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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Mimbar PGSD Undiksha eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Sistemasi: Jurnal Sistem Informasi JURNAL MEDIA INFORMATIKA BUDIDARMA JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu International Journal of Natural Science and Engineering Jurnal Kreativitas PKM JURTEKSI Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Building of Informatics, Technology and Science Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas MAHESA : Malahayati Health Student Journal Griya Journal of Mathematics Education and Application J.Abdimas: Community Health Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Rural and Urban Community Empowerment INVOICE : JURNAL ILMU AKUNTANSI Journal of Applied Nursing and Health Wiga : Jurnal Penelitian Ilmu Ekonomi Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention Studi Akuntansi, Keuangan, dan Manajemen Jurnal Basicedu Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) OMNICODE Journal (Omnicompetence Community Developement Journal) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE International Journal of Economic Research and Financial Accounting MARAS : Jurnal Penelitian Multidisplin Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Ekualisasi Jurnal Pendidikan Refleksi Optimum: Jurnal Ekonomi dan Pembangunan Atestasi : Jurnal Ilmiah Akuntansi As-Sulthan Journal of Education Borneo Nursing Journal
Mira Mira
Balai Besar Riset Sosial Ekonomi, Kementrian Kelautan dan Perikanan Jalan KS Tubun Petamburan VI Jakarta 10260 Telepon 021-53650162
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H Hubungan Kadar Kolestrol Dalam Darah Dengan Tingkat Nyeri Kepala Pada Penderita Hipertensi di Desa Keramat Kecamatan Martapura Timur Suwandewi, Alit; Mira, Mira; Daud, Izma; Khalilati, Noor; Aprillia, Hanura; Prisilia, Ni Kadek Neviska
Journal of Nursing Invention Vol. 5 No. 1 (2024): Journal of Nursing Invention
Publisher : LPPM Universitas Sari Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33859/jni.v5i1.536

Abstract

Background: Non-communicable diseases are still a serious problem in Indonesia and the world. One of the non-communicable diseases is hypertension, hypertension occurs due to narrowing of blood vessels due to several factors, one of which is the accumulation of excess cholesterol fat. Hypertension often causes typical symptoms such as headache. Objective: To determine the relationship between blood cholesterol levels and the level of headache in patients with hypertension in Keramat Village, East Martapura District. Methods: The sampling technique used nonprobability sampling with a total sampling method involving 57 respondents with hypertension in Keramat Village, East Martapura District. This study used measurement sheet instruments using the spearman rank analysis test. Results: The study showed that the most respondents' cholesterol levels were in the high limit group (200-239mg/dL) as many as 36 respondents (63.2%) and the most head pain levels were in the moderate pain category (4-6) as many as 26 respondents (45.61%), the spearman rank test analysis showed the results of p-value = 0.000. Conclusion: There is a relationship between blood cholesterol levels and headache levels in hypertensive patients in Keramat Village, East Martapura District.
Pelatihan Pemanfaatan Software Pengolah Data Dalam Menganalisis Data Tingkat Pelajar di SMAN 3 Bengkayang Mira, Mira; Cahyaningtyas, Christian; Yuliana, Yuliana; P, Noviyanti
Abditeknika Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): Oktober 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v3i2.2454

Abstract

Metode pembelajaran sangat diperlukan untuk dapat menyesuaikan kebutuhan belajar siswa di dalam kelas. Dalam hal ini, pelatihan diberikan kepada siswa/i SMA N 3 Bengkayang. Berdasarkan hasil observasi dan wawancara dengan pihak sekolah, bahwa mata pelajaran Teknologi Informasi dan Komunikasi atau keterampilan Komputer dan Pengelolaan Informasi (TIK/KKPI) telah ditiadakan. Sehingga materi pelatihan harus di sesuaikan dengan pengetahuan siswa/i dengan melakukan pre-test dan post-test. Pelatihan diberikan untuk meningkatkan pemahaman siswa dalam mengoperasikan microsoft office khususnya Microsoft excel. Metode pelaksanaan pelatihan dimulai dari observasi, wawancara, persiapan materi, menyusun jadwal pertemuan, pelaksanaan dan Evaluasi. Berdasarkan hasil kegiatan pengabdian pelatihan analisis data tingkat pelajar, dapat diketahui bahwa kegiatan pelatihan analisis data dengan tools yang familiar masih perlu ditingkatkan sebagai bekal dan persiapan menuju dunia kerja maupun pendidikan lainnya. Dimana meskipun teori yang berkaitan dengan TIK dianggap sudah dapat dirangkum dengan mata pelajaran lainnya, namun masih banyak siswa/i yang belum mampu mengenal dan memahami meskipun hanya sekedar dasarnya saja, hal tersebut dapat dilihat dari hasil pre-test yang masih rendah dan menghasilkan nilai post-test yang yang sudah lebih bervarisi dan mengalami peningkatan dari sebelumnya.   Training on the use of Microsoft Excel must be adjusted to the level of understanding of students. Learning methods are needed to be able to adjust the learning needs of students in the classroom. In this case, the training was given to students of SMA N 3 Bengkayang. Based on the results of observations and interviews with the school, Information and Communication Technology or Computer Skills and Information Management (ICT/KKPI) subjects have been abolished. So the training material must be adjusted to the knowledge of students by doing pre-tests and post-tests. Based on the results of student-level data analysis service training activities, it can be seen that data analysis training activities with familiar tools still need to be improved as provision and preparation for the world of work and other education. Where even though the theory related to ICT is considered to be able to be summarized with other subjects, there are still many students who have not been able to recognize, understand even just the basics, this can be seen from the results of the pre-test which are still low and produce post-test that has more variety and has increased from before
Pelatihan dan Pendampingan Penggunaan Aplikasi Absensi Digital Perumdam Tirta Bengkayang Mira, Mira; Nurcahyo, Azriel Christian; Gudiato, Candra
Abditeknika Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v5i1.4988

Abstract

  Sistem atau aplikasi absensi digital telah banyak diterapkan oleh instansi pemerintah, swasta, perguruan tinggi dan instansi lainnya dalam hal ini Perumdam Tirta Bengkayang. Sistem Informasi Absensi Perumdam Tirta Bengkayang merupakan kerangka kerja yang digunakan untuk memudahkan pendataan kehadiran pegawai. Sistem absensi digital yang digunakan pada saat ini  memiliki keterbatasan seperti belum dapat menghitung jam efektif kerja secara otomatis serta belum terdapat fitur untuk mengantur jam presensi secara fleksibel. Dibalik sistem digital yang telah banyak diterapkan tidak menutup kemungkinan bahwa proses pengoperasian dengan fitur dan menu yang ada dapat membingungkan penggunanya. Oleh karena itu diperlukan pelatihan dan pendampingan penggunaan aplikasi agar user dapat mengenali fungsi  fitur dan menu yang tersedia. Tujuan dari pengabdian masyarakat ini adalah penulis akan membantu pihak Perumdam Tirta Bengkayang dalam pelatihan serta pendampingan sistem informasi absensi untuk memastikan sistem berjalan sesuai dengan fungsinya dan dapat dipahami oleh pengguna sistem. Berdasarkan hasil kegiatan pengabdian pelatihan dan pendampingan, bahwa pegawai dan admin dapat mengimplementasikan sesuai fungsi fitur masing-masing sistem. Sedangkan proses pendamping lebih dominan untuk admin, mengingat fungsi fitur yang terdapat pada admin lebih bervariasi, namun tidak membatasi untuk pegawai yang mengalami kendala seperti tiak dapat absen dan lupa password. Adapun masalah yang telah diatasi pada proses pendampingan seperti ekspor dan olah data pegawai dengan menghitung jam efektif masuk kerja menggunakan rumus pada excel. Menambah data admin, membuat dan mempublish pengumuman, serta bukti lampiran check-in dan check-out berupa foto selfie.   Digital attendance systems or applications have been widely implemented by government agencies, private companies, universities and other agencies in this case Perumdam Tirta Bengkayang. The Perumdam Tirta Bengkayang Attendance Information System is a framework used to facilitate employee attendance data collection. Behind the digital system that has been widely implemented, it is possible that the operating process with existing features and menus can confuse its users. Therefore, training and assistance are needed in using the application so that users can recognize the functions of the available features and menus. The purpose of this community service is that the author will assist Perumdam Tirta Bengkayang in training and assistance for the attendance information system to ensure that the system runs according to its function and can be understood by system users. Based on the results of the training and assistance service activities, employees and admins can implement according to the function of each system's features. While the assistance process is more dominant for the admin, considering that the function of the features contained in the admin is more varied, but does not limit employees who experience obstacles such as not being able to be absent and forgetting passwords. The problems that have been resolved in the assistance process such as exporting and processing employee data with the calculation of effective hours of work using formulas in Excel. Add admin data, create and publish announcements, and attach proof of check-in and check-out in the form of selfie photos.
Penerapan Terapi Dzikir menggunakan Aplikasi Mobile terhadap Tingkat Kecemasan Pasien Access Block di Instalasi Gawat Darurat Mira, Mira; Daud, Izma; Julianto, Julianto; Yuhansyah, Yuhansyah; Rachmadaniyah, Rachmadaniyah
MAHESA : Malahayati Health Student Journal Vol 5, No 11 (2025): Volume 5 Nomor 11 (2025)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v5i11.22026

Abstract

ABSTRACT Access block is a condition in which patients are unable to promptly obtain appropriate inpatient beds, potentially triggering psychological issues such as anxiety. This situation poses a significant challenge in Emergency Department (ED) services. Dzikir therapy using a mobile application represents a modern spiritual approach that integrates technology into psychological interventions to meet patients’ spiritual needs and reduce distress. This study aimed to evaluate the effectiveness of mobile-based dzikir therapy in reducing anxiety levels among patients experiencing access block in the ED. The research employed a quantitative approach with a pre-experimental one-group pretest-posttest design. A total of 30 respondents were selected using accidental sampling. Data collection was conducted using the Hospital Anxiety and Depression Scale (HADS) to measure anxiety levels before and after the intervention. The intervention consisted of dzikir therapy delivered through a mobile application during the patient's waiting time in the ED. The Wilcoxon test analysis showed a Z value of -5.069 and a p-value of 0.000 (p < 0.05), indicating a statistically significant reduction in anxiety levels after the intervention. Prior to the therapy, most participants were categorized as experiencing moderate to severe anxiety, but post-intervention results revealed that all respondents showed reduced anxiety levels, falling into the normal category. In conclusion, dzikir therapy using a mobile application is proven effective in lowering anxiety levels in patients experiencing access block in the ED.  Keywords: Access Block, Anxiety, Dzikir Therapy, Mobile Application, Spiritual Intervention.  ABSTRAK Access block merupakan kondisi ketika pasien tidak dapat segera memperoleh ruang rawat inap yang sesuai, yang berpotensi memicu gangguan psikologis seperti kecemasan. Kondisi ini menjadi tantangan besar dalam pelayanan di Instalasi Gawat Darurat (IGD). Terapi dzikir menggunakan aplikasi mobile merupakan pendekatan spiritual modern yang mengintegrasikan teknologi dalam intervensi psikologis untuk memenuhi kebutuhan spiritual dan mengurangi distress pasien. Penelitian ini bertujuan untuk mengevaluasi efektivitas terapi dzikir berbasis aplikasi mobile dalam menurunkan tingkat kecemasan pada pasien yang mengalami access block di IGD. Penelitian menggunakan pendekatan kuantitatif dengan desain pre-eksperimental one group pretest-posttest. Sebanyak 30 responden dipilih melalui teknik accidental sampling. Instrumen yang digunakan adalah Hospital Anxiety and Depression Scale (HADS) untuk mengukur tingkat kecemasan sebelum dan sesudah intervensi. Intervensi berupa terapi dzikir menggunakan aplikasi mobile dilakukan selama masa tunggu pasien di IGD. Hasil analisis menggunakan uji Wilcoxon menunjukkan nilai Z = -5.069 dan p = 0.000 (p < 0.05), yang berarti terdapat penurunan tingkat kecemasan yang signifikan setelah diberikan terapi dzikir melalui aplikasi mobile. Sebelum intervensi, mayoritas responden berada pada kategori kecemasan berat dan sedang, namun setelah intervensi seluruh responden mengalami penurunan kecemasan hingga masuk kategori normal. Kesimpulannya, terapi dzikir menggunakan aplikasi mobile terbukti efektif dalam menurunkan tingkat kecemasan pasien access block di IGD.  Kata Kunci: Access Block, Kecemasan, Terapi Dzikir, Aplikasi Mobile, Intervensi Spiritual.
Correlational Analysis: Knowledge, Training, and Attitude Towards First Aid Injuries Among Students of Astate Senior High School in Banjarmasin Mira, Mira; Daud, Izma; Asih, Rinda Asmarani Nur
MAHESA : Malahayati Health Student Journal Vol 4, No 3 (2024): Volume 4 Nomor 3 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i3.13925

Abstract

ABSTRACT Childhood injury is a growing public health concern that requires special attention. Students frequently participate in activities without considering the influence on their own body, resulting in injuries that can have a negative impact on their health and daily activities. The goal of this study was to assess the association between students' knowledge, training, and attitude toward first aid for injuries in a state senior high school in Banjarmasin. A correlational study design and a cross-sectional approach were utilized in this investigation. Data was obtained from a total of 1280 respondents, and a sample of 114 respondents was analyzed using a basic random sampling technique with probability sampling, with Spearman's rho as the statistical test utilized. With a p value of 0.05, the results suggest that there is a relationship between the level of knowledge, training, and attitude and the level of accuracy in first aid. It can be concluded that understudies' knowledge, training, and state of mind influence the precision of giving first aid for injuries, so it is critical for understudies to have positive knowledge, preparation, and demeanor in giving first aid to avoid mistakes that can lead to crises. Keywords: Attitude, First Aid for Injuries, Level of Knowledge, Training
Pengaruh Mobilisasi Progresif Terhadap Penurunan Tekanan Darah Pasien Stroke Non Hemoragic Di ICU Daud, Izma; Heriani, Novia; Mira, Mira; Wulan, Diah Retno; Norhalipah, Andi
MAHESA : Malahayati Health Student Journal Vol 4, No 9 (2024): Volume 4 Nomor 9 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i9.15309

Abstract

ABSTRACT Patients who experience Non Haemorrhagic Stroke experience a high increase in Patients who experience non-hemorrhagic stroke experience a high increase in blood pressure, in order to prevent more severe complications, this blood pressure must be lowered and stabilized, one of which is by doing progressive mobilization. The purpose of the study was to determine the effect of progressive mobilizationon reducing the blood pressure of non-hemorrhagic stroke patients in the ICU. This study used a Pre-Experiment research design with One Group Pretest Posttest Design.The population was all non-hemorrhagic stroke patients (SNH) and the sample was taken with Accidental Sampling technique totaling 37 people.Data analysis using Wilcoxon Sign Rank Test. The results showed that there was progressive mobilization on the decrease in blood pressure of non-hemorrhagic stroke patients in the ICU with a p value = 0.000. It can be concluded that progressive mobilization is effective in reducing blood pressure in non-hemorrhagic stroke patients. Keywords: Blood Pressure, Progressive Mobilization, Non-Hemorrhagic Stroke   ABSTRAK Pasien yang mengalami Stroke Non Haemorhagik mengalami peningkatan tekanan darah yang tinggi, agar mencegah terjadinya komplikasi lebih parah maka tekanan darah ini harus diturunkan dan distabilkan salah satunya dengan melakukan mobilisasi progresif. Tujuan penelitian untuk mengetahui pengaruh mobilisasi progresif terhadap penurunan tekanan darah pasien stroke non hemorhagik di ICU. Penelitian ini menggunakan desain penelitian Pra Eksperimen dengan One Group Pretest Posttest Design. Populasi adalah semua pasien stroke non haemorhagik (SNH) dan sampel diambil dengan tekhnik Accidental Sampling berjumlah 37 orang. Analisis data menggunakan Wilcoxon Sign Rank Test. Hasil Penelitian didapatkan ada mobilisasi progresif terhadap penurunan tekanan darah pasien stroke non hemorhagik di ICU dengan nilai p = 0,000. Dapat simpulkan bahwa mobilisasi progresif efektif dalam menurunkan tekanan darah pada pasien Stroke Non Haemorhagik. Kata Kunci: Mobilisasi Progresif, Stroke Non Hemorhagik, Tekanan Darah
Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana, Indriana; Mira, Mira; Jannah, Miftahul
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model Mira, Mira; Badollahi, Ismail; Akbar, Akbar
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14370

Abstract

This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.
Financial Distress Prediction with Grover Model: Case Study of PT Surya Pangan Indonesia Mira, Mira; Rayyani, Wa Ode; Wahyudi, Fiqi
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15681

Abstract

This research aims to predict financial distress at PT Surya Pangan Indonesia using the Grover model and analyze the results using the Springate model. The study employs quantitative data sourced from the financial reports of PT Surya Pangan Indonesia for the years 2018, 2019, and 2020. The data analysis technique involves calculating financial ratios and applying the Grover and Springate models to determine the company's financial health. According to the Springate model, a score above 1.062 indicates a healthy financial condition, while a score below 0.862 suggests a serious threat of bankruptcy. The results reveal that in 2018 and 2019, PT Surya Pangan Indonesia was in a healthy financial state with Springate scores of 3.748 and 1.174, respectively. However, in 2020, the score dropped to 0.564, indicating severe financial distress. The decline is attributed to decreased profitability and sales amid the pandemic and fluctuating corn prices. This study underscores the importance of early financial distress detection using predictive models, enabling companies to implement corrective measures before reaching a crisis. The findings suggest that PT Surya Pangan Indonesia must enhance its financial management strategies to prevent future distress. Additionally, future researchers are encouraged to compare different financial distress prediction models, such as the Ohlson and Altman models, to develop a more comprehensive understanding of financial health in the Indonesian business context.
Co-Authors Abdullah Abdullah Adingrat, Andi Arifwangsa Aditya, Irsyak Adziem, Faidul Afwah, Nur Aisyah Viedar, Listya Akbar Akbar Akila , Nur ali, Rita Aliya, Kesya Shafa Amalia, Khalisah Amalia, Triana Amraini, Amraini Anaguna, Nursyam Anastasya, Resky Angguna Anti, Anti Aprillia, Hanura Apsari, Rosvita Maulida Ardani, Cindy Ardiyanto, Rasyifa Adila Ariani, Mahrida Dwi Ariyani, Mahridha Dwi Arman, Andi Asih, Finda Fiji Asih, Rinda Asmarani Nur Astuti, Wiwid Awalia, Milzha Azira, Ayani Dinasti Badollahi, Ismail Basir, Basri Budi Setiawan Cahyaningtyas, Christian Charley, Charley Dedy Fadli, M. Wahyuniar Faidul Adzim, Faidul Fiji Asih, Finda Firman syah Fitriani Fitriani Gemita, Detri Heri Gudiato, Candra Gusdiandi, Hendy Gustina, Indah Hakiki, Ismi Della Haria Saputri Heriani, Novia Heryadi, Yadi Hidayati, Dinda Gustri Hidayatullah, Kikin Hindriyanto Dwi Purnomo Ihsan, Radifan Ika Safitri, Andini Indrayani , Syarthini Indrayani, Syarthini Indriana Indriana, Indriana Irwan Sembiring Ishak, Khardianti Alviani Ismail Badollahi Izma Daud, Izma Julianto Julianto Junaidi, Ahmad Syafa'at Karima, Nurul Iffa Karsidi Karsidi, Karsidi Khalid, Ansyarif Kristianto, Aloysius Hari Kunaenih, Kunaenih Kusnanto Kusnanto Mahmud Mahmud Marta, Eni Masniah Masniah Masrullah, Masrullah Mastoah, Imas Mattoreang, Andi Dina Fadlia Maulidan, Refly Zidni Maya Sari Mayasari, Nur Melani, Rena Melati, Sekar Melda, Melda Melliana, Melliana Miftahul Jannah Mitrayati, Mitrayati Muchriana Muchran Muh. Idris Muh. Rusdi Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Khaedar Sahib Muhammad Yamin Mulyadi, Nur Amalia Agus Mursalim, Nur Ainun Muryani Arsal Muttiarni, Muttiarni Nadiva, Nadiva Nanang Sobarna Nilawati Nilawati Ningsih, Suci Wahyu Nofriandy, M. Annas Noor Khalilati, Noor Norhalipah, Andi Noviyanti P, Noviyanti P Nur Fadillah Safitri Nurcahyo, Azriel Christian Nurdin K, Nurdin Nurfadillah, Asti Nurlatipah, Yeti Nurlela Nurlela Nurlina Nurlina Nurmagfirah, Nurmagfirah Nursamsi, Nursamsi Nurtaqiya, Nurtaqiya NURUL AZIZAH Odjan, Ana Mariana Kalbu Oktavia, Nor Afni Oscarito, Oscarito P, Noviyanti P, Sudirman Pangesti, Mitami Gali Pitri, Rischa Arselya Dwi Prasetya, Yusuf Dimas Prayusniar, Fadya Prisilia, Ni Kadek Neviska Purnamasari, A. Wirta Purwanti Ariani, Sri Puspita Wulandari, Puspita Putri Dwi Novrina Putri, Lidya Oktavia Putri, Lulu Nurrahmawati Putri, Shintia Novariani Putri, Trie Akra R, Rasdiana Rachmadaniyah, Rachmadaniyah Rahmadayoni, Nurul Rahmi Rahmi Ramadhan, Mohamad Angga Bahrul Rizki Nur Ramadhani, Novia Putri Ratih Rahmawati Reski, Seri Mulia Rita Rita, Rita Royani, Sumi Rustan, Fajar Eko Purnomo Rusyda, Nurazizah Ruwaida, Laiya S, Evita Sabilah, Adina Sahriani, Sisi Sahrullah, Sahrullah Salam Salam Salam, Salam Sapitri, Helda sarda, Sultan Sari, Clara Chintya Sari, Linda Sari, Miltha Amelia Septiana, Diva Aulia Sevitri, Shella Shafa Aliya, Kesya Silvester, Silvester Sinar Perbawani Abrina Anggraini Siregar, Pariang Sonang Siswahyudianto Sopiah, Sopiah Sopiah, Sopiah Sri Adila Nurainiwati Sri Maryati Sri Wahyuni SRI WARDANI Sulaeman Masnan, Sulaeman Susetiadi, Sigit Suwandewi, Alit Syafriafdi, Non Syahraeni, A.Tenri Syahriani, A. Tenri Tahir, Ayani Dinasti Azira Takdir Takdir, Takdir Taufik Iskandar Trihandayani, Arini Tul Jannah, Shovia Viedar, Listya Aisyah Wa Ode Rayyani Wahyudi, Fiqi Wahyudi, Firma Windari, Sulis Wulan, Diah Retno Yayan M.A Nurbayan Yolanda, Feby Yuhansyah Yuhansyah Yuhansyah, Yuhansyah Yuliana Yuliana Zidni Maulidan, Refly