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Company Bankruptcy Prediction Analysis Go Public in Indonesia during the Covid-19 Pandemic Ida Bagus Nyoman Ramartha Putra; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi; Gayatri Gayatri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3860

Abstract

This study aims to compare bankruptcy predictions between sectors of publicly traded companies in Indonesia during the Covid-19 pandemic. This research was conducted in publicly listed companies in Indonesia in 2020. The number of samples in this study were 97 companies with details of the manufacturing sector 50 samples and the non-manufacturing sector 47 samples using the purposive sampling method. Data collection uses the documentation method. The data analysis technique used is the modified Altman Z-Score method, descriptive statistics and t-test. The results showed that of the 50 companies in the manufacturing sector, 36 of them were in the safe zone category, 10 companies were in the gray zone category and 4 companies were in the distress zone category. Meanwhile, of the 47 non-manufacturing sector companies, 30 companies are in the safe zone category, 6 companies are in the gray zone category and 11 companies are in the distress zone category. These results indicate that non-manufacturing sector companies are more affected by the Covid-19 pandemic, this is due to the majority of companies experiencing a decrease in liquidity in terms of cash flow.
Self Control in Savings (A Literature Review) Eka Putri Suryantari; Gayatri Gayatri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6356

Abstract

The thing that is most feared by every individual is a situation of uncertainty that will occur in the future. Fear creates a sense of anxiety that will haunt every step the individual takes in navigating the ocean of his life. Uncertainty in financial conditions is one of the many uncertainties faced. Humans are born with various advantages in themselves compared to other living creatures created by God. With the mind that humans have, they try to find solutions to overcome problems, especially the fear of uncertainty, especially in financial matters. Along with the development of science, especially in the field of accounting, it teaches how to make a form of financial management, especially individual finance so that it can overcome problems in its finances. One way to manage finances is to save the money you have so that later it can be used for various predetermined purposes. Through the target to be achieved, the main focus that must be done is how to make every step taken in accordance with the objectives to be achieved. One of the things that supports the achievement of the targets to be achieved is the individual's commitment to carrying out all plans made through self-control which is reflected in his physical and behavior.