Claim Missing Document
Check
Articles

Found 3 Documents
Search

Implementation of the Altman z-score model in predicting bankruptcy at PT. Garuda Indonesia, Tbk. Sriwiyanti, Eva; Purba, Djuli Sjafei; Wahyudi, Dendi; Tarigan, Wico Jontarudi; Napitu, Resna
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20223

Abstract

Research aims: This study aims to forecast Garuda Indonesia’s bankruptcy rate using the Altman Z-Score model analysis tool based on financial statement data for the 2012-2021 period.Design/Methodology/Approach: A quantitative description method was used, with data sources from the Garuda Indonesia website.Research findings: Based on the data analysis, Garuda Indonesia was in a "gray area" or financial difficulty in the overall observation year.Theoretical contribution/Originality: Since 2020, Garuda Indonesia has implemented a statement of financial accounting standards (PSAK 73) on lease regulations. According to Institute of Indonesia Chartered Accountants (IAI, 2022), the objective of PSAK 73 on leases is to determine the principles for recognizing, measuring, presenting, and disclosing leases and determine whether the lessee and lessor provide relevant data with a method that presents transactions appropriately. PSAK 73 on leases categorizes assets from finance leases designated as right-of-use assets as part of property, plant, and equipment and lease liabilities as part of long-term liabilities that appear in the statement of financial position. Following the Institute of Indonesia Chartered Accountants (2022), right-of-use assets describe the tenant's right to use assets granted by the lessor to the lessee during the lease term.Research limitation/Implication: This research has limitations since the reference sources only came from research journals conducted at manufacturing and service companies in Indonesia and researched by Indonesian researchers. The data studied was only for the last 10 years (2012-2021) and during that time the 2019 Covid pandemic occurred, resulting in a lockdown which caused the number of domestic and international flights to Indonesia to decrease drastically.
PENGARUH PERGERAKAN HARGA GLOBAL KOMODITAS SEKTOR ENERGI TERHADAP PERGERAKAN HARGA BITCOIN (STUDI KASUS KOMODITAS ENERGI CRUDE OIL DAN NATURAL GAS PERIODE JUNI 2019 - JULI 2022) Wahyudi, Dendi; Affan Rafi Eko W; Muhammad Sapruwan
Journal of Innovation Research and Knowledge Vol. 3 No. 8: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i8.7301

Abstract

The rapid progress in information technology, particularly in the financial sector involving virtual currencies and continually increasing investment volumes from year to year, serves as motivation for the author to conduct this research. The focus of this study is to analyze the impact of changes in global energy commodity prices, especially Crude Oil and Natural Gas, on the fluctuation of Bitcoin prices. The research method applied is quantitative, using purposive sampling techniques in sample selection. The data source is derived from secondary data taken from the official finance.yahoo.com website with a weekly time series period from June 2019 to July 2022 for each variable under investigation. The analysis results using SPSS22 indicate that the movement of energy commodity prices has a positive and significant influence on changes in Bitcoin prices. Both Crude Oil and Natural Gas, either individually or collectively, contribute positively and significantly to changes in Bitcoin prices. The research findings suggest that the substantial energy consumption in Bitcoin mining activities creates a connection between Bitcoin prices and energy commodity prices. Nevertheless, further research is needed to examine other factors influencing Bitcoin prices.
The Influence of Skill Level, Work Discipline and Work Environment on the Work Productivity of Tire Building Employees PT. Ban Indonesia Wahyudi, Dendi; Rafi, Affan; Farhan, Aan; Wiyatno, Tri Ngudi
Formosa Journal of Sustainable Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i6.9991

Abstract

This research is motivated by the rapid economic growth in Indonesia. To develop business in the modern era, companies must be able to compete in the business world. This research aims to understand how skills, work discipline and work environment influence employee productivity. The population of this study are employees of a Korean company located in Bekasi Regency and producing bicycle tires, with a population of 2,700 employees in 2022. However, this research focuses on the group B tire building section which consists of 82 employees in 2022. Research reveals that skills, work environment and work discipline provide a positive influence and significant increase in employee productivity. In other words, improving skills, work discipline and a conducive work environment can increase productivity in the company