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Analisis Perbedaan Metode Springate dan Metode Zmijewski dalam Memprediksi Financial Distress Krisanti, Felicia; Martalena, Martalena
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.10085

Abstract

Penelitian ini dilakukan untuk mengkaji ulang inkonsistensi hasil penelitian terdahulu mengenai apakah terdapat perbedaan signifikan antara metode Springate dan metode Zmijewski dalam memprediksi financial distress pada perusahaan subsektor perdagangan ritel barang primer. Penelitian ini menggunakan data yang bersumber dari laporan tahunan perusahaan dalam subsektor perdagangan ritel barang primer, yang selanjutnya dianalisis menggunakan SPSS melalui uji normalitas dan dilanjutkan dengan uji beda. Hasil pengujian menunjukkan nilai signifikansi sebesar < 0,001, yang mengindikasikan adanya perbedaan yang signifikan dalam kemampuan prediksi financial distress antara metode Springate dan metode Zmijewski pada perusahaan di subsektor tersebut. Penelitian ini memberikan manfaat mengenai manajemen risiko bagi berbagai pihak seperti: 1) manajemen perusahaan untuk pengambilan keputusan strategis yang tepat, 2) investor untuk keputusan berinvestasi, 3) kreditor untuk keputusan pemberian kredit bagi perusahaan.
URGENSI PERLINDUNGAN HUKUM TERHADAP NOTARIS OLEH MAJELIS KEHORMATAN NOTARIS (MKN) DALAM DUGAAN TINDAK PIDANA YANG DILAKUKAN OLEH NOTARIS PADA TINGKAT PENYIDIKAN Martalena, Martalena
UNES Journal of Swara Justisia Vol 4 No 2 (2020): Unes Journal of Swara Justisia (Juli 2020)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ujsj.v4i2.162

Abstract

Notary public is a public official who has the duty and obligation to provide legal services and consultation to the public need. Legal assistance that can be given from a notary isin the form of making an authentic deed or other authority as referred to in Act Number 30 of 2004 concerning Notary Position (Notary Position Law). According to Article 15 paragraph (1) of Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of Notary, the criminal law policy regarding the limitation of authority in the investigation of a Notary Public is at the stage of legal formulation governing the authority of the Notary Honorary Council in the process trial of a notary in the case of providing recommendations of approval or rejecting requests from investigators, public prosecutors, or judges to take photocopies of the Minutes of Deed and / or documents attached to the Minutes of Deed or Notary Protocol in Notary Storage.Based on the discussion and analysis, it can be concluded that: 1. Notary Honor Advisory Considerations in providing recommendations to the Police Investigator regarding alleged criminal acts committed by the Notary, in the event that the Notary Honorary Council does not give permission to the police investigator because the consideration of the Notary Honorary Council is not sufficient reason for examine and take the minutes of the deed to the Notary Public, in the event that the Notary Honorary Council gives permission to the police investigator because there is sufficient evidence of a criminal act committed by the Notary Public. 2. Legal protection of the Notary Public on the recommendation of the Notary Honorary Council (MKN) to investigators regarding the alleged criminal act, the position of the Notary Public through the MKN can be carried out repressively because it is related to the application of Article 66 paragraph (1) of the UUJN, namely in giving approval or rejecting requests the investigator who wishes to summon a Notary in the trial process of the existence of the Notary Honorary Council as a legal protection institution for the position of a Notary Public. The legal protection given to a Notary aims to avoid the arbitrary actions of the investigator who wishes to summon a Notary in court.
Peningkatan Hasil Belajar Menyimak Berita melalui Penerapan Pembelajaran Kooperatif Tipe STAD Siswa Kelas VIII A3 MTs Darel Hikmah Pekanbaru Martalena, Martalena
Instructional Development Journal Vol 6, No 3 (2023): IDJ
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/idj.v6i3.28436

Abstract

Penelitian tindakan kelas dilakukan di MTs Darel Hikmah Pekanbaru pada kelas VIII A3, mengidentifikasi masalah rendahnya nilai siswa dalam menyimak berita. Sebagai solusi, digunakan model pembelajaran Kooperatif Tipe STAD dalam dua siklus, masing-masing terdiri atas perencanaan, tindakan, observasi, dan refleksi. Data kualitatif dari observasi dan catatan lapangan menunjukkan peningkatan keaktifan siswa dalam proses pembelajaran. Analisis data kuantitatif dari tes akhir siklus menunjukkan peningkatan signifikan dalam hasil belajar siswa. Sebelum pembelajaran, nilai keterampilan menyimak berita berada di bawah KKM, namun setelah menerapkan model Kooperatif Tipe STAD, rata-rata nilai siswa meningkat di atas KKM dan mencapai ketuntasan klasikal. Peningkatan ini dapat diatribusikan kepada kecocokan model pembelajaran dengan kebutuhan siswa. Dengan demikian, kesimpulan penelitian menunjukkan bahwa model pembelajaran Kooperatif Tipe STAD efektif dalam meningkatkan keaktifan siswa dan hasil belajar mereka dalam menyimak berita. Implikasi praktisnya adalah pentingnya penerapan model pembelajaran yang sesuai dengan karakteristik siswa untuk meningkatkan kualitas pembelajaran di kelas VIII A3 MTs Darel Hikmah Pekanbaru.
Enhancing Investment Literacy Level among people in Tasikmalaya Peter, Peter; Iskandar, Dini; Martalena, Martalena; Wahyusaputra, Tedy; Herlina, Herlina; Hadianto, Bram
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 4 (2025): November
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i4.264

Abstract

Low investment literacy in the community can lead to society being exploited by fraudsters offering high returns for a short period, only to require the invested money later, as seen in some cases in Tasikmalaya. Therefore, socialization to open social minds is needed: The legal investment instruments are still in the capital market as the alternatives. Moreover, this service community educates members of society in Tasikmalaya, specifically those affiliated with the Christian Education Agency Foundation, who serve as participants. By utilizing a lecture and question-and-answer approach, this community service works. To test their comprehension, committee members shared a Google Form containing multiple-choice investment problems based on Lusardi and Mitchell (2009) to gather correct responses before and after the material presentation. After that, the proper responses are compared. As a result, the increase in the average correct answer ratio happens from 65.38% to 77.56% before and after material presentation, respectively. Therefore, community service is effective in enhancing their understanding of the subject matter. Through this activity, the risk of fraudulent investment can be significantly reduced, allowing people to choose a suitable instrument based on their risk profile, especially in Tasikmalaya.