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Studi Komparatif Potensi Financial Distress pada Industri Rokok di BEI (Model Zscore Gover dan X Score Zmijewski) Lizabeth Sari Dewi; Aulia Yunica Harly; Hasan Basri
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.480

Abstract

One of the state's opinions comes from excise payments made by cigarette companies in Indonesia, at the end of 2021 the issue of cigarette prices which will be increased in 2022 becomes an interesting phenomenon to study the potential for bankruptcy of cigarette companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyze the potential for financial distress in cigarette companies and compare the results of the calculation of the springate and zmijewski models in cigarette companies on the Indonesia Stock Exchange. The research method used is quantitative descriptive analysis, with the data source coming from the company's annual report. The results showed that there was a potential for bankruptcy at PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk while for PT. Hm Sampoerna Tbk and PT. Gudang Garam Tbk has no potential for bankruptcy in 2017 to 2019, it's just that in 2020 the company PT. Bentoel Internasional Investama Tbk is experiencing financial difficulties. Based on the calculation results of the Springate and Zmisjewski models, there is also no difference from the results of the calculation of financial distress in cigarette companies on the Indonesia Stock Exchange.
Peningkatan Literasi Digital dan Analisis Data UMKM Melalui Pelatihan SPSS bagi Wirausaha Muda Nayla Desviona; Marwah Masruroh; Lizabeth Sari Dewi; Asramid Yasin
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.5815

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the backbone of the national economy that continues to show significant growth, especially among the younger generation. The high entrepreneurial spirit encourages many generations to start businesses with creative ideas that are relevant to the times. However, behind the growth of MSMEs, there are still many challenges that must be faced by business actors. One of the main challenges is the lack of ability to manage and analyze data systematically. This community service activity aims to improve the digital literacy and data analysis skills of MSME players, especially the younger generation who are starting a business by utilizing SPSS as an analysis tool. Through practice-based training conducted online through Zoom Meeting involving 40 participants from the younger generation who are starting a business on February 15, 2025. The results of this service showed that participants not only gained a theoretical understanding of the importance of data analysis in making business decisions, but also basic technical skills in operating SPSS. This shows that digital practice-based training has a significant impact in improving their readiness to apply SPSS in managing their business and the competitiveness of MSMEs. Thus, this activity is not only an educational event, but also triggers awareness of the importance of a data-driven approach in dealing with market dynamics.
Public Perception of Circular Economy Implementation in Household Waste Management Lizabeth sari dewi; ABD Haris; Nita Priska Ambarita; Muhammad Hirsan Hanafi
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v1i1.270

Abstract

Household waste production continues to increase with population growth, urbanization and consumptive lifestyles, contributing significantly to total global waste. This trend indicates not only an increase in the quantity of waste, but also the complexity of its management, especially in urban areas. The circular economy concept offers a sustainable solution by utilizing the principles of recycling, waste reduction, and resource reutilization. This research explores the community's perception towards the application of circular economy in household waste management through descriptive qualitative method. The results showed that most communities understand the basic principles of circular economy, but the implementation of this practice is still constrained by the lack of education and supporting infrastructure. High environmental awareness is proven to contribute to the active participation of the community, while limited resources in rural areas hinder the equitable implementation of this concept. Collaboration between the government, private sector and communities is needed to improve infrastructure and provide sustainable education programs. This study confirms that the paradigm transformation of circular economy-based waste management is not only able to reduce the environmental burden, but also create new sustainable economic opportunities. The results of the study are expected to serve as a basis for policy development that supports the implementation of circular economy more widely and effectively.