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Social Service and Early Implementation of the Financial System Susilowati, Susilowati; Kamela, Hurian; Puspa Pujia, Dede; Fungsiawan, Fungsiawan; Kartika Andri, Hendri
Abdi Masyarakat Vol 5, No 2 (2023): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v5i2.5915

Abstract

Community Service in the form of social service carried out by HIMAKU University of Tangerang Raya and a team of lecturers is beneficial for the Yapiska Foundation because these activities help Yapiska Foundation students regarding environmental hygiene and can provide knowledge to students in terms of implementing the financial system from an early age. The purpose of this service is (1) to carry out the Tri Dharma of Higher Education, namely community service. (2) Providing education to students regarding procedures for managing finances from an early age for the Yapiska Foundation. (3) Carrying out social service activities by cleaning the school environment and providing cleaning equipment for the Yapiska Foundation, (4) To carry out the work program of the Accounting Student Association. (5) Broaden scientific insights regarding the financial system. (6) Provide education regarding the importance of protecting and preserving the surrounding environment. The result is that students at the Yapiska Foundation can learn how to manage finances from an early age, so that they can apply it in their daily life. The impact of the service is (1) For the students of the Yapiska Foundation, namely knowing the importance of environmental cleanliness in the school environment and being able to understand the procedures for managing finances from an early age. (2) For students, they can know the condition of the cleanliness of the Yapiska Foundation's environment so that they can be more sensitive to the people around the campus, (3) For lecturers, they can carry out the Three Pillars of Higher Education, namely Community Service.
Evaluasi Kesehatan Keuangan Perusahaan dengan Metode Altman Z-Score Bagus Artanta, Priyambada; Ayu Sekar Astuti, Diah; Hartoyo, Ronggo; Fungsiawan, Fungsiawan; Mudjijah, Slamet
Sains Manajemen: Jurnal Manajemen Unsera Vol. 10 No. 2 (2025): Sain Manajemen: Jurnal Manajemen UNSERA
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/5fwy4y13

Abstract

ABSTRAK Penelitian ini bertujuan untuk membantu perusahaan dalam memperoleh informasi terkait tanda-tanda financial distress yang dapat digunakan sebagai dasar untuk memprediksi kondisi kesehatan keuangan perusahaan. Hasilnya diharapkan dapat dimanfaatkan perusahaan untuk mendeteksi potensi gangguan keuangan, melakukan tindakan preventif, dan memperkuat kinerja keuangan secara keseluruhan. Penelitian ini memanfaatkan data sekunder dengan metode purposive sampling dan menggunakan pendekatan kuantitatif deskriptif. Populasi penelitian mencakup perusahaan manufaktur pada sub-sektor apparel and luxury goods yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Dari keseluruhan populasi, teridentifikasi 9 perusahaan yang sesuai dengan kriteria dan dijadikan sebagai sampel dalam penelitian ini. Selanjutnya, data dianalisis dengan menggunakan metode Altman yang telah dimodifikasi. Berdasarkan hasil analisis, ditemukan bahwa 6 perusahaan berada dalam kondisi keuangan yang sehat, 1 perusahaan tergolong dalam kategori grey area, dan 2 perusahaan menunjukkan indikasi potensi kebangkrutan. Kata Kunci: Financial Distress, Altman. ABSTRACT This study aims to assist companies in obtaining information related to signs of financial distress that can be used as a basis for predicting the company's financial health. The results are expected to be used by companies to detect potential financial disruptions, take preventive measures, and strengthen overall financial performance. This study uses secondary data with a purposive sampling method and a quantitative descriptive approach. The study population includes manufacturing companies in the apparel and luxury goods subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 9 companies were identified that met the criteria and were used as samples in this study. The data were then analyzed using a modified Altman method. Based on the analysis, it was found that 6 companies were in a healthy financial condition, 1 company was included in the gray area category, and 2 companies showed indications of potential bankruptcy. Keywords: Financial Distress, Altman.