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Kebangkrutan Perusahaan Menggunakan Model Altman dan Zavgren pada Perusahaan Food And Beverages Agustina, Yeni; Rahmawati, Rahmawati
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 11, No 1 (2010): The Winners Vol. 11 No. 1 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v11i1.696

Abstract

The purpose of this research is to show the illustration of the financial performance in food and beverages companies during the years 2001, 2002, 2003, 2004, and 2005. Since the Indonesian economic crisis which began in middle 1997, most of industry sectors, including food and beverages companies, had some constraints in producing and actualizing their products. One of the important things in making decisions for company managers, creditors, and the future investors is the bankruptcy analysis model to predict company’s bankruptcy. This research used two models developed by Edward I. Altman (Model Z-Score) and Christine V. Zavgren (Logit Model). The result of this research is, generally, the financial conditions of the food and beverages companies are in bad conditions. This situation is connected with the low profitability, liquidity, and activity rates of those companies.
Strategi Pengembangan Ekonomi Kreatif melalui Inovasi Keripik Kelapa: Studi Kasus Desa Blang Cut Nufus, Hayatun; Nabila, Alya Maulida; Wahyuni, Ayu; Hilwa, Cut; Febriana, Nana; Nirwana, Iqrya; Agustina, Yeni; Miftahudin, Miftahudin; Raihan, Muhammad Ade; Pratiwi, Salmi Indah; Hasami, M
Ibrah : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2024): Ibrah: Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/ibrah.v3i2.4835

Abstract

This service-based research aims to empower the community of Blang Cut Village, Meurah Mulia District, North Aceh Regency, through training in coconut processing into coconut chips. A Participatory Action Research (PAR) approach was applied to actively involve the community in all stages of the activity, which included observation, planning, experimentation, implementation, and evaluation and reflection. The research was conducted in November 2023, with a method involving cycles of planning, action, observation, and reflection according to the action research framework. Data collection techniques included semi-structured interviews, participatory observation, and participant satisfaction surveys, which were analyzed using qualitative, quantitative, and SWOT approaches. The results showed an increase in participants' skills and confidence in processing coconut independently, with 85% of participants feeling capable of producing coconut chips after the training. The satisfaction survey noted that 90% of participants were satisfied with the learning-by-doing method applied. From an economic perspective, there was an increase in community awareness of the potential added value of the product, which was previously only sold as raw coconut at Rp3,000 per grain, to coconut chips at Rp10,000 per pack. Social impacts include the formation of joint business groups and increased community solidarity. The implications of this research include strengthening the local resource-based creative economy, particularly in the development of Micro, Small, and Medium Enterprises (MSMEs). The program encourages village economic sustainability through collaboration with the government and local MSMEs, as well as the potential for developing other innovative products. With follow-up in the form of continuous assistance, Blang Cut Village can become the center of the coconut-based creative economy in the region.
Potret Perilaku Koruptif di Kalangan Mahasiswa Akuntansi Assyifa, Mutiya Nur; Agustina, Yeni; Susi, Susi
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.120

Abstract

This study aims to identify the corruptive behavior among accounting students and analyze the factors influencing such behavior. The investigated actions include cheating, document manipulation, absenteeism through proxies, offering gratuities to lecturers, and misuse of scholarship funds. The research adopts a quantitative approach, collecting data through questionnaires distributed to accounting students at various educational levels. The data analysis reveals that corruptive behaviors are relatively common. Most respondents admitted to engaging in actions like cheating and absenteeism through proxies, while a smaller proportion participated in document manipulation or offering gratuities.The findings suggest that academic experiences, such as having attended professional ethics or audit courses, contribute to shaping students’ awareness of integrity. However, academic pressure and a permissive campus culture often act as driving forces behind corruptive behavior. This study highlights the necessity of strengthening ethics education within accounting curricula to instill the value of integrity. Additionally, institutional measures such as enhanced supervision, technology-based attendance systems, and awareness campaigns are essential to fostering a more transparent and accountable academic culture.