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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Community Service Learning JPS (Jurnal Perbankan Syariah)
Martinus Robert Hutauruk
Universitas Widya Gama Mahakam, Samarinda, Indonesia
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Financial Distress Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Martinus Robert Hutauruk; Mansyur Mansyur; Muhammad Rinaldi; Yisar Renza Situru
JPS (Jurnal Perbankan Syariah) Vol 2 No 2 (2021): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i2.381

Abstract

Companies engaged in the food and beverage business have a very high chance of success in running their business, given the increasingly high level of food and beverage consumption for the community. Information based on financial ratios needs to be improved in other forms of financial analysis to ascertain the future risk level. The purpose of this study is to analyze financial distress for food and beverage sub-sector companies listed on conventional stocks and Islamic stocks on the Indonesia Stock Exchange in the period 2015-2020. Financial distress analysis uses the Altman Z-Score bankruptcy prediction approach. The results of the study indicate that companies that experience accounting losses do not necessarily experience financial distress. Companies whose shares are listed on the Sharia stock index tend to experience healthier financial conditions and do not experience financial distress. Sharia shares of food and beverage sub-sector companies on the Indonesia Stock Exchange have good resistance to financial distress. This is supported by the high and stable value of Inti Agri Resources' shares compared to the shares of other companies.
Boosting Global Competitiveness of Hapsari Cookies: Leveraging Activity-Based Costing and Export Standards for Market Expansion Martinus Robert Hutauruk
International Journal of Community Service Learning Vol. 10 No. 1 (2026): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v10i1.99589

Abstract

Hapsari Cookies faces limitations in global competitiveness due to a suboptimal production-costing system and an inability to meet international export standards fully. This situation hinders cost efficiency and opportunities for global market expansion. This activity aims to analyze strategies to increase Hapsari Cookies' global competitiveness by implementing Activity-Based Costing (ABC) and complying with international export standards to support market expansion. The Community Service Program, which aims to increase the global competitiveness of Hapsari Cookies' MSMEs in Wonosari, Yogyakarta, is implemented through a series of structured activities focused on optimizing production cost management and ensuring compliance with international export standards. The main target partner for this community service activity is Hapsari Cookies' MSMEs in Wonosari, Yogyakarta. Data collection was carried out through interviews, observations, documentation, and questionnaires. The instruments included interview guidelines, observation sheets, structured questionnaires, and export-standard checklists. Data were analyzed using qualitative descriptive analysis to assess export-standard readiness and quantitative analysis using Activity-Based Costing calculations to compare production costs before and after ABC implementation. The results show that implementing Activity-Based Costing produces more accurate and efficient production cost calculations and supports competitive pricing. In conclusion, the implementation of Activity-Based Costing and compliance with international export standards have been proven to improve cost efficiency and strengthen Hapsari Cookies' global competitiveness.
Co-Authors Mansyur Mansyur Muhammad Rinaldi Yisar Renza Situru