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ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI PADA PT GARUDA INDONESIA (PERSERO) TBK PERIODE 2018-2021 Alfiansyach, Ari; Muyassaroh, Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2388

Abstract

This study aims to determine how the condition of the financial performance of PT Garuda Indonesia (Persero) Tbk for the 2018-2021 period if measured using the Altman Z-Score, Springate, Zmijewski methods, and to analyse the corporate actions taken by PT Garuda Indonesia (Persero) Tbk for the 2018-2021 period. This study uses secondary data, taken from the annual financial statements of PT Garuda Indonesia (Persero) Tbk for the 2018-2021 Period, using comparative descriptive analysis techniques, carried out by analysing the condition of Financial Distress when measured by the Altman Z-Score, Springate, Zmijewski methods. The results showed that PT Garuda Indonesia (Persero) Tbk from 2018 to 2021 experienced financial distress when measured using the Altman Z-Score, Springate, Zmijewski methods, and the corporate actions taken did not have a significant impact to PT Garuda Indonesia (Persero) Tbk, and the most severe financial distress conditions experienced by PT Garuda Indonesia (Persero) Tbk in 2020 and 2021 as a result of the Covid-19 pandemic.Keywords: Financial Distress, Altman Z-Score, Springate, Zmijewski
PELATIHAN PEMBUATAN SEDIAAN SERBUK DI MASA PANDEMI DI LINGKUNGAN RT 07 RW 05 KELURAHAN ARJOSARI BLIMBING MALANG Minah, Faidliyah Nilna; Setyawati, Harimbi; Handaratri, Anitarakhmi; Muyassaroh, Muyassaroh
Dharma: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v3i1.6331

Abstract

The Covid-19 pandemic has hit the world since January 2020, and until now the cases are still increasing. The impact is very global covering various aspects, covering all regions in the world including Indonesia and the city of Malang in particular. As a tourism city that is very superior, of course it is very hard to hit and reduce regional income. As a tourism city that has almost a thousand MSMEs (recorded in the Malang Cooperative Service) that supports the income of the city of Malang, it finally has to go out of business. The group of residents of RT 07 Rw 05, 25% of the population has affected MSMEs. There are those who reduce their business operations, reduce production, reduce employees and some even close their businesses. The lack of income coupled with the low productivity of the citizens adds to the various problems that arise during this pandemic. Coupled with the high prices of basic commodities, agricultural products such as vegetables, fruits, spices, therefore, training activities are needed that can boost the productivity and economy of the residents. This training activity for making powder preparations is expected to add insight to the residents, so that residents can meet their instant food needs independently and if possible they can commercialize the products they produce.
Konstruksi Nilai Pendidikan Keimanan Islam dalam Prosa Fiksi Kecil-kecil Punya Karya Muyassaroh, Muyassaroh
Ta'allum: Jurnal Pendidikan Islam Vol 5 No 1 (2017)
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan (FTIK) UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/taalum.2017.5.1.67-86

Abstract

This research was conducted to describe (1) the value of Islamic educational background, (2) the literature product which used to develop Islamic educational background, and (3) the pattern of Islamic educational value in a fiction stories with the titled of Kecil-Kecil Punya Karya. This research was used qualitative design which applied hermeneutic text analysis procedure. The data was collected from verbal and non-verbal text which describe the habit, attitude, act and speech of the characters. Moreover, the data was collected through documentation technique. The results show that (1) the value of Islamic educational background is develop under 6 kinds of believe. They are first, the believe to God, then the believe to the Angel, the believe to the Holy book, the believe to Rasulullah, the believe to the judgement day, and the last is the believe to the destiny; (2)The literature pattern which shown in the prose that develop the Islamic educational background are consist of characters, setting and the moral value which covered in the story; (3) The pattern of Islamic educational values were divided under 4 stages. They are introduction, the value of understanding, habitual activities, and attitude. In conclusion, the researcher suggested to the parents to use those 4 stages since it is important to applied as the basic of live.
Representasi Sikap dan Filsafat Hidup Pengarang dalam Novel Surga yang Tak Dirindukan Karya Asma Nadia Muyassaroh, Muyassaroh; Latifatunnadhiroh, Muntik; Larassati, Galuh Ayu; Farikha, Laiyin
BELAJAR BAHASA: Jurnal Ilmiah Program Studi Pendidikan Bahasa dan Sastra Indonesia Vol 10 No 2 (2025): Belajar Bahasa: Jurnal Ilmiah Program Studi Pendidikan Bahasa dan Sastra Indones
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/bb.v10i2.3822

Abstract

This study analyzes Asma Nadia’s attitudes and worldview regarding the issues of marriage and polygamy as depicted in the novel Surga yang Tak Dirindukan (The Heaven That Is Not Longed For). The research is motivated by the thematic relevance of the novel to the social realities faced by women and the dynamics of gender relations in modern society. A qualitative descriptive approach is employed, utilizing literary text analysis as the method, while the data are collected through critical reading and systematic note-taking. The findings reveal that the author perceives marriage as an institution ideally grounded in loyalty, justice, and sacrifice. Through character development, Asma Nadia portrays the inner conflicts and emotional struggles experienced by women confronted with the practice of polygamy. Her empathetic and humanistic stance is reflected in the narrative, which emphasizes the perseverance and resilience of female characters. In conclusion, the novel serves as a medium of social criticism against unjust polygamy practices and advocates for the values of justice and humanity within the family institution.
PENERAPAN MEDIA AUDIOVIUSAL DAN METODE DISKUSI DALAM PEMBELAJARAN MENULIS TEKS BIOGRAFI SISWA KELAS X MAN 3 TULUNGAGUNG Mufida, Choirotul; Muyassaroh, Muyassaroh
Jurnal Pembelajaran Sastra Vol 4 No 02 (2022): Jurnal Pembelajaran Sastra
Publisher : Hiski Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51543/hiskimalang.v4i02.71

Abstract

Media and learning strategies encompass all aspects of lesson preparation and assessment, including assessment tools. Students have an easier time absorbing and making sense of course content when suitable media and methods are used. At MAN 3 Tulungagung, one of the Indonesian language instructors makes good use of various media and techniques to ensure that her students learn the language. The Indonesian language instructors at MAN 3 Tulungagung rely on audiovisual materials and classroom discussion to teach their students the language. It is believed that by using these media and methods, a pleasant and non-saturating learning environment will be created, which will improve the learning quality and student values, particularly when it comes to learning to write biography texts. Due to the prevalence of this issue, academics are keen to delve further into the topic of learning device selection, particularly as it pertains to the use of audiovisual media and discussion techniques. The study falls under the category of qualitative research. An X class MAN 3 Bone student is the object of this investigation. The audiovisual medium and discussion techniques are the objects of his research. The three main methods used to collect data in qualitative research are interviews, observations, and documentation. This study's analysis consists of data processing, data presentation, and conclusion drawing. It is clear from the data analysis that the Indonesian MAN 3 Tulungagung teacher can effectively use AV materials and discussion techniques to help her students learn to write biographies. Planning, executing, and evaluating are the three phases of this method's application to media.
DOMINASI IDEOLOGI FAMILIASME TERHADAP DISKRIMINASI PEREMPUAN DALAM NOVEL-NOVEL INDONESIA DENGAN PENDEKATAN KRITIK SASTRA FEMINIS Muyassaroh, Muyassaroh
Salingka Vol 18, No 2 (2021): SALINGKA, Edisi Desember 2021
Publisher : Balai Bahasa Sumatra Barat

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

Abstract

Penelitian ini bertujuan untuk menganalisis diskriminasi yang dialami perempuan sebagai akibat adanya praktik ideologi familialisme di tengah masyarakat yang diceritakan dalam novel-novel Indonesia. Ideologi familialisme adalah ideologi yang menempatkan perempuan hanyalah sebagai istri dan ibu yang baik. Keberadaan ideologi ini menjadikan perempuan semakin terpinggir karena mengharuskan perempuan tunduk berada dalam rumah. Oleh karena itu, muncul gerakan feminisme yang berusaha melepaskan berbagai kontrol laki-laki dan menuntut kesetaraan gender. Sumber data penelitian ini adalah sebelas novel Indonesia yang terbit pada tahun 1920—2000. Metode dan teknik analisis yang digunakan, yaitu deskriptif kualitatif sehingga hasil penelitian adalah penjelasan berupa kata-kata bukan angka. Hasil penelitian menunjukkan bahwa ideologi familialisme yang menjadi penyebab terpinggirkannya perempuan dalam novel-novel Indonesia periode 1920—2000-an, meliputi perjodohan, poligami, kepatuhan mutlak istri pada suami, dan bergantung pada laki-laki.This study aims to analyze the discrimination experienced by women as a result of the practice of familial ideology in society told in Indonesian novels. The ideology of familialism is an ideology that places women only as good wives and mothers. The existence of this ideology makes women even more marginalized because it requires women to being in the house. Therefore, a feminist movement emerged, trying to release male controls and the demand of gender equality. The data sources of this research are eleven Indonesian novels published in 1920-2000. The method and analysis technique used are descriptive qualitative so that the results of the research are explanations in the form of words and not numbers. The results showed that the ideology of familialism become the cause of the marginalization of women in Indonesian novels for the period 1920-2000, including matchmaking, polygamy, absolute compliance of wives to husbands, and dependence on men.
Analysis of Deixis at Warung Kopi Podcast with Fajar Nugra and Tante Ernie Makki, Abd Aziz; Ilyas, M; Samudra, Raihan Ahmad; Muyassaroh, Muyassaroh
Journal of Linguistics and Social Studies Vol 1, No 2: 2024
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jls.v1i2.52

Abstract

This research aims to describe the use of deixis in Warung Kopi Podcast. This type of research is qualitative research with descriptive method. The data in this study is the use of deixis contained in the speech or conversation in Warung Kopi Podcast. The data source of this research were obtained from episodes that had been selected from the Warung Kopi Podcast that airs on YouTube. The data collection method uses listening and note-taking methods. The result of this research is the use of five types of deixis, namely persona deixis, place deixis, time deixis, social deixis, and discourse deixis. The first persona deixis found in PWK is "I" "we". The second persona deixis found is “you”. The third persona deixis found is "he/she". Place deixis found in PWK is "there". The time deixis found in PWK is the use of the word "itu". The social deixis found in PWK are "pimp" and "chairman". Discourse deixis found in PWK is "anaphora discourse" and "katafora discourse”. 
Desa Sehat Tanpa Hipertensi: Peran Edukasi dan Rempah Lokal di Ciherang Pondok Arsyati, Asri Masitha; Alfadilla, Aisyah; Thahirah, Aisyah; Muhammad, Fathimah Azzahra; Nurajizah, Hanifah; Indhirawaty, Helvia Yugi; Rahmawati, Indri; Muyassaroh, Muyassaroh; Fitriyanti, Silvia; Rahmah, Sitalaila; Azzahra, Zulfa Aditya
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/nnqfbf79

Abstract

Salah satu masalah kesehatan yang paling umum di masyarakat dan sering tidak terdeteksi secara dini adalah hipertensi. Desa Ciherang Pondok, sebuah wilayah pedesaan di Kabupaten Bogor, menunjukkan adanya peningkatan kasus hipertensi. Hal ini disebabkan oleh kurangnya pengetahuan masyarakat tentang pola hidup sehat dan pemanfaatan tanaman obat keluarga. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan kesadaran masyarakat tentang cara mencegah hipertensi melalui pemanfaatan rempah-rempah lokal dan edukasi kesehatan. Kegiatan ini menggunakan penyuluhan, demonstrasi pembuatan minuman herbal antihipertensi, dan diskusi interaktif dengan petugas kesehatan dan warga setempat. Hasil kegiatan menunjukkan bahwa masyarakat lebih memahami faktor risiko hipertensi dan cara mencegahnya, seperti dengan menggunakan rempah-rempah seperti serai, jahe, dan kunyit yang tersedia di lingkungan sekitar. Kader kesehatan juga mulai mendorong warga untuk belajar secara mandiri. Singkatnya, metode edukasi berbasis potensi lokal terbukti efektif dalam meningkatkan kesadaran dan perilaku pencegahan hipertensi. Program ini dapat diterapkan di desa lain sebagai strategi preventif dan promotif berbasis komunitas.
Gangguan Pendengaran pada Anak dengan Sindrom Bartter Muyassaroh, Muyassaroh; Pratomo, Santo Mudha; Muryawan, Heru
Sari Pediatri Vol 26, No 3 (2024)
Publisher : Badan Penerbit Ikatan Dokter Anak Indonesia (BP-IDAI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14238/sp26.3.2024.183-8

Abstract

Latar belakang. Sindrom Bartter merupakan gangguan tubulus ginjal ditandai dengan hiperaldosteronisme sekunder, alkalosis metabolik hipokalemia, disertai tekanan darah yang normal atau rendah. Gangguan elektrolit akibat kelainan ginjal, berpengaruh pada telinga bagian dalam mengakibatkan gangguan pendengaran. Tujuan. Mengetahui gangguan pendengaran pada anak dengan Sindrom Bartter. Metode. Dilakukan pencarian di PubMed, Google Schoolar, dan Cochrane dengan menggunakan kata kunci “Hearing loss”, “barter syndrome”, dan “hypokalemia”. Hasil pencarian dievaluasi menggunakan kriteria eksklusi dan inklusi. Selanjutnya dilakukan telaah kritis dengan memperhatikan validitas, kepentingan dan penerapan pada pasien terhadap artikel lengkap dari studi yang terseleksi. Hasil. Diperoleh satu studi yang relevan dengan pertanyaan klinis dan memenuhi kriteria inklusi dan eksklusi. Luaran dari studi ini memperlihatkan bahwa terdapat pengaruh gangguan pendengaran pada pasien dengan Sindrom Bartter.Kesimpulan. Gangguan elektrolit pada anak dengan Sindrom Bartter memengaruhi pendengaran. Tata laksana farmakologi dan rehabilitasi dapat mengatasi gangguan komunikasi yang terjadi. 
KONSEP RECHTERLIJK PARDON TERHADAP PELAKU TINDAK PIDANA RINGAN UNTUK MENGATASI OVER CAPACITY LEMBAGA PEMASYARAKATAN Muyassaroh, Muyassaroh; Ridwan, Ridwan; Rofiana, Reine
LEGALITAS : Jurnal Ilmiah Ilmu Hukum Vol 8, No 1 (2023)
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/lg.v8i1.7019

Abstract

Kejahatan yang semakin berkembang, menyebabkan over capacity lembaga pemasyarakatan, penyumbang terbesar, menempati urutan kedua yakni tindak pidana pencurian yang di dalamnya termasuk pencurian ringan. Berdasarkan hal tersebut permasalahan utama yang dikaji dalam penelitian ini yakni mengenai bagaimana pertimbangan yang biasanya diberikan oleh hakim terhadap pelaku tindak pidana ringan (tipiring) dalam KUHP Lama dan bagaimana konsep permaafan hakim (rechterlijk pardon) dalam KUHP Baru terhadap pelaku tindak pidana ringan, sebagai upaya untuk membantu mengatasi over capacity lembaga pemasyarakatan. Penelitian ini dilakukan dengan menggunakan metode yuridis normatif. Pendekatan penelitian menggunakan pendekatan undangundang. Sumber data yang digunakan menggunakan sumber data sekunder dari bahan hukum primer, kemudian dianalisis secara kualitatif. Penelitian ini menghasilkan kesimpulan bahwa pertimbangan hakim yang biasanya diberikan hakim terhadap pelaku tipiring khususnya pada pencurian ringan, hanya berupa pertimbangan kaku yang sesuai dengan ketentuan undang-undang, tanpa mempertimbangkan bahwa hakim dapat mempertimbangkan rasa keadilan yang tengah hidup dalam masyarakat. Permaafan hakim yang diberikan terhadap pelaku tindak pidana ringan khususnya pencurian ringan dapat diberikan hakim dengan memperhatikan rasa keadilan yang hidup dalam masyarakat sehingga apabila hakim dengan keyakinannya memandang bahwa penjatuhan pidana tidakbermanfaat untuk mencegah pelaku mengulangi tindak pidana dan berpendapat bahwa pemberian maaf akan membawa manfaat serta dampak yang lebih baik bagi pelaku maka hakim dapat memberikan Permaafan. Berdasarkan hal tersebut konsep rechterlijk pardon dalam KUHP Baru sangat penting untuk segera diterapkan untuk mengatasi over capacity lembaga pemasyarakatan.
Co-Authors Aidha, Fakhriyyah Asmay Akla Akla Al Masyrukhi, Nanang Arrahman Alfadilla, Aisyah Alfiansyach, Ari Aminuyati Angraini, Hani Nur Anitarakhmi Handaratri Annabila, Zulfa Nida Asma Antono, Dwi Antono, Dwi Arsita, Cynthia Arwanto, Arwedi Asri Masitha Arsyati Asthika, Ismiar Aulia, Feby Nurma Azka, Aditya Fadillah Azzahra, Zulfa Aditya Budiarti, Rery Budiarti, Rery Budiarti, Rizqi Putri Nourma Cahyani, Nastiti Dwi Chite, Lavatee Dewi, Anna Mailasari Kusuma Dewi, Nila Santia Dylan, Moatti Elsania, Farin Elvianto Dwi Daryono Endah Budi Permana Putri Endah Kusuma Rastini Fahriani, Dita Karisma Faidliyah Nilna Minah Farikha, Laiyin Farokah, Farokah Febriani, Ridha Patria Fitriyanti, Silvia Gerin Orviyanti Hanifa, Hanifa Harimbi Setyawati Haryantin, St. Hendro Purnomo Heru Muryawan Ika Mardiyanti Ilyas, M Indhirawaty, Helvia Yugi Indri Rahmawati Kartika, Rini Krishnasari, Erneza Dewi Kusumaningrum, Lely Larassati, Galuh Ayu Latifatunnadhiroh, Muntik Liemiyah, Rikha Lirans Tia Kusuma Makki, Abd Aziz Maria Belladonna, Maria Marliyawati, Dwi Maya Damayanti Meilani, Susan Mohammad Istnaeny Hudha Mufida, Choirotul Muhammad Yusuf Muhammad, Fathimah Azzahra Mukhlisin, Muhammad Khoirul Murbani, Ita Mustafiyanti, Mustafiyanti Nabiilah, Nabiilah Nanadiwardhana S, M. Nabil Tsalatsaputra Noviani, Dwi Nugroho, Nur Iman Nur Hidayanto Pancoro Setyo Putro Nurajizah, Hanifah Nurul Ulfatin Pramana, Chrisma Prameswari, Sekar Natasya Pratama, Aditya Agung Pratomo, Santo Mudha Pujo Widodo, Pujo Putri , Mesi Pramesia Putri, Aldila Rahmita Rachmawati, Nurul Aisyah Rahma Yunita, Rahma Rahmah, Sitalaila Rahmi, Rizki Nur Ramayanti, Rizka Ridwan, Ridwan Rofiana, Reine Ruspita, Dian Ayu Salsabila, Frida Samudra, Raihan Ahmad Sari, Nungki Merinda sayuti, fajri imam Siswi Astuti Situmorang, Rosanti Putri Subekti, Rohmatullah Sudiyatno Sudiyatno Syafiqurrahman, Syafiqurrahman Thahirah, Aisyah Tri Lestari Tri Poespowati Ulfa, Loriana Vaiza, Vira Amelia Jenylaf Willy Yusmawan, Willy Yunika, Kanthi Zalukhu, Putri Krisdayanti Zulfikar Naftali, Zulfikar