat pengaruh konten postingan akun instagram @keber_gayo terhadap kepuasan pembaca di Takengon Aceh Tengah.
ANALYSIS OF LOAD AND WORK ENVIRONMENT FOR OPTIMIZATION OF HUMAN RESOURCES (HR) Apriyando, Muhammad; Reovaldy, Rafif; Yatun, Rohmi; Lestari, Eva; Hadiati, Eti; Elice, Deti
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 2 (2024): Third International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Structured planning is an essential element in achieving goals, both at the individual and organizational levels. With good planning, strategic steps can be formulated to ensure the achievement of goals effectively and efficiently. In the context of the organization, human resource planning (HR) plays a strategic role in ensuring the availability of manpower in accordance with operational needs. This process includes workload and workforce analysis to determine ideal workforce needs and improve organizational operational efficiency.  This study uses a research methodology (library research), which is a way to obtain data by knowing and studying theories from various literature related to research. However, many organizations face challenges in effectively integrating such analytics into HR management. These constraints often impact employee productivity, task distribution, and well-being. Therefore, it is important to understand the factors that affect the effectiveness of HR planning, especially related to workload and work environment conditions.  This study aims to evaluate the influence of workload variables and work environment on work security and its impact on employee stress levels. Using the literature review method, this study identified the mismatch between workload and individual capacity and a less conducive work environment as the main cause of increased work stress. Factors such as excessive work duration and uncomfortable environmental conditions contribute to high work pressure. The findings of this study provide important insights for organizations in designing appropriate interventions, such as optimizing workload distribution and improving work environment conditions. With these measures, organizations can improve employee well-being, reduce stress levels, and encourage overall workforce productivity