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Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Altman Z-Score pada PT. Indofood Sukses Makmur, Tbk Try Wahyu Utami; Ali Hardana
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 4 (2022): Desember 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i4.1116

This study aims to determine the level of corporate bankruptcy using the Altman Z-Score model of the company PT. Indofood Sukses Makmur Tbk in 2012 to 2015. This study uses secondary data in the form of quantitative data. The data used in this study came from the financial statements of PT. Indofood Sukses Makmur Tbk listed on the Indonesia Stock Exchange (BEI) in the period 2012-2015.Berdasarkan Altman Z-Score method uses five variables, namely: Working capital / total assets (X1), retained earnings / total assets (X2), Earnings before interest and taxes / total assets (X3), the market value of equity / book value of debt (X4), and Sales / total assets (X5) The results in this study indicate that the model of the Altman Z-Score can be implemented in detecting the possibility of bankruptcy of the enterprise PT. Indofood Sukses Makmur Tbk. The results of the analysis show that the company PT. Indofood Sukses Makmur Tbk in 2013-2015 showed predictions of bankruptcy. It is characterized by the results of the Z-Score below 1.8, which means enormous financial difficulties and high risk. Only in 2012 who had predicted a gray area marked with a Z-Score was 1.81 <Z-Score <2.99.

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia Ali Hardana; Try Wahyu Utami; Lismawati Hasibuan; Windari
Junal Ilmu Manajemen Vol 6 No 2 (2023): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i2.233

The study looked at manufacturing cement as an object of research. Reasons why the cement industry go the public is: 1). Manufacturing companies Cement is still very little that goes public in Indonesian; 2). Cost of goods calculation production at more manufacturing companies complex when compared to service companies. The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, in the cement industry companies listed in Indonesia Stock Exchange (BEI) period 2017-2022. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured significantly affects the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expenses to creditors, hiring employees, and paying taxes to the government. This study also concludes that there are differences in firm size, dividend payout, tax burden, interest expense on cement the company goes public in Indonesia, while the salary load is not significantly different.

ANALISIS KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19 Try Wahyu Utami; Ali Hardana
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7582

The purpose of this study was to analyze the performance of banking companies listed on the IDX during the Covid-19 period. The population in this study were all banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period totaling 40 companies, the sample in this study was 34 companies. The data collection method used in this study was purposive sampling. The results showed that the minimum institutional ownership at PT Nusantara Inti Corpora, and the maximum institutional ownership at PT HM Sampoerna, while the standard. Minimum managerial ownership is PT Indomobil Sukses International, maximum managerial ownership is PT Nipress. The minimum company performance is PT Nusantara Inti Corpora, and the maximum company performance is PT Astra Otoparts.

INDEKS PEMBANGUNAN MANUSIA (IPM) DALAM MEMEDIASI PENGARUH TINGKAT PENDIDIKAN DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT PENGANGGURAN DI PULAU KALIMANTAN Muhammad Nashih; Novegya Ratih Primandari; Muthmainnah Muthmainnah; Sulaiman Efendi Siregar; Try Wahyu Utami
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12515

Tujuan penelitian ini adalah untuk mengetahui pengaruh indeks pembangunan manusia (IPM), pertumbuhan ekonomi, dan variabel tingkat pendidikan terhadap tingkat pengangguran. Selain itu, peneliti akan menyelidiki dampak tidak langsung dari variabel tingkat pendidikan dan pertumbuhan ekonomi terhadap tingkat pengangguran dengan menggunakan indeks pembangunan manusia. Penelitian kuantitatif ini menggunakan data BPS dari periode 2017-2021, yang meliputi lima provinsi dengan 56 kabupaten dan kota di Pulau Kalimantan. Software SmartPLS 3 digunakan untuk analisis penelitian. Hasil penelitian menunjukkan bahwa tingkat pendidikan mempunyai dampak yang signifikan dan positif terhadap tingkat pengangguran, sedangkan pertumbuhan ekonomi mempunyai dampak yang signifikan dan negatif terhadap tingkat pengangguran. Selain itu, penelitian ini menunjukkan bahwa variabel IPM dapat berfungsi sebagai mediator antara variabel tingkat pengangguran dan pertumbuhan ekonomi. Kata Kunci: Indeks Pembangunan Manusia (IPM), Pengaruh Tingkat Pendidikan, Pertumbuhan Ekonomi, Tingkat Pengangguran

Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.

PENGARUH DAR DAN DER TERHADAP ROA DAN ROE Anatia Agusti; Try Wahyu Utami; Mudatsir S Tato; Fudji Sri Mar'ati; Mardiana, Mardiana
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.146

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara palung DAR dan DER dengan ROA dan ROE. Penelitian ini menggunakan desk research dan quantitative research dengan menggunakan data real-time sebagai sumber utamanya. Sampel terdiri dari 28 perusahaan makanan dan minuman yang terdaftar di BEI sepanjang periode 2020-2022. Metode analisis: menggunakan analisis regresi berganda. Data dalam penelitian ini dikumpulkan menggunakan IBM SPSS. Penelitian ini menunjukkan bahwa DAR dan DER, baik secara paralel maupun parsimony, tidak berpengaruh signifikan terhadap ROA dan ROE.

The Impact of Strategic Management on Organizational Performance: An Empirical Study Usmany, Paul; Anna M. Ngabalin; Utami, Try Wahyu; Jasmin; Putrianti, Flora Grace
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.969

In today's era of globalization and intensifying market competition, business leaders, particularly in the food and beverage (F&B) industry, are compelled to pursue continuous innovation and implement effective strategic management practices to remain competitive and succeed in an increasingly complex market. In this study, we will delve deeply into the implementation of strategic management in an F&B enterprise, namely Ayam Guling Mister (AGM). It is the aim of this research to provide readers with an understanding of the concepts and basic principles of strategic management and their applicability to the F&B industry. Furthermore, the factors influencing the successful implementation of strategic management will be discussed. This research employs a qualitative approach, which is particularly suited to the investigation of the application of strategic management in the context of food and beverages production. This enables the perspectives of organisational leaders on the management of strategic initiatives to be elucidated, thereby facilitating an understanding of the processes involved in maintaining the viability of a product. The findings from this research indicate that the implementation of strategic management at AGM is crucial to ensure business success and sustainable growth.

Analysis of Batik Marketing Management in South Tapanuli Regency Nur Mutiah; Ali Hardana; Try Wahyu Utami
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.31

Sipirok Batik Village is one of the cultural areas in Indonesia which is rich in cultural and historical potential that has been inherited from our ancestors. One of the invaluable heritages owned by the Sipirok batik village is the art of batik which is included in the intangible cultural heritage. Solo batik art, which is the main attraction, is enriched with historical sites such as historic tombs and mosques and other sites. The aims of this research are to: (1). Analyzing marketing management carried out by batik entrepreneurs in Sipirok Batik Village, South Tapanuli Regency, (2). To find out the marketing management carried out by batik entrepreneurs in Sipirok Village, South Tapanuli Regency, (3). To find a new marketing management so that it can further increase batik sales in Sipirok Batik Village, South Tapanuli Regency, (4). This research is expected to be able to contribute to the government to encourage local governments to support the preservation of batik. The research results are: (1). The research planned by the researchers has been successfully implemented in the Sipirok Batik Village, South Tapanuli Regency, (2). The results of data processing show that the marketing carried out by the batik artisans of Kampung Batik Sipirok, South Tapanuli Regency still uses traditional methods as much as 17%, while marketing management is carried out by batik craftsmen using ICT (website) as much as 83%, (3). Based on the SWOT analysis, it can be concluded that the marketing management marketing method that uses internet technology (website) can be applied by batik craftsmen in Sipirok Batik Village, South Tapanuli Regency.

Faktor-Faktor yang Mempengaruhi Pembelian Daging Ayam Di Pasar Sangkumpal Kota Padangsidimpuan Selama Pandemi Covid-19 Hardana, Ali; Hairani, Risna; Wahyu Utami, Try; Khairani, Desy
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 12 No 1 (2023): Jurnal Ekonomi Bisnis Dan Kewirausahaan, Vol XII No. 1 Januari 2023
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/iab.v12i1.1211

This research study aims to find out the factors of buying chicken meat in traditional markets during the Covid-19 pandemic. This research was conducted in Sangkumpal Bonang Market, Sangkumpal Bonang Sub district, Padangsidimpuan City, Province of West Java on November 7 to December 12, 2021. The sampling method used is purposive sampling, using 104 respondents. The results showed the characteristics of consumers who buy chicken meat in Sangkumpal Bonang Market on average women, over 36 years of age, high school education/equivalent, housewife work, income below IDR.1,000,000.00, consumption rate of 1-1.5 Kg in a week and purchase rate as much as 1-3 times a week. The results of the multiple linear regression equations obtained a coefficient of determination of 0.727 which indicates that the health protocols (X1), marketing mix (X2) needs (X3) and purchase intention (X4) affect purchasing decisions (Y) by 62.8%. The F test concluded that health protocols, marketing mix, needs and purchase intention had a significant influence on purchasing decisions. The T test concluded that health protocols have a significant influence on purchasing decisions. Therefore, the advice given according to the results is with chicken traders in Sangkumpal Bonang Market, among others, traders must always adhere to health protocols in serving consumers, maintaining the cleanliness of outlets and providing services by considering selling using the method of delivery or online, in order to reduce crowds in the market where the market is one of the places that is indeed a lot of spread of the Covid-19 virus.

Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.

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