Putri, Mega Amalia
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Memprediksi kebangkrutan menggunakan Altman Z-Score pada perusahaan manufaktur sektor makanan dan minuman Putri, Mega Amalia; Maulana, Haikal Zulian
Jurnal Cendekia Keuangan Vol 2 No 2 (2023): Oktober
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v2i2.3431

Abstract

Penelitian bertujuan untuk mengetahui potensi kebangkrutan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Digunakan 16 sampel perusahaan manufaktur sektor makanan dan minuman. Dalam penelitian ini digunakan jenis penelitian kuantatif. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan perusahaan go public. Penelitian ini menggunakan teknis analisis Altman Z-Score. Hasil perhitungan menunjukkan bahwa terdapat 11 perusahaan yang berada pada kondisi sehat, yaitu AISA (2021), CAMP (2019-2021), CEKA (2019-2021), CLEO (2021), DLTA (2019-2021), ICBP (2019), HOKI (2019-2020), MLBI (2019), MYOR (2020), STTP (2019-2020), dan ULTJ (2019). Selanjutnya, terdapat 10 perusahaan yang mengalami greyrea, yaitu AISA (2020), CLEO (2019-2020), GOOD (2019-2021), HOKI (2021), MLBI (2020-2021), MYOR (2019 dan 2021), ROTI (2019-2021), SKBM (2019-2021), SKLT (2019-2021), dan ULTJ (2020-2021). Selain itu, terdapat 3 perusahaan yang mengalami kebangkrutan, yaitu AISA (2021), ICBP (2020-2021), dan INDF (2019-2021).
Analysis of Factors and Fraud Preventive Efforts in Company Financial Reports: A Literature Review Study Putri, Mega Amalia; Oktaviani, Nurul; Sulistiya, Eulis; Muthmainnah, Sinta Shofiyatul
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.323

Abstract

The research in this article aims to identify and provide an overview of the factors that cause fraud and explain efforts to prevent fraud in company financial reports. The results of the research show that there are seven factors that cause fraud in company financial reports, namely greed, opportunity, need, exposure, unshareable pressure/incentive, rationalization, and capacity. Apart from that, it turns out that digital technology has a negative impact in creating the potential to cause fraud in company financial reports. The preventive efforts that can be taken to prevent fraud in company financial reports are through improving risk management, internal control, and the use of digital forensic concepts which are expected to provide input for company management to avoid fraud in company financial reports from an early age. Apart from that, for future academics and researchers, it is hoped that this research can become a reference source for developing knowledge related to fraud.
The Effectiveness of Introduction, Connection, Application, Reflection, and Extension Learning Model Based on PhET Simulation in Improving Students' Cognitive Ability on Dynamic Fluid Material Putri, Mega Amalia; Sinaga, Parlindungan; Imansyah, Harun
Berkala Ilmiah Pendidikan Fisika Vol 12, No 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/bipf.v12i3.19118

Abstract

This research aimed to assess the enhancement and effectiveness of the ICARE instructional approach, utilising PhET simulations, in augmenting students' cognitive abilities. The study employed a quantitative quasi-experimental design utilising a non-equivalent control group design. The sampling technique in this study was Convenience sampling involving 68 grade XI students (32 experimental class students and 36 control class students) in one of the public high schools in Bandung City. Student cognitive data was collected using a multiple-choice test instrument consisting of 23 questions designed by the researchers. Data analysis was employed to assess the improvement of cognitive ability through N-Gain calculation. In addition, statistical tests and effect size were used to evaluate the effectiveness of the ICARE learning model based on PhET simulation. The findings indicated that the group implementing the ICARE learning model based on PhET simulation demonstrated a greater cognitive ability enhancement than the group solely utilising the ICARE learning model. Statistical analyses revealed a significant disparity in cognitive ability improvement between students utilising the PhET-based ICARE learning model and those solely employing the ICARE learning model. Furthermore, effect size calculations indicated a notable discrepancy in cognitive ability enhancement between the experimental and control groups, characterised by a high category distinction. Therefore, it can be concluded that research using the ICARE learning model based on PhET simulation effectively improves students' cognitive abilities on dynamic fluid material.