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Muliyani Muliyani
Universitas Ahmad Dahlan Yogyakarta
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Journal : Equilibrium

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ANALISIS Z SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS Lubis, Miftahul Jannah; Muliyani, Muliyani
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 01 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i01.7795

Abstract

AbstrakDimasa pandemic Covid-19, kebangkrutan sebuah perusahaan merupakan fenomena yang kerap terjadi. Hal ini terjadi karena penurunan daya beli dari masyarakat akibat berbagai kebijakan yang diterapkan untuk mencegah penyebaran wabah. Badan Pusat Statistik mencatat bahwa penurunan jumlah kunjungan wisatawan mencapai angka 64,11%. Hal ini mengakibatkan perusahaan pariwisata salah satu industry yang paing terdampak pandemic Covid-19. Akibatnya, sebanyak 12,91 juta sumber daya manusia di industri pariwisata akan terkena dampak jam kerja yang minim serta 939.000 sumber daya manusia di bidang pariwisata akan menganggur untuk waktu yang cukup lama. Penelitian ini dilakukan untuk mengidentifikasi potensi kebangkrutan pada 33 usaha pariwisata, hotel serta restoran yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan rumus Altman Z-Score. Teknik analisis yang digunakan adalah analisis deskriptif, dengan sampel penelitian laporan keuangan pada tahun 2019-2021. Hasil penelitian menunjukkan bahwa dari 33 perusahaan yang menjadi sampel, terdapat 20 perusahaan (60,60%) perusahaan berada dalam kategori aman (safe zone), 8 perusahaan (24,24%) berada pada posisi rawan bangkrut (grey zone) dan 5 perusahaan (15,15%) berada pada posisi kesulitan keuangan (distress). Kata kunci: prediksi kebangkrutan; model altman z score; kesulitan keuangan AbstractDuring the Covid-19 pandemic, bankruptcy of a company is a phenomenon that often occurs. This happened because of the decline in people's purchasing power due to various policies implemented to prevent the spread of the epidemic. The Central Statistics Agency noted that the decline in the number of tourist visits reached 64.11%. This has resulted in tourism companies being one of the industries most affected by the Covid-19 pandemic. As a result, as many as 12.91 million human resources in the tourism industry will be affected by minimal working hours and 939,000 human resources in the tourism sector will be unemployed for quite a long time. This research was conducted to identify the potential for bankruptcy in 33 tourism businesses, hotels and restaurants registered on the IDX using the Altman Z-Score formula. The analysis technique used is descriptive analysis, with research samples of financial reports in 2019-2021. The research results show that of the 33 companies in the sample, there are 20 companies (60.60%) in the safe category (safe zone), 8 companies (24.24%) in a position prone to bankruptcy (grey zone) and 5 companies (15.15%) are in a position of financial difficulty (distress). Keywords: bancrupty; altman z score model; financial distress
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAN RETAIL YANG TERDAFTAR DI BEI PASCA COVID-19 Angin, Desi Putriyanti Perangin; Muliyani, Muliyani
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 01 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i01.7815

Abstract

AbstrakPenelitian ini membahas tentang masalah yang terkait dengan kinerja perusahaan retail setelah pandemi Covid-19, yang berdampak pada kinerja perusahaan. Tujuan dari penelitian ini adalah untuk melihat apakah terdapat perbedaan rasio profitabilitas perusahaan retail sebelum pandemi, saat pandemi, dan setelah berakhirnya pandemi. Pengukuran profitabilitas menggunakan rasio ROA, ROE dan NPM. Populasi penelitin adalah laporan keuangan seluruh perusahaan retail yang terdaftar pada BEI pada kurun 2019-2022. Pemilihan sampel menggunakan metode purposive sampling dan mendapatkan 25 perusahaan retail yang terdaftar di BEI (Bursa Efek Indonesia). Pengujian terhadap kinerja profitabilitas memakai Wilcoxon Sign Rank test dengan perangkat SPSS 25. Hasil pengujian menunjukkan bahwa tidak terdapat perbedaan signifikan profitabilitas perusahaan retail sebelum pandemi, saat pandemi, dan setelah berakhirnya pandemi. Hal ini menunjukkan bahwa perusahaan mampu mempertahankan tingkat profitabilitasnya dimasa pandemic dengan memaksimalkan modal dan pemanfaatan teknologi secara efektif. Penelitian kedepan perlu menggali analisis profitabilitas berdasarkan aspek lain, sehingga kajian mengenai profitabilitas diperusahaan retail dapat dilaksanakan secara komprehensif dan akurat. Kata kunci: Profitabilitas; ROA; ROE; NPM AbstractThis research discusses issues related to the performance of retail companies after the Covid-19 pandemic, which has an impact on company performance. The aim of the study was to see whether there were differences in the profitability ratios of retail companies before the pandemic, during the pandemic, and after the pandemic ended. Measuring profitability using the ratio of ROA, ROE and NPM. The research population is the financial reports of all retail companies listed on the IDX in the 2019-2022 period. The sample selection used a purposive sampling method and obtained 25 retail companies listed on the IDX (Indonesian Stock Exchange). Tests on profitability performance used the Wilcoxon Sign Rank test with the SPSS 25 tool, and the test results showed that there was no significant difference in the profitability of retail companies before the pandemic, during the pandemic, and after the pandemic ended. This shows that the company is able to maintain its level of profitability, which sees that during Covid-19 the company tried to function the capital it had in order to gain profit, by utilizing all-sophisticated technology. Future research needs to analyze profitability based on other aspects, so that studies on profitability in retail companies can be carried out in a comprehensive and accurate manner. Keywords: Profitability; ROA; ROE; NPM
Co-Authors AA Sudharmawan, AA Abubakar Abubakar Adam Adam Ahmad Albar Tanjung Akbar, Nabila Hadiah Alfi, Della Amaliani, Fitri Amaludin, Roni Anggriani, Putri Bunga Angin, Desi Putriyanti Perangin Ardi, Ardianto Aziz Arya Ramadhan Astuti, Widiyanti Rahayu Budi Azzahra, Divanadia Deluma, Ridwan Dharma, Rifanny Ananta Dina Aulia Dyah Aryani Perwitasari Fitriah Fitriah Halamury, Mercy Florence Hamna, Hamna Harahap, Reni Agustina Hasibuan, Abdurrozzaq Herlian, Herlian Hidayati, Azizah Nurul Hirdanti, Dwi Holiawati, Holiawati Indah Permata Sari Irawati, Wiwit Ishak Bagea Jamil, Muhammad Muhtadin Juhadira, Juhadira Juwita Ramadhani Kainama, Nacie Kakiay, Septianty Kee, Phua Lian Khairunnisa Khairunnisa Khairunnisa, Tia Zahra Kholidah, Leliy Leliy Kholida, Leliy Lubis, Ade Irma Seftyani Lubis, Miftahul Jannah Lubis, Sandrina As Zahra Lusiana, Herlina Marisa Marisa Maulidya, Maulidya Mayada, Mayada Muh. Khaerul Ummah BK Muh.khaerul Ummah BK Muhammad Zaini Mururul Aisyi mutiara mutiara Nasir Nasir Nasution, Andika Fadli Nazhipah Isnani Ningsih, Uut Dwi Nofryanti, Nofryanti Novianti, Desi Nurhasanah Nurhasanah Oesraini , Daffa Dhiba Oesraini, Daffa Dhiba Pane, Nadya Putri Utami Pasaribu, Natasha Melfisyaira Putri Puspitasari, Yulinda Putri, Viona Saskia Rahmi Annisa Rasid, Rasid Rifdha, Aliyah Rizka Andalusia Rustiyarso, Rustiyarso Saipul, Saipul Salianto Salianto, Salianto Sari, Intan Rahma Siddiq, Muhammad Amru Siregar, Sholahuddin Yakub Sri Agustini SRI WULANDARI Su'aida, Nily Syamsudin Syamsudin Ufmayza, Dara Usman Usman W A, Sri Putri Winingrum W. A., Sri Putri Winingrum Widodo, Ridho Dwi Windari, Oppy Oktavianty Winingrum W. A., Sri Putri Wulandari, Ihya Yin, The Sin Yohanes Bahari Zuhrina Aidha