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All Journal Journal of Governance Risk Management Compliance and Sustainability

Supitriyani Supitriyani

Accounting Departement, Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 5826252

Environmental Science Social Sciences Other

Published : 3 Documents Claim Missing Document

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Articles

Analysis of Financial Distress in Measuring Bankruptcy Before and After The Covid-19 Pandemic Supitriyani Supitriyani; Yansen Siahaan; Astuti Astuti; Juan Anastasia Putri; Elly Susanti
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

The increasing spread of the Covid-19 virus at this time has forced several company sectors to experience setbacks in their operations. This epidemic has had a major impact, especially on the Transportation Sub-Sector Companies because they have to make some adjustments to government regulations such as implementing health protocols and physical restrictions on travel to break the chain of virus spread. The regulation has an impact on the company's revenue decline and the potency to suffer losses that can result in bankruptcy. This study aims to determine the bankruptcy prediction of the Transportation Sub-Sector Companies listed on the IDX before and after the covid-19 pandemic and to find out the most accurate method. The sampling technique used was non-probability sampling with the purposive sampling technique. The method used is descriptive with a quantitative approach. The results of the hypothesis test show that there are differences in predictions between the Altman and Springate models in predicting bankruptcy before and after the covid-19 pandemic. The Altman model is the most accurate prediction with an accuracy rate of 85.75%, while the Springate model has an accuracy rate of 73%. The study focused on companies listed on the IDX and used two bankruptcy measurement models, so researchers are next expected to use the entire company and other existing bankruptcy prediction, models. In addition, some factors beyond the control of researchers, such as economic conditions that cannot be measured. The renewal of previous research is to use two methods of prediction of bankruptcy, different objects, and research time (before and after the covid-19 pandemic).

Implementation of Work-Life Balance and Work Stress for Job Satisfaction During the Covid-19 Pandemic Marisi Butarbutar; Abdi Kurnia Lubis; Robert Tua Siregar; Supitriyani Supitriyani
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 2 (2022): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

In order to maximize work-life balance, minimize work stress, and utilize teachers as human resources, flexible work arrangements must be implemented. It is intended that the adoption of online learning platforms will lessen stress and boost job satisfaction by requiring teachers to practice work-life balance and flexible scheduling. But in practice, a lot of teachers do not even feel satisfied in their positions. This study aims to examine the relationship between work-life balance, stress at work, and job satisfaction as well as the impact of these factors on job satisfaction. This study focuses on the 168 State High School Civil Servants Teachers in Pematang Siantar City who received their certifications using a proportional random sample technique and normality-based data analysis. The SPSS Statistic version 20 program was used to run the test. The findings demonstrated that the answers met the criteria for job satisfaction, work-life balance, and work stress. The analysis of the correlation coefficient produced strong and favorable results. The results of the hypothesis testing revealed that, during the COVID 19 pandemic, Senior High School Teachers in Pematang Siantar City's work-life balance and work stress have a favorable and significant impact on job satisfaction.

Determining Factors for Sharia Stock Investment Decisions that Have An Impact on Value Recovery Companies During A Pandemic Supitriyani Supitriyani; Musa Fernando Silaen; Marto Silalahi
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 2 (2022): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Due to the company's ongoing global expansion, numerous investors are competing to invest their money in it. The purpose of this is to get ready for the future. The stock prices of numerous companies have fallen as a result of the COVID-19 pandemic. But this actually causes Islamic stocks to rise gradually until they finally experience an increase in investors each year. In order to help investors who are considering investing in sharia-based companies, this study aims to test the effects of the determinants of the determinants of Sharia stock investment decisions on company value. Purposive sampling with non-probability sampling was used for the sampling technique. The method used for quantitative descriptive analysis in this study is multiple linear regression analysis. The conclusions in this study show that investment opportunities, profitability, debt policy and dividend policy have a significant effect on the value of the company simultaneously and partially the investment opportunity, profitability and debt policy have a significant effect on the value of the company while the dividend policy does not have a significant effect on the value of the company in the Jakarta Islamic Index.

Co-Authors Abdi Kurnia Lubis Astuti Astuti Butarbutar, Marisi Elly Susanti Juan Anastasia Putri Marto Silalahi Musa Fernando Silaen Robert Tua Siregar Yansen Siahaan

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