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Ghazali Syamni
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
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ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERTAMBANGAN BATUBARADI BURSA EFEK INDONESIA PERIODE 2013-2015 Sri Marliawati; Ghazali Syamni; Edi Zulfiar
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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The purpose of this study is to predict the possibility of bankruptcy using Altman Z-Score Model in Coal Mining Companies listed in Indonesian Stock Exchange. This study uses analytical models Altman Z-Score to see how big the coal mining company bankruptcy prediction period 2013-2015. Calculating the each company's bankruptcy prediction on each totaling 19 companies. The data used in this study was obtained annual financial statements of coal mining companies listed on the Indonesia Stock Exchange. The analysis technique used is the bankruptcy Altman Z-score of four variables representing liquidity ratio (X1), profitability ratio (X2), profitability ratio (X3) and solvency ratio (X4). Produces the formula Z-Score = 6.56 X1 + 3.26 X2 + 6.72X3 + 1.05X4. within the Z-Score assessment criteria > 2.60 is categorized as a very healthy company. 1.10 < Zscore < 2.60 are in gray areas so that the chances were saved and the possibility of bankruptcy as much depends on the company's management policy decisions as decision makers and Z-score < 1.10 is categorized category of financial distress and are at high risk so that the possibility of bankruptcy is very large. The study finds that there is the financial condition in coal mining companies during the observation year. Bumi Resources Tbk is the company that has the largest possibility of bankruptcy than others. This study also finds that the Altman Z-Score can be used to predict the possibility of bankruptcy.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH CABANG KOTA LHOKSEUMAWE Novrianda Novrianda; Ghazali Syamni
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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The problem discussed in this study is the comparison of the financial performance of Bank Mandiri (Persero) Tbk, with Bank Syariah Mandiri, for the period 2008-2012. The purpose of this study is to compare the financial performance of Bank Mandiri (Persero) Tbk, with Bank Syariah Mandiri, for the period 2008-2012. In this study, the method used is descriptive data analysis. Based on the results of the study obtained the following results. Descriptive analysis shows that the Capital Adequacy Ratio (CAR) of the two banks meets the standard, which is above 8%. Both banks' Non Performing Loans (NPL) ≤ 5% so that they enter good standards according to Bank Indonesia. Both banks' return on Assets (ROA) ≥ 1.5% so that they meet Bank Indonesia standards. The two banks' loan to deposit ratio (LDR) is between 85% -110% and thus meets Bank Indonesia standards. The two banks' Operational Expenses to Operating Income (BOPO) ratio <92%, thus meeting Bank Indonesia standards.
Co-Authors Edi Zulfiar Novrianda Novrianda Sri Marliawati