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Analisis Kebangkrutan Menggunakan Metode Altman Z-Score Pada Perusahaan Sub Sektor Batu Bara Febriyanti, Nadhila; Dethan, Stevany Hanalyna; Alpiansah, Restu; Hendri, Wira; Nirwana, Baiq Nadia
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 6 No. 2 (2024): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/mjo.v6i2.1019

Abstract

Penelitian ini bertujuan untuk menganalisis dan memprediksi kebangkrutan perusahaan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023 menggunakan metode Altman Z-Score. Metode penelitian yang digunakan yaitu penelitian eksploratif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan subsector batu bara yang terdaftar di BEI dari tahun 2019 sampai tahun 2023. Sampel yang digunakan sebanyak 18 perusahaan dengan Teknik pemilihan sampel menggunakan purposive sampling. Analisis dilakukan dengan menghitung lima rasio keuangan utama dalam model Altman Z-Score untuk mengklasifikasikan perusahaan ke dalam zona aman, zona rawan, atau zona berbahaya. Hasil penelitian menunjukkan bahwa beberapa perusahaan tetap berada dalam zona aman, sementara yang lain mengalami fluktuasi keuangan, bahkan ada yang masuk ke zona berbahaya, menandakan risiko kebangkrutan tinggi. Penelitian ini memberikan wawasan bagi investor dalam pengambilan keputusan investasi serta bagi manajemen perusahaan dalam mengevaluasi kinerja keuangan dan mengambil langkah strategis. Selain itu, penelitian ini dapat menjadi referensi bagi studi selanjutnya mengenai prediksi kebangkrutan di sektor industri lainnya.
Pelatihan Pembukuan Bumdes Pringgasela Lestari Dan Pengrajin Tenun Di Dusun Gubuk Daya Desa Pringgasela Kecamatan Pringgasela Kabupaten Lombok Timur Widia Febriana; Rina Komala; Raden Ayu Ida Aryani; Melati Rosanensi; Defel Septian; Wira Hendri
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.808 KB) | DOI: 10.57248/jilpi.v1i3.116

Abstract

Historically, the Indonesian nation departed from the diversity of its rich cultural heritage. One of Indonesia's cultural heritage, namely the diversity of traditional woven fabrics. Each region certainly has its own variety of motifs and meanings regarding traditional woven fabric crafts, for example traditional woven crafts on the island of Lombok. One of the producers of woven fabrics on the island of Lombok is the Dusun Gubuk Daya, Pringgasela Village, which is one of the villages in East Lombok Regency. Pringgasela woven fabric has its own characteristics, namely having striped and elongated motifs. One woven fabric can spend three months working from the process of preparing the material to finishing. This weaving activity is one of the livelihoods of women in Pringgasela. Pringgasela woven fabrics come in various lengths with a width of up to 4 meters. To produce this woven cloth, it takes 2 weeks to three months, depending on the diligence of the craftsmen because it is related to the preparatory process before weaving, such as designing motifs, dyeing threads, weaving threads until the sustainability process. sustainability) carried out by weavers. Besides that, the administration is still done manually by the weavers because the weavers do not understand how to book and record finances, the archives are not well organized, and payments are still being made door to door. The abdimas team provides training on simple bookkeeping and simple filing. This research methodology uses a descriptive qualitative approach. This community service data collection method uses interviews, observation and documentation. This interview and observation technique was chosen to gather information about the process of making Sesek Weaving and supported by documentary data in the form of photos of the process of making Sesek Weaving and the data collection process needed to support this research. The results felt by the weavers and Bumdes administrators after carrying out this training were being able to make financial records with a simple financial notebook, there was a consumer filing book to record payments and monthly fees for weaving groups that were gathered in the BUMDes of Pringgasela Village and several people had made payments through the counter.
Program Pendampingan Literasi, Numerasi, Administrasi dan Adaptasi Teknologi di SMPN Satap 4 Suela Kabupaten Lombok Timur Hendri, Wira; Komala, Rina
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1482.228 KB) | DOI: 10.57248/jilpi.v1i3.117

Abstract

Education inequality is one of the problems for the government in educating the nation’s life. Education that should be enjoyed by all levels of society has not been implemented optimally in accordance with what is mandated by law. The Independent Campus Learning Program (MBKM) is one of the programs organized by the Ministry of Education and Culture. The Teaching Campus Program is one of the programs in the Merdeka Learning Campus Program which aims to teach and assist with technology adaptation, school administration, and teachers. One of the schools targeted by the Teaching Campus program is SMPN SATAP 4 SUELA which is located in Lekong Pulut Hamlet, Mekar Sari Village, Suela District, East Lombok Regency. In the Teaching Campus program, lecturers and students who are appointed to take part in the program have the responsibility of assisting the school in the teaching process, assisting with adaptation to technology, and assisting with school administration. In addition, Teaching Campus students have the responsibility of improving student character, increasing student literacy and numeracy, and increasing student learning motivation.
Pendampingan Peningkatan Nilai Tambah Usaha Rumput Laut Masyarakat Pesisir Dusun Badaq Kecamatan Labuhan Haji Kabupaten Lombok Timur Wira Hendri; Syafira Mahfuzi Ardiyati; Rina Komala; Stevany Hanalyna Dethan; Sahdan Saputra; Ahmad Murad
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.179

Abstract

Seaweed is one of the sources of livelihood for fishermen besides catching fish. seaweed has a high economic value for the welfare of the people of Badaq Hamlet, Kertasari Village, East Lombok. In its development, seaweed farmers have experienced a decline in production in the last few years due to various factors including a shift in people's understanding of seaweed, fluctuating prices, and traditional planting methods. The community assistance program carried out by the community service team in collaboration with the local community through the theme of increasing the added value of seaweed businesses in coastal communities tries to solve the problem. The results of the mentoring program showed changes in the way coastal communities grow seaweed efficiently and more modern, the community recognizes and understands the types of seaweed that are suitable for cultivation in their place. 
Struktur Modal dan Perputaran Kas terhadap Profitabilitas Bank BUMN dengan Kebijakan Dividen sebagai Variabel Intervening Sari, Riana; Anggriani, Rini; Alpiansah, Restu; Hendri, Wira; Nirwana, Baiq Nadia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1367

Abstract

State-Owned Enterprises (BUMN) banks have a crucial role in maintaining economic stability and growth. In addition to focusing on profit, these banks are also socially responsible in supporting infrastructure development, MSME development, and other programs. The purpose of this study was to determine the effect of capital structure and cash turnover on the profitability of state-owned banks with dividend policy as an intervening variable. The research conducted was a descriptive quantitative study with a causal approach. The researcher determined the number of samples at 45 by considering several criteria such as state-owned banks listed on the IDX for the 2014-2023 period, banks that published complete financial reports on the IDX for the 2014-2023 period, and banks that attached all variable data currently used by researchers for the 2014-2023 period. The data analysis tool used E-Views 12 software. The results of the study found that capital structure had no effect on profitability. Cash turnover had a negative and significant effect on profitability. Capital structure had a negative and significant effect on dividend policy. Cash turnover had a negative and significant effect on dividend policy. Dividend policy does not affect profitability. Based on the results of the test of the influence of intervening variables using the Sobel test, it shows that dividend policy is not able to mediate between capital structure and profitability. Dividend policy is not able to mediate cash turnover on profitability.
Environmental, Social, Governance (ESG Score) and Profitability on Stock Return with Audit Quality as Moderation Chandra, Hendika; Anggriani, Rini; Alpiansah, Restu; Hendri, Wira; Zahrah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.949

Abstract

This research aims to examine the effect of Environmental, Social, and Governance (ESG Score) and Profitability on Stock Return with Audit Quality as moderation in companies listed in the SRI-KEHATI Index for the 2021–2023 period. This research is associative causal with a quantitative approach. The population consists of companies in the SRI-KEHATI Index, and the sample selection is conducted using purposive sampling. Based on the sample criteria, 12 companies met the requirements with a research period of three years, resulting in a total of 36 data samples. In this research a panel data regression model is applied using the Fixed Effect Model (FEM), and the moderation variable is tested using Moderated Regression Analysis (MRA) with EViews 10 software. The results of this research indicate that ESG Score has no effect on Stock Return while Profitability affects Stock Return. Moreover, Audit Quality cannot moderate the effect of ESG Score on Stock Return, and the Audit Quality cannot moderate the effect of Profitability on Stock Return.
Akuntansi Hijau, Kinerja Lingkungan dan Kepemilikan Institusional terhadap Nilai Perusahaan di Sektor Energi Indonesia Cornelia, Cindy; Anggriani, Rini; Hendri, Wira; Dethan, Stevany Hanalyna; Alpiansah, Restu; L. Jatmiko Jati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.8512

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting, environmental performance, dan institutional ownership terhadap firm value pada perusahaan Sektor Energi di Indonesia. Green accounting merupakan praktik akuntansi yang memasukkan aspek lingkungan ke dalam pelaporan keuangan perusahaan. Environmental performance adalah kinerja perusahaan dalam menjaga dan mengelola lingkungan yang tercermin melalui pemeringkatan PROPER. Institutional ownership mengacu pada proporsi kepemilikan saham perusahaan oleh institusi seperti bank, asuransi, dan investor institusional lainnya. Firm value merupakan nilai pasar perusahaan yang tercermin melalui harga saham. Metode penentuan sampel menggunakan purposive sampling dan peneliti menetapkan jumlah sampel sebanyak 22 perusahaan Sektor Energi di Indonesia. Alat analisis data menggunakan software E-views 12. Hasil penelitian menemukan bahwa green accounting tidak berpengaruh terhadap firm value. Environmental performance berpengaruh terhadap firm value. Institutional ownership tidak berpengaruh terhadap firm value. Sedangkan green accounting, environmental performance, dan institutional ownership berpengaruh secara simultan terhadap firm value.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN RASIO (CAR, KAP, NPM, ROA, BOPO, LDR) PADA BANK BUMN DAN BANK SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE (2019-2023) Kusuma, Syarwana Edya; Anggriani, Rini; Widiyasti, Baiq Dinna; Jati, L. Jatmiko; Hendri, Wira
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v2i3.104

Abstract

Adanya persaingan antara bank BUMN dengan bank Swasta yang tidak bisa dihindarkan lagi. Persaingan ini ditambah dengan adanya krisis ekonomi global sehingga diperlukan laporan kinerja keuangan yang dapat memberikan informasi kepada stakeholders tentang kinerja suatu bank, dan membantu stakeholders dalam mengambil keputusan. Penelitian ini menggunakan metode analisis deskriptif komparatif, yaitu menjelaskan Tingkat Kesehatan Bank BUMN dan Bank Swasta yang sudah masuk kategori BUKU 4 dengan menggunakan metode CAMEL serta membandingkannya. Model metode analisis data yang digunakan adalah model analisis data deskriptif komparatif. Berdasarkan penelitian yang telah dilakukan pada Bank BUMN dengan metode CAMEL, diperoleh nilai akhir CAMEL sebesar 91,26 untuk tahun 2019, 90,03 untuk tahun 2020, 94,05 untuk tahun 2021, 93,88 untuk tahun 2022, dan 94,34 untuk tahun 2023. Dari hasil tersebut, terlihat bahwa semua nilai akhir CAMEL selama lima tahun terakhir berada pada predikat Sehat karena berada pada rentang 81 – 100. Sedangkan pada Bank Swasta diperoleh nilai CAMEL sebesar 94,24 untuk tahun 2019, 81,05 untuk tahun 2020, 84,51 untuk tahun 2021, 84,87 untuk tahun 2022, dan 84,64 untuk tahun 2023. Dari hasil tersebut, terlihat bahwa semua nilai akhir CAMEL selama lima tahun terakhir berada pada predikat Sehat karena berada pada rentang 81 – 100. Dengan demikian dapat disimpulkan bahwa kinerja keuangan pada Bank BUMN dan Bank Swasta dengan metode CAMEL tahun 2019 – 2023 berada dalam predikat Sehat.
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR Putra, I Kadek Dhika Pradana; Anggriani, Rini; Jati, L. Jatmiko; Hendri, Wira; Anwar, Mohammad Ziad
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v2i3.110

Abstract

Kondisi ekonomi global yang berkembang meningkatkan persaingan usaha. Perusahaan akan terdorong untuk mampu beradaptasi dan melakukan inovasi bisnis untuk tetap dapat bertahan ditengah persaingan usaha dan mendapatkan profit yang optimal. Perusahaan manufaktur merupakan salah satu sektor penting dalam perekonomian suatu negara. Alat analisis data pada penelitian ini menggunakan SPSS. Hasil analisis menunjukkan bahwa profitabilitas yang diukur dengan Return on Assets (ROA) berpengaruh positif signifikan terhadap nilai perusahaan (Price to Book Value - PBV). Kebijakan dividen yang diukur dengan Dividend Payout Ratio (DPR) juga berpengaruh positif signifikan terhadap nilai perusahaan. Struktur modal yang diukur dengan Debt to Equity Ratio (DER) berfungsi sebagai variabel mediasi dalam hubungan antara profitabilitas dan kebijakan dividen terhadap nilai perusahaan.
Trade Openness and Unemployment: A Panel Cointegration for the G20 Countries Zahrah, Zahrah; Hendri, Wira; Febriana, Widia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.929

Abstract

In 1999, G20 was formed to provide a new mechanism for extending the key economic and financial policy issue and promote co-operation for gaining stable and sustainable world economic growth. The world trading system creates a new founded trade and investment working group which impact on the high productions due to the trade openness through the high job opportunities. However, there is different effects founded between trade openness and unemployment among G20 countries. A notable research gap in this study is the absence of congruence between the results of previous studies and the phenomena observed in the field, particularly in the context of a more extensive population sample, specifically the G20 countries. It urges a further examination trade openness and unemployment in order to gain a comprehensive understanding of the current state of affairs. It used the data spanning over 25 years (1999 – 2023) in G20 Countries for unemployment, trade openness, GDP, Government Expenditure in Education, Trade and Investment Freedom. The analysis of model used Panel Unit Root Test, Panel Cointegration Test as well as FMOLS and DOLS estimator. The result shows that all variables are cointegrated for the entire G20 countries in long-run relationship. However, the GDP has significant and negative effect on unemployment rate but GEE has positive relationship even it has significant effect towards unemployment rate. While trade and investment freedom have negative and unsignificant effect on unemployment rate, whereas the trade openness has a positive nexus with unemployment rate.