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FINANCIAL DISTRESS ANALYSIS USING THE ZMIJEWSKI METHOD Edon Ramdani
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1956.276 KB) | DOI: 10.34203/jimfe.v6i1.2032

Abstract

This study aimed to determine the level of financial distress of the company using the Zmijewski method and conducted on three companies listed on the Indonesia Stock Exchange, namely PT Bakrieland Development Tbk, PT Central Omega Resources Tbk and PT Buana Lintas Lautan Tbk who received warnings from the IDX due to the delay in submitting financial reports. The results: the three companies are in good condition, with no financial distress. PT Bakrieland Development Tbk and PT Buana Lintas Lautan Tbk showed an increase in performance during the year 2016-2018 but PT Central Omega Resources Tbk decreased during the year 2016-2018. Companies are required to maintain the ability to meet their obligations and reduce the level of obligation so that it can be maintained does not lead to financial distress. Delays in the delivery of financial statements must be reduced so as not to harm investors. Analysis of financial distress needs to be continued to determine the company's financial condition. Contrast to previous studies that analyzed financial distress by comparing testing models and testing on companies listed on the IDX, this study focused on testing companies that received IDX warnings due to late financial reporting.
MARKETING KONVENSIONAL DI ERA DIGITAL Suparmin; Edon Ramdani; Satiman
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Abstract

Pemasaran telah mengalami transformasi yang luar biasa selama bertahun-tahun. Awalnya, kegiatan pemasaran dilakukan secara sederhana, seperti memanfaatkan iklan cetak atau papan reklame. Era digital telah membawa perubahan besar dalam hampir setiap aspek kehidupan manusia, termasuk dalam dunia bisnis dan ekonomi. Salah satu sektor yang juga mengalami transformasi signifikan adalah koperasi. Era digital membuka peluang akses pasar yang lebih luas bagi koperasi. Melalui platform e-commerce dan media sosial, koperasi dapat menjual produk dan layanan mereka kepada pelanggan di berbagai wilayah dan negara. Koperasi Syariah Arrahman, tidak terkecuali menghadapi kondisi yang sama dalam mensiasati kemajuan jaman. Salah satu tantangan koperasi adalah meningkatkan jumlah keanggotaan dan juga transaksi simpan pinjam. Berdasarkan latarbelakang tersebut, maka kami dosen program studi Manajemen dan Akuntansi S1 Fakultas Ekonomi Universitas Pamulang – UNPAM merasa terpanggil untuk dapat mensosialisasikan pentingnya adaptasi marketing di dunia digital untuk terus dapat bertahan dan bersaing dalam konteks persaingan bisnis yang semakin ketat. Pelaksanakan Pengabdian Kepada Masyakarat di sekitar UNPAM dengan cara memberikan materi dengan judul “ Marketing Konvensional Di Era Digital”. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Koperasi Syariah Arrahman, Gandul, Depok, Jawa Barat., dengan peserta adalah tenaga pemasarannya. Diharapkan pada sosialisasi pkm ini terjadi diskusi dan tukar pikiran antara dosen sebagai pemberi materi dengan para praktisi pemasaran. Secara keseluruhan, kegiatan PKM ini diharapkan dapat memberikan pemahaman kepada para peserta terhadap pentingnya pemasaran beradaptasi di era digital, serta penerapannya dalam aktifitas sehari-hari. Hasil PKM ini akan kami tuangkan dalam bentuk artikel yang kemudian diterbitkan pada jurnal terakreditasi nasional, sehingga dapat menambah khasanah dan sumber referensi bagi para pembacanya. Kata Kunci: Koperasai; Arrahman ; Pemasaran ; Konvensional; Digital;
Sosialisasi Akuntansi dan Pelaporan Keuangan Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.51102

Abstract

Accounting and Financial Reporting Awareness Program. In carrying out its activities, a company requires a function that plays an important role in safeguarding financial transactions, recording, and compiling economic events that have occurred, which are then documented in the form of journals, ledgers, and financial statements. Properly and accurately presented financial statements are essential for every company and organization.The application of accounting and financial reporting knowledge today is not limited to companies alone; individuals also need a sound understanding of accounting recording and reporting. One example is that understanding and knowledge of accounting have become important for senior high school students as preparation for pursuing higher education after graduation as well as for personal development. Based on this background, we, the team of lecturers from the Bachelor’s Program in Accounting and Management at Universitas Pamulang, took the initiative to share knowledge through a community service activity (PKM) aimed at providing benefits in the form of basic accounting knowledge and skills.The PKM team from Universitas Pamulang proposes to hold basic accounting training as an extracurricular activity for 12th-grade students at Yayasan Al Kamilah, located in Bojongsari, Depok, West Java. This activity is planned to be held on Monday, April 28, 2025, conducted offline at the school premises on Jl. Serua Raya, Bojongsari District, Depok City, West Java 16517. The main objective of this community service activity is to assist Yayasan Al Kamilah in improving the students’ literacy and understanding of basic accounting principles, thereby broadening their insight and knowledge of accounting. Overall, this PKM activity is expected to provide participants with an understanding of the importance of accounting knowledge and its application in daily life. The results of this PKM will be compiled into an article to be published in a nationally accredited journal, thereby enriching the body of knowledge and serving as a reference source for its readers.   Keywords: Accounting; Financial Statements; Community Service; Lecturers; Students
Edukasi Dini Pajak kepada Calon Wajib Pajak Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.50906

Abstract

The largest component of state revenue is the tax sector. Tax revenue contributed 82.1% to Indonesia's state revenue in 2024, up from approximately 77.5% the previous year. Taxes are the foundation of the modern state's mutual assistance system. Without tax contributions, the state would lose its primary means of providing basic services to its citizens. The Ministry of Finance noted that by the first semester of 2025, tax revenue had reached IDR 1,420 trillion, or approximately 58% of the annual target. However, on the other hand, untapped tax potential remains enormous. Research shows that Indonesia's tax gap still ranges from 6–9% of gross domestic product (GDP), meaning approximately IDR 1,300 trillion in potential taxes are lost annually due to non-compliance and an untapped informal sector. If this situation is allowed to continue, the country will experience a widening fiscal deficit, forcing the government to borrow more or cut public services. It is very difficult to achieve voluntary taxpayer awareness and concern if the definition of "tax" does not include the phrases "enforceable" and "coercive." Based on this background, we, the PKM group of the Management and Accounting Study Program, Faculty of Economics and Business, Pamulang University, were moved to conduct community service in order to increase tax awareness through tax socialization activities with the theme "Early Tax Education for Prospective Taxpayers". The target of this activity is prospective early age taxpayers. The purpose of this PKM activity is to instill awareness about taxes from an early age, which is expected to influence children's mindsets and create a sense of pride in taxes to help increase state revenue. We, the Unpam PKM Team, propose to hold early tax education socialization for prospective taxpayers, which is given to the Al Kamilah Foundation students located in the Bojongsari area, Depok, West Java. This activity is planned to be held on Sunday, October 5, 2025 offline at the school location on Jl. Serua Raya, Serua Village, Bojongsari District, Depok City, West Java 16517. This PKM activity is expected to provide understanding and awareness to participants regarding the importance of taxes for state revenue. We will present the results of this PKM in the form of an article which will then be published in a nationally accredited journal. Keywords: Tax, Socialization, Community Service, Prospective Taxpayers, Islamic Students