Article Per Year (5 Year)
p-Index From 2021 - 2026
3.657
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Negara IMAGE IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURIKOM (Jurnal Riset Komputer) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management - Small and Medium Enterprises (SME's) Economics and Digital Business Review JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage EKONOMIKA45 Setia Mengabdi: Jurnal Pengabdian Kepada Masyarakat ABM: International Journal of Administration, Business and Management Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Fundamental Management (JFM) Jurnal Akuntansi
Nur Imam Taufik
Politeknik STIA LAN Bandung
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Analisa Karakteristik Peminum Teh di Kota Bandung Fernando Leonardo; Nur Imam Taufik; Dwi Rianawati
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1543

Abstract

The surplus of tea industries in Indonesia is predicted to reach 56.877 tons in 2020. The decrease in the value of exports and the increase of tea production with a low tea consumption level has been the cause of this phenomenon. One of the ways to prevent this from happening is by improving tea consumption level in Indonesia. This studyaims to determine the characteristics of tea drinkers in the city of Bandung which is one of the major cities in Indonesia. This study uses a descriptive method with a qualitative approach. The number of sample used was 350 tea drinkers in Bandung who were processed using cross tabulation analysis techniques. The results showed that tea drinkers in Bandung were consumers who were in the middle to upper category who were practical people who liked tea in a package with a fresh tea flavor but not too bitter, and refreshing. Keywords: Tea, Targeting, Consumers’ Characteristics
Penilaian Kondisi Keuangan Perusahaan Pertelevisian yang Terdaftar di Bursa Efek Indonesia (BEI) Andini, Aulia; Taufik, Nur Imam; Rahman, Abdul; Wijayanti, Reni
Journal of Fundamental Management (JFM) Vol 5, No 2 (2025): JULI 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v5i2.34633

Abstract

Perkembangan teknologi yang pesat dan pergeseran pola konsumsi media menghadirkan tantangan signifikan yang berpengaruh pada kinerja keuangan berbagai perusahaan televisi saat ini. Laba bersih dan tingkat utang perusahaan pertelevisian yang terdaftar di Bursa Efek Indonesia (BEI) menunjukkan kondisi yang fluktuatif dan belum mencerminkan stabilitas finansial secara menyeluruh. Tujuan penelitian ini untuk menganalisis kondisi keuangan perusahaan pertelevisian yang terdaftar di Bursa Efek Indonesia melalui model analisis Zmijewski (X-Score), yang melibatkan perhitungan tiga jenis rasio keuangan, yaitu Return On Assets, Debt Ratio, dan Current Ratio.Penelitian ini menggunakan metode kuantitatif deskriptif dengan pengambilan data sekunder, berupa laporan keuangan neraca dan laba rugi perusahaan pertelevisian periode 2019-2024. Hasil penelitian menunjukkan bahwa di antara keenam perusahaan yang dianalisis, hanya MNCN yang berada dalam kondisi keuangan yang benar-benar sehat. Sementara itu, lima perusahaan lainnya, yaitu SCMA, MDIA, NETV, IPTV, dan MSKY, memerlukan perbaikan kinerja keuangan ke depannya. Selain itu, terdapat satu perusahaan televisi yang mencatat kondisi paling tidak sehat selama periode analisis, yaitu NETV pada tahun 2023. Berdasarkan hasil penelitian, perusahaan pertelevisian perlu lebih adaptif terhadap dinamika kondisi ekonomi dan industri untuk menjaga stabilitas bisnis.
PENILAIAN FINANCIAL DISTRESS PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) TAHUN 2019-2024 Nur Maulinda, Afifah; Taufik, Nur Imam; Wijayanti, Reni; Kurniawan, Iwan
Journal of Fundamental Management (JFM) Vol 5, No 2 (2025): JULI 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v5i2.34693

Abstract

Penelitian ini bertujuan menilai tingkat kesehatan dan mengidentifikasi potensi financial distress pada enam Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2024. Menggunakan metode deskriptif kuantitatif dengan pendekatan studi dokumentasi dan data sekunder, penilaian dilakukan berdasarkan Keputusan Menteri BUMN Nomor KEP-100/MBU/2002 melalui delapan rasio keuangan utama (ROE, ROI, Rasio Kas, Rasio Lancar, Collection Periods, Perputaran Persediaan, TATO, dan Rasio Total Modal Sendiri terhadap Total Aset). Hasil studi menunjukkan dua BUMN sehat, dua kurang sehat, dan dua mengalami financial distress, dengan penurunan tingkat kesehatan terutama dipengaruhi oleh rendahnya rasio profitabilitas dan likuiditas. Penelitian ini juga memberikan rekomendasi strategis bagi BUMN, investor, dan pemerintah untuk peningkatan kinerja keuangan dan pencegahan krisis.
Forecasting Cost Volume Profit dalam Pencapaian Penjualan pada Perum BULOG Periode 2019-2023 Afifa Aini Gezanti; Nur Imam Taufik; Abdul Rahman; Iwan Kurniawan
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.4904

Abstract

Profit planning is an essential component of financial management for state-owned enterprises such as Perum BULOG, which has a strategic role in maintaining national food security and ensuring sustainable financial performance. In this context, the present study aims to analyze the minimum sales volume required by Perum BULOG to avoid losses using Cost-Volume-Profit (CVP) analysis and to develop a combined model that integrates CVP with sales forecasting through the parabola method. This combined approach is expected to provide a more comprehensive foundation for profit planning and strategic decision-making. The research employs a descriptive quantitative approach using secondary data derived from Perum BULOG’s audited financial reports for the 2019–2023 period. CVP analysis includes the computation of Contribution Margin, Break-Even Point (BEP), Margin of Safety (MoS), and Degree of Operating Leverage (DOL), which together illustrate the company’s cost structure and sensitivity to sales fluctuations. Furthermore, sales forecasting with the parabola method is applied to capture historical fluctuation patterns more accurately than linear projections, thereby generating realistic sales targets for future periods. The findings indicate that Perum BULOG consistently achieved sales well above the break-even threshold, with the lowest BEP recorded at IDR 17.68 trillion in 2021 and the highest at IDR 30.36 trillion in 2023. The Margin of Safety rose significantly from 8.65% in 2019 to 34.08% in 2023, reflecting improved resilience against sales downturns. Meanwhile, variations in DOL highlight the degree to which operating profit is sensitive to sales changes. Parabola-based forecasting projects substantial sales growth, reaching IDR 64.71 trillion in 2024 and increasing further to IDR 126.35 trillion in 2026.
Evaluating Cyber Risk Management in Indonesian SOEs: A Case Study of PT Kereta Api Indonesia Using IT Governance Framework Angelia, Christin; Purba, Caesar Octoviandy; Taufik, Nur Imam; Pradesa, Hafid Aditya
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1828

Abstract

Amid the rapid advancement of technology that enhances operational effectiveness and efficiency, cybersecurity risks have simultaneously increased, threatening data security. PT Kereta Api Indonesia (Persero), a state-owned enterprise, experienced a significant data leak incident in 2024, underscoring the urgent need for robust IT governance. This study evaluates the company’s cyber risk management using the IT Governance Theory framework. A qualitative descriptive approach was employed, incorporating observation, in-depth interviews, and document analysis. Findings show that although PT KAI has implemented an Information Security Management System (ISMS) and provided employee training, key challenges persist, including low employee awareness (IT Principles), limited system integration (IT Architecture), and insufficient adoption of emerging technologies (IT Infrastructure). This study proposes a cyber risk management development model based on the five IT Governance domains: IT Principles, IT Architecture, IT Infrastructure, Business Application Needs, and IT Investment and Prioritization. The proposed model aims to strengthen the organization’s ability to identify, detect, respond to, recover from, and adapt to cyber incidents, thereby enhancing IT governance, particularly in the context of Indonesian state-owned enterprises.
APPLICATION OF ALTMAN Z-SCORE METHOD IN PREDICTING FINANCIAL DISTRESS AT PT PINDAD FOR PERIOD 2019–2023 Amanda, Sofia Putri; Harahap, Anggi Syahadat; Taufik, Nur Imam; Kurniawan, Iwan
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.24638

Abstract

PT Pindad, as a strategic state-owned enterprise, plays a crucial role in supporting Indonesia’s national defense industry. This study aims to analyze the company’s financial distress condition using the Altman Z-Score method and to forecast its 2024 financial position through time-series linear regression analysis conducted in Microsoft Excel. The analysis is based on financial statement data covering the period from 2019 to 2023.The findings reveal that PT Pindad consistently remained in the distress zone throughout the observation period, as indicated by its Z-Score results. Forecasting analysis further suggests a continued decline in financial performance in 2024 if no corrective measures are implemented. The Altman Z-Score model demonstrated an estimated predictive accuracy of 80% when compared with actual financial indicators, indicating that the model is relatively reliable in identifying potential financial distress conditions.However, this study is limited to a single company case study, which restricts the generalizability of the findings. Future research is recommended to conduct comparative analyses across multiple firms within the defense industry to provide broader insights. To improve long-term financial sustainability, recommended recovery strategies include debt restructuring, stricter capital expenditure control, operational cost efficiency, and optimization of marketing strategies and asset utilization. Keywords: Financial Distress; Altman Z-Score; Financial Performance
Co-Authors Abdul Rahman Abdul Rahman Abubakar, Rodlial Ramdhan Tackbir Achmad Sodik Sudrajat Adhika Bergi Nugroho Afifa Aini Gezanti Agustina, Iin Alikha Novira Amanda, Sofia Putri Andini Risfandini Andini, Aulia Ati Rahmawati Caesar Octoviandy Purba Christin Angelia Deddy Mulyadi Dwi Rianawati Dwi Rianawati Dwiputrianti, Septiana Endah Tri Anomsari Fernando Leonardo Hafid Aditya Pradesa Harahap, Anggi Syahadat Hidayah, Nur Sabrina Hidayat, Ikhwan Fakhrudin Iin Agustina Iwan Kurniawan Iwan Kurniawan Iwan Kurniawan Joni Dawud Mulyadi, Deddy Nur Maulinda, Afifah Puspita, Gita Cahyani Reni Wijayanti Riky Rinaldi Maulana Risna Indarsyah Salsabila, Ghassani Syifa Siti Widharetno Mursalim Stephani Putri Kawidjaya Sulistianti, Intan Sunardi Sunardi Windy Febrianti