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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Satyagraha TGO Journal of Community Development
Eliza Arshandy
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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INTEGRITAS DAN BUDAYA ORGANISASI SERTA PENGARUHNYA TERHADAP KINERJA PEGAWAI Sudung Simatupang; Pawer Darasa Panjaitan; Eliza Arshandy; Hendrick Sasimtan Putra
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.19869

Abstract

Kinerja menjadi suatu komponen dalam mendukung keberhasilan organisasi dalam mencapai tujuannnya. Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh integritas dan budaya organisasi terhadap kinerja pegawai Kantor Camat Siantar Utara Kota Pematang Siantar yang berjumlah 40 orang pegawai. Hasil uji instrument validitas menunjukkan kriteria valid, sedangkan uji reliabilitas menunjukkan kriteria handal. Uji regresi berganda menghasilkan menghasilkan koefisien arah memiliki nilai yang positif dari variabel integritas dan budaya organisasi terhadap kinerja pegawai, dengan nilai integritas memiliki nilai yang paling dominan. Kemudian hasil hipotesa dari uji simultan diperoleh hasil bahwa bahwa terdapat pengaruh dari integritas dan budaya organisasi terhadap kinerja pegawai secara positif dan signifikan, kemudian untuk uji parsial ditemukan pengaruh yang positif dan signifikan integritas terhadap kinerja pegawai, dan pengaruh yang positif dan signifikan budaya organisasi terhadap kinerja pegawai. Dengan menerapkan konsep integritas yang baik serta menjalankan budaya dari organisasi dengan baik maka akan menghasilkan kinerja yang baik.
Cash Flow Management and Working Capital Planning to Accelerate Sales Growth in Culinary MSMEs: Study at Lynn’s Kitchen Sisca; Andy Wijaya; Debi Eka Putri; Hendrick Sasimtan Putra; Eliza Arshandy; Novita Butarbutar
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.362

Abstract

This community service activity aims to improve cash flow management and working capital planning to support sales growth in a culinary Micro, Small, and Medium Enterprise (MSME), Lynn’s Kitchen. The main challenge faced by the business was managing fluctuating cash flows to achieve its targeted increase in daily sales capacity. The program was conducted through conceptual training, the implementation of a digital cash flow tracking system, and on-site mentoring. The results show a significant improvement in the owner’s understanding of cash flow management, along with increased accuracy and consistency in recording financial transactions. In addition, the program successfully developed a measurable sales acceleration plan supported by clear working capital calculations. The findings indicate that proper cash flow management and effective working capital planning enable business owners to make more informed and confident financial decisions. Furthermore, the use of a simple digital system supports financial transparency and operational control. This study demonstrates that a practical and integrated approach can enhance financial management capabilities and support sustainable growth in small-scale culinary MSMEs.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Debi Eka Putri; Nelly Ervina; Eliza Arshandy; Anggraini Syahputri
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to analyze the financial distress condition of PT. GozcoPlantations, Tbk using the Fulmer Score and Zmijewski Score methods anddetermine the more accurate method. The research data are secondary dataobtained from the Indonesia Stock Exchange website (www.idx.co.id). The dataanalysis techniques used are descriptive qualitative and comparative analyses. Theresults show that: First, the Fulmer Score method indicates that the company wasat risk of bankruptcy during the 2014-2023 period due to declining profits,negative operating cash flows and working capital, as well as decreased assets andequity. Second, the Zmijewski Score method indicates that the company was notat risk of bankruptcy due to reduced debts and its ability to generate profits. Third,the Fulmer Score method is more accurate in measuring bankruptcy risk, with80% of results in the danger zone compared to 20% for the Zmijewski Score.
METODE TAFFLER DAN ALTMAN Z-SCORE DALAM MENGUKUR FINANCIAL DISTRESS PADA PT TIRTA MAHAKAM RESOURCES, Tbk. Sepbeariska Manurung; Liper Siregar; Eliza Arshandy; Daud Immanuel Hutagalung
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to predict the level of bankruptcy of a company using the Tafflerand Altman Z-Score methods at PT Tirta Mahakam Resources, Tbk. for the period 2015-2022and to determine the comparison of the accuracy and error rate of each method used, namelythe Taffler and Altman Z-Score methods. This study uses quantitative data by taking secondarydata accessed from the official website of the Indonesia Stock Exchange (www.idx.co.id). Thedata analysis technique used is descriptive qualitative and comparative analysis. The results ofthis study indicate that there are different results in predicting the level of bankruptcy producedusing the Taffler method in contrast to the Altman Z-Score method. This can be seen from thehighest level of accuracy is using the Altman Z-Score method with a percentage of 0% whilethe error rate is using the Altman Z-Score with a percentage of 100%. Thus it can be concludedthat the most suitable and accurate method in predicting Financial Distress is the Altman ZScoremethod.
PENGARUH CURRENT RATIO, RETURN ON EQUITY, EARNING PER SHARE, DAN SUKU BUNGA TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF Rizal Riyadi; Heri Sastra; Nelly Ervina; Eliza Arshandy; Debi Eka Putri
Jurnal Ilmiah Satyagraha Vol. 9 No. 1 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i1.170

Abstract

Abstrak – Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Equity, Earning per Share, dan suku bunga terhadap harga saham perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian terdiri atas 11 perusahaan yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh 55 unit observasi. Metode analisis yang digunakan meliputi statistik deskriptif dan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial Return on Equity berpengaruh positif terhadap harga saham, sedangkan Current Ratio, Earning per Share, dan suku bunga tidak berpengaruh signifikan terhadap harga saham. Secara simultan, Current Ratio, Return on Equity, Earning per Share, dan suku bunga berpengaruh signifikan terhadap harga saham perusahaan sub sektor otomotif.   Kata kunci: current ratio, return on equity, earning per share, suku bunga, harga saham   Abstract – This study aims to analyze the effect of Current Ratio, Return on Equity, Earning per Share, and interest rates on the stock prices of automotive sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. This research employs a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample consists of 11 companies, selected through purposive sampling, resulting in 55 observations. Data were analyzed using descriptive statistics and multiple linear regression analysis with the assistance of SPSS software. The results indicate that, partially, Return on Equity has a positive and significant effect on stock prices, while Current Ratio, Earning per Share, and interest rates do not have a significant effect on stock prices. Simultaneously, Current Ratio, Return on Equity, Earning per Share, and interest rates have a significant effect on stock prices of automotive sub-sector companies.   Keywords: current ratio, return on equity, earning per share, interest rate, stock price
Co-Authors Andy Wijaya Anggraini Syahputri Butarbutar, Novita Daud Immanuel Hutagalung Debi Eka Putri Hendrick Sasimtan Putra Heri Sastra Liper Siregar Manurung, Sepbeariska Nelly Ervina Nelly Ervina Pawer Darasa Panjaitan Rizal Riyadi Simatupang, Sudung Sisca Sisca