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PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score” Muhamad Nasir; kamaludin; Pratana Puspa Midiastuty
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/vh5vvz52

ABSTRACT This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%). Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%).

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 8 No. 1 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

Pelatihan Pembukuan Sederhana Bagi UMKM Se-Provinsi Bengkulu Danang Adi Putra; Pratana Puspa Midiastuty; Rini Indriani; Robinson Robinson; Sriwidharmanelly Sriwidharmanelly
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2024): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i1.1366

Micro and Small Businesses play an important role in the progress of a region because the existence of MSMEs can absorb labor, thereby contributing significantly to reducing unemployment. Bengkulu Province has many MSMEs operating in various fields, but there are still many deficiencies in MSMEs in Bengkulu Province. One of them is that small business owners still underestimate the importance of bookkeeping and do not separate personal assets from business assets. Most of them tend to make decisions based on intuition and experience. The aim of Community Service Implementation (PKM) activities through simple bookkeeping training for small business actors is so that they can make systematic and orderly bookkeeping, so that income, expenses and profits can be measured, and business development can be known. The service implementation method was carried out three times with each meeting with different MSMEs. Each meeting consists of 30-40 MSMEs so that in total 100 MSMEs receive training. The results of this activity show an increase in the knowledge and skills of business actors in running their businesses through simple bookkeeping that is easy to implement, thereby increasing their motivation to work.

Pelaporan, Pengelolaan, dan Pemanfaatan Aset Desa untuk Kesejahteraan Masyarakat Desa Pratana Puspa Midiastuty; Eddy Suranta; Robinson Robinson; Rini Indriani; Danang Adi Putra; Mentari Gita Puspita
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 2 No. 3 (2025): Agustus : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v2i3.1989

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.

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