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Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.

Pengaruh Strategi Pemasaran, Kemampuan dan Pengetahuan Wirausaha terhadap Keberhasilan Usaha Mikro Kecil Menengah (UMKM) di Kota Mojokerto Putri Ayu Lestari; Imam Baidlowi; M. Syamsul Hidayat
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3301

Development in general depends on an economy based on broad community participation, which can be seen from the Micro, Small and Medium Enterprises (MSME) sector which is one of the most common types of business. The small and medium enterprise (MSME) sector is an important part of the country's economy. Micro, Small and Medium Enterprises (MSMEs) play a strategic role in national economic development because they really help economic growth and obtain workers, as well as distributing development results. However, success in developing a business so that it can help economic development is determined by various factors such as effective marketing strategies, mental and physical readiness of entrepreneurs, as well as in-depth knowledge of markets and products. This research aims to determine the influence of marketing strategy, entrepreneurial ability and entrepreneurial knowledge on business success among MSMEs in the city of Mojokerto. This type of research is quantitative research. The population in this study was all MSME actors in the culinary sector in Mojokerto City, totaling 2,527 MSMEs and the sample of respondents was 96 MSMEs using purposive sampling techniques. Respondent data was collected using a questionnaire. The data analysis method for this research uses descriptive statistical analysis using classical assumption testing and multiple linear regression, the overall analysis of which is calculated using the Statistical Program For Social Science (SPSS) version 25. The results of this research show that marketing strategy has a positive and significant effect on business success, entrepreneurial ability has no at all significant effect on business success, and entrepreneurial knowledge has a positive and significant effect on business success. Meanwhile, the most influential variables are marketing strategy variables and entrepreneurial knowledge. Based on simultaneous or joint testing, it was found that marketing strategy, entrepreneurial ability and entrepreneurial knowledge had a positive and significant effect.

Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Profitabilitas Pada PT. Pabrik Kertas Tjiwi Kimia Tbk Periode 2021 – 2023 Abdul Malik; Imam Baidlowi; Yuliasnita Verlandes
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 4 (2024): OKTOBER : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i4.1205

The purpose of this research is to evaIuate PT. Pabrik Kertas Tjiwi Kimia Tbk's financial performance from 2021 to 2023 utilizing the Iiquidity, soIvency, and profitabiIity ratios. The study's methodology is quantitative descriptive and makes use of descriptive statistics for data analysis. This study's quantitative approach combined with documentation methodologies collects data from PT. Pabrik Kertas Tjiwi Kimia Tbk's yearly financial reports. The annual financial report for the years 2021–2023 is the financial report that was utilized. According to the study's findings, the company's financial performance, as determined by calculating the Iiquidity ratio (current ratio and quick ratio), indicates that it is less liquid and hence less excellent, as seen by its inability to pay off its short-term loans. The firm is deemed to be in excellent financial standing based on the analysis of its solvency ratios, which incIude the debt to equity and debt to asset ratios. Additionally, the company's financing is entirely derived from debt. The profitabiIity ratios, which incIude net profit margin, return on equity, and return on assets, indicate that the firm is not making the most profit possible.

Pengaruh Ketersediaan, Efektivitas dan Kemudahan Penggunaan Qris terhadap Keputusan Pembelian serta Dampaknya Bagi Karakter Generasi Muda Nurdiana FI; Imam Baidlowi; Yuliasnita Verlandes; Agoes Hadi Purnomo; Adhe Sarah
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.113

The new era of digitalization created by humans has touched various aspects including transaction payment methods. With digital payments, humans make payments with just one scan. Bank Indonesia, in collaboration with ASPI, launched digital payment Qris in 2020. Qris was initially a payment solution during the pandemic that was accepted by the public and is still widely used today. Including the younger generation, they often use Qris to make payments. This research aims to identify the influence of the availability, effectiveness and ease of use of Qris on purchasing decisions and its impact on the character of the younger generation. Using the quantitative SAM PLS method and qualitative literature study, the research took samples of student members of the GMNI organization who met the criteria. The results of data processing showed that the variables of availability, effectiveness and ease of use of Qris had a positive and significant effect on purchasing decisions. The impact of using Qris for the younger generation is a shift in disciplined, independent and responsible character due to the ease of payment facilities which gives rise to consumer behavior. This can be handled with supervision and character education starting at the family, school, community and government levels. By synergizing together, a strong character can be built in the younger generation, able to answer problems and be of benefit to the wider community.

Pengaruh Desain Produk,Kualitas Produk, Dan Harga Produk Terhadap Keputusan Pembelian Batik Khas Kota Mojokerto Pada Industri Batik “Bu Dar” Arindah Triska Afandi; Imam Baidlowi; Agoes Hadi Poernomo
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i4.1227

The Indonesian region has a variety of cultures and a variety of arts. One of the famous cultural heritage is batik. Batik is a cultural heritage from our ancestors since ancient times which was born as a work of art that has a philosophy about the meaning of life. Batik is an Indonesian heritage that really needs to be preserved because batik is a typical Indonesian textile that has motifs that have high artistic value. Batik that is traded has attractiveness through design, quality, price and other aspects that influence consumer purchasing decisions. This study aims to determine the effect of product design, product quality, and product prices on purchasing decisions for Mojokerto typical batik in the "Bu Dar" batik industry. This study uses a quantitative method with a sample of 100 respondents with the help of IBM SPSS. The results of this study indicate that partially the product design variable has a positive and significant effect on purchasing decisions with a t-count value of 2.281 > t-table 1.661 with a sig value of 0.025 <0.050 (5%), partially product quality variable has a positive and significant effect on purchasing decisions with a t-count value of 2.483 > t table 1.661 with a sig value of 0.015 <0.050 (5%), partially product price variable has a positive and significant effect on decisions purchases with a t value of 6.445 > t table of 1.661 with a sig value of 0.000 <0.050 (5%), while simultaneously the variables Product Design, Product Quality, and Product Price have a positive and significant effect on purchasing decisions for "Bu Dar" Batik with an F count of 54.167 > F table 2.699 with a sig value of 0.000.

Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth

Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022 Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1997

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.

Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.

Pengaruh Strategi Pemasaran, Kemampuan dan Pengetahuan Wirausaha terhadap Keberhasilan Usaha Mikro Kecil Menengah (UMKM) di Kota Mojokerto Putri Ayu Lestari; Imam Baidlowi; M. Syamsul Hidayat
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3301

Development in general depends on an economy based on broad community participation, which can be seen from the Micro, Small and Medium Enterprises (MSME) sector which is one of the most common types of business. The small and medium enterprise (MSME) sector is an important part of the country's economy. Micro, Small and Medium Enterprises (MSMEs) play a strategic role in national economic development because they really help economic growth and obtain workers, as well as distributing development results. However, success in developing a business so that it can help economic development is determined by various factors such as effective marketing strategies, mental and physical readiness of entrepreneurs, as well as in-depth knowledge of markets and products. This research aims to determine the influence of marketing strategy, entrepreneurial ability and entrepreneurial knowledge on business success among MSMEs in the city of Mojokerto. This type of research is quantitative research. The population in this study was all MSME actors in the culinary sector in Mojokerto City, totaling 2,527 MSMEs and the sample of respondents was 96 MSMEs using purposive sampling techniques. Respondent data was collected using a questionnaire. The data analysis method for this research uses descriptive statistical analysis using classical assumption testing and multiple linear regression, the overall analysis of which is calculated using the Statistical Program For Social Science (SPSS) version 25. The results of this research show that marketing strategy has a positive and significant effect on business success, entrepreneurial ability has no at all significant effect on business success, and entrepreneurial knowledge has a positive and significant effect on business success. Meanwhile, the most influential variables are marketing strategy variables and entrepreneurial knowledge. Based on simultaneous or joint testing, it was found that marketing strategy, entrepreneurial ability and entrepreneurial knowledge had a positive and significant effect.

Pengaruh Good Corporate Governance Dan Firm Size Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Ratih Kusuma Mawardani; Imam Baidlowi; Tatas Ridho Nugroho; Nur Ainiyah
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.76

This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.

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