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All Journal Indonesian Journal of Behavioral Studies Master Manajemen
Heni Yuvita
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Religion Humanities Decision Sciences, Operations Research & Management Education Public Health Social Sciences

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Taubat dan Etika Kerja Islam Terhadap Kebahagiaan  Pada Karyawan PT “X” Pekanbaru Melisa Kurnia Asfitri; Mawaddah Khairani; Rahmadhini; Tsurayya Syarif Zain; Heni Yuvita; Raras Risia Yogasnumurti; Yoga Aji Nugraha
Indonesian Journal of Behavioral Studies Vol. 4 No. 2 (2024): Indonesian Journal of Behavioral Studies
Publisher : Fakultas Psikologi, Universitas Islam Negeri Raden Fatah Palembang, Sumatra Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ijobs.v4i2.25015

Abstract

Setiap orang bekerja bertujuan untuk memperoleh kebahagiaan. Penelitian ini bertujuan untuk melihat hubungan antar taubat dan etika kerja islam terhadap kebahagiaan pada karyawan PT X Pekanbaru. Sampel dalam penelitian ini berjumlah 50 orang, teknik sampling yang digunakan adalah sampling jenuh. Alat ukur yang digunakan dalam pengambilan data adalah skala taubat yang disusun oleh peneliti, skala islamic work ethic scale yang dikembangkan oleh Abbas Ali yang telah diadaptasi oleh Jamil (2007) dan skala Oxford Happiness Questionnaire versi Indonesia yang telah diadaptasi oleh Rahmawati, Saragih dan Adeline (2016). Data dianalisis menggunakan analisis regresi linier berganda. Hasil analisis diperoleh nilai signifikansi sebesar 0,000 atau (p<0,05) yang menunjukkan hasil bahwa terdapat pengaruh yang signifikan antara taubat dan etika kerja islam terhadap kebahagiaan pada karyawan PT X Pekanbaru.  
Analisis Komparatif Metode Altman dan Zmijewski dalam Memprediksi Potensi Kebangkrutan PT Express Trasindo Utama Tbk Periode 2015-2024 Ismail Alfahrizi; Purwati Purwati; Heni Yuvita
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i3.1443

Abstract

 This study aims to analyze and compare the ability of the Altman (Z-Score) and Zmijewski (X-Score) methods in predicting the potential for bankruptcy in PT Express Transindo Utama Tbk during the period 2015 – 2024. PT Express Transindo Utama Tbk is a land transportation company that has experienced a continuous decline in financial performance, characterized by a decline in operating income accompanied by recurring losses. This condition indicates  financial distress so that the company was chosen as the object of research. This study uses a quantitative approach with a comparative descriptive method. The data used is in the form of secondary data sourced from PT Express Transindo Utama Tbk's annual financial statements obtained through the Indonesia Stock Exchange and the company's annual report for the period 2015 – 2024. The results of the study show that PT Express Transindo Utama Tbk experienced a continuous decline in financial condition during the study period. Based on the Altman (Z-Score) method, the company was in  the gray zone category from 2015 to 2016 and the distress zone from 2017 to 2024. Meanwhile, the Zmijewski method (X-Score) classifies companies as potentially bankrupt in 2016 – 2020, and healthy in 2015 and 2021 – 2024. Accuracy testing showed that the Altman method (Z-Score) had an accuracy rate of 80%, higher than the Zmijewski method (X-Score) of 50%. Thus, the Altman (Z-Score) method is considered more accurate in predicting the potential bankruptcy of PT Express Transindo Utama Tbk because it is able to provide a more comprehensive picture of the company's financial condition.
Co-Authors Ismail Alfahrizi Mawaddah Khairani Melisa Kurnia Asfitri Purwati Purwati Rahmadhini Raras Risia Yogasnumurti Tsurayya Syarif Zain Yoga Aji Nugraha