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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management Indonesian Journal of Community Diversity and Engagement
Yahya
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Penggunaan Model Ohlson Score (O-Score) Untuk Memprediksi Financial Distres Pada Perusahaan Tekstil Dan Garmen Yuliastuti Rahayu; Yahya; Farida Idayati
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i3.2294

Abstract

The existence of the Policy for the Implementation of Restrictions on Community Activities (PPKM) has resulted in many people being forced to stay at home and even have to work at home so that the need for ready-made clothes and clothing materials is greatly reduced. The purpose of this study is to analyze the prediction of Financial Distress in textile and garment companies listed on the Indonesia Stock Exchange for the period 2018 – 2020 using the Ohlson O-Score model. This research is descriptive quantitative by calculating nine financial ratio indicators with a cut off of 0.038. If the results of the O-Score > cut off, the company is predicted to be in a state of distress (bankruptcy), but if the O-Score < cut off, the company is declared to be in a state of non-distress (healthy). From the results of the study, it can be concluded that during 2018 – 2019 eight textile and garment companies analyzed were in non-distress (healthy) conditions. During 2020 there are five companies that are predicted to be in distress (bankrupt), because these companies are unable to maintain their working capital, net income tends to decline and operating cash flow funds are in deficit, while the remaining three companies are still in a safe and healthy condition.
COUNSELING ON TAX UNDERSTANDING AND ITS PROFITS FOR FOOD AND BEVERAGE MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEss) UNDER THE GUIDELINES OF DMI GRESIK IN GRESIK REGENCY Nur Fajdrih Asyik; Maswar Patuh Priyadi; Triyonowati; Wimba Respatia; Yahya
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 4 No. 1 (2023): Vol. 4 No. 1 , 2023
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/pengabdian.v4i1.2819

Abstract

The purpose of this community service is to solve the problems found in MSMEs Partners assisted by DMI Gresik Regency, namely an understanding of tax objects and tax subjects, an understanding of the basic principles of MSMEs Final PPh, and an understanding of tax reporting. Related to this, a solution is provided by providing an understanding of taxation in DMI-assisted MSMEs in Gresik Regency The counseling method is carried out by the lecture method and the practice of direct calculations. It is hoped that this training can help MSMEs actors in understanding taxation. The results of the dedication carried out: (1) MSMEs partners can understand the difference between tax objects and tax subjects (2) MSMEs partners can calculate MSMEs Final Income Tax (3) MSMEs partners can report tax returns. Thus it will encourage a sustainable national economy.
Co-Authors Idayati, Farida Nur Fajdrih Asyik Priyadi, Maswar Patuh Triyonowati Wimba Respatia Yuliastuti Rahayu