Chasan Azari
Unknown Affiliation

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

Analisis Model Altman Z”-Score Sebagai Prediksi Kebangkrutan Rivka Izzati Nisa; Chasan Azari; Winarto
Journal Of Accounting and Business Volume 3 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v3i1.136

Abstract

The retail business is a great opportunity for Indonesia because some people earn income from selling retail goods, but in recent years retail companies in Indonesia have experienced a slowdown, impacting many large and well-known retail outlets in Indonesia that have begun to stop their business for various reasons. Increasingly sophisticated technological developments such as the emergence of e-commerce that is more attractive to buyers because of the ease of transacting at a much more affordable price is one of the reasons. This study aims to analyze the prediction of potential bankruptcy in retail subsector companies on the Indonesia Stock Exchange for the 2018-2021 period by applying the Altman Z"-Score model. Sampling using purposive sampling techniques with samples of five retail companies listed on the IDX for the 2018-2021 period with a total of The sample is 5 companies, namely GLOB, HERO, MKN, MPPA and TRIO. This research uses a type of descriptive research using quantitative methods. Based on the results of research the Altman Z "-Score method categorizes companies in three categories, namely not bankrupt (safe zone) with a cut off value of Z" > 2.60; prone (gray zone) with a cut off value of 1.10 < Z'' < 2.60 and bankrupt (distress zone) with a cut off value of Z" < 1.10, which means that the company in the HERO category is in the gray zone or it could be said that the company is in a vulnerable condition. This is indicated by a Z"-Score value of 1.10 < Z "< 2.60. MKNT is in the distress zone position, the company shows a decreasing and negative Z"-Score value, namely Z"-Score < 1.10, which means the company is in a state of bankruptcy, the Z" value. -The score is decreasing and negative, namely the Z"-Score value < 1.10 which means the company is in a state of bankruptcy. Based on these results, the Z"-Score value is < 1.10 which means the company is in a bankrupt position. So suggestions for a) company managers who have a Z"-Score < 1.10 are expected to optimize the e-commerce platform as an alternative to cut working capital costs, land rental costs and cut other escalating costs and for investors it can be a consideration in taking investment decisions to minimize losses by utilizing Altman Z"-Score analysis.
Pengaruh Kompetensi dan Kompensasi Terhadap Kinerja Karyawan Airport Security PT. Angkasa Pura I Bandara Internasional Juanda Surabaya Putri Sariva Hamiidah Yulintyani; Setya Prihatiningtyas; Chasan Azari
Journal Of Accounting and Business Volume 3 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v3i1.186

Abstract

Study aims to determine the effect of competence and compensation on the performance of Airport Security employees of PT. Angkasa Pura I Juanda International Airport Surabaya using quantitative methods with a casual relationship approach. The sampling technique used is Stratified Random Sampling. The total population is 111 employees with a sample of 53 employees of the Airport Security section of PT. Angkasa Pura I Juanda International Airport Surabaya. The results of this study proved that the partial test (t-test) of the Competency variable (X1) obtained a significant value of 0.000 < 0.05 and tcount 3,824 > table 2,009 which had a significant effect, while the partial test (t-test) of the Compensation variable (X2) obtained a significant value of 0.000 < 0.05 and the tcount test of 7,942 > table 2,009 which had a significant effect. Simultaneously (Test F) by obtaining significant values of 0.000 > alpha 0.05 and Fcalculate 108. 844 > a value of Ftable 3.18 means that it has a significant effect on employee performance. The importance of attention to employee competency development and compensation system improvement as a strategy to improve performance in the Airport Security sector of PT. Angkasa Pura I Juanda International Airport Surabaya. This research is expected to provide guidance for PT Angkasa Pura in designing more effective human resource policies, focusing on developing employee competencies and improving the compensation system.
Pengaruh Bauran Pemasaran Jasa Terhadap Keputusan Berwisata Pada Taman Hiburan Pantai (THP) Kenjeran Surabaya Samulana, Vela; Herman; Chasan Azari
Journal Of Accounting and Business Volume 3 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v3i2.158

Abstract

Traveling decisions for tourists are influenced by various marketing mix factors including Product, Price, Location, Promotion, People, Process, and Physical Evidence. Of these various factors have an important role in improving travel decisions. The problem in this study is the effect of the service marketing mix on travel decisions at the Kenjeran Surabaya Beach Amusement Park (THP) both partially and simultaneously. The purpose of this study was to determine and analyze the effect of the service marketing mix on travel decisions at Kenjeran Surabaya Beach Amusement Park (THP) both partially and simultaneously. The population used in this study were all tourists at Kenjeran Surabaya Beach Amusement Park (THP). The sample used amounted to 96 respondents. This study uses quantitative methods with an associative approach, the sampling technique used is Incidental Sampling. The statistical analysis used in this study is the data instrument test, classical assumption test, multiple linear regression test, hypothesis testing using the t-test, f test, and the coefficient of determination using SPSS 25 for Windows. The results of testing with the t-test and f-test concluded that the variables of Product, Price, Location, Promotion, People, Process, and Physical Evidence simultaneously and partially had a significant effect on travel decisions. The test results with the Coefficient of Determination (R2) using Multiple Regression concluded that the influence of the seven variables, namely Product, Price, Location, Promotion, People, Process, and Physical Evidence was 92.1%.
Pengaruh Iklan dan Promosi Penjualan di Instagram terhadap Keputusan Pembelian Produk Serum Wajah Scarlett Whitening Yohanah Natalia; Herman; Chasan Azari
Journal Of Accounting and Business Volume 1 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i1.76

Abstract

Advertising and sales promotion is one of the promotional activities that may be carried out during the Covid-19 pandemic. Scarlett Whitening is a local skincare brand that is in great demand by Instagram users. Currently, Scarlett Whitening is the brand with the most Instagram followers compared to other local skincare Instagram followers. This study aims to determine how much influence advertising and sales promotions on Instagram have on purchasing decisions for Scarlett Whitening facial serum products. The population in this study are Scarlett Whitening consumers. The sample in this study were 100 respondents. This type of research is quantitative. Sources of data used are primary data and secondary data. Data collection techniques using a questionnaire with five alternative answers. The stages carried out in this research are validity and reliability tests. Then to test the hypothesis, multiple linear regression tests were carried out, then the individual parameter significance test (t statistical test), simultaneous significance test (f statistical test), the coefficient of determination (R2) and multiple correlation coefficients were carried out. The results of the regression analysis in this study indicate that advertising and sales promotions have an effect on purchasing decisions with the equation Y= 2.531 + 0.236 X1 + 0.534 X2. Sales promotion variable is the most influential variable on purchasing decisions, which is equal to 0.534. The advertising variable is the variable that has the least effect on purchasing decisions, which is 0.236. The results of the f (simultaneous) test show that the advertising and sales promotion variables have an effect on purchasing decisions
Pengaruh Kinerja Keuangan dan Modal Intelektual terhadap Nilai Perusahaan: Studi pada Perusahaan Basic Industry and Chemicals yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Putri, Maulia Mustafani Sujaka; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i2.77

Abstract

The company value is the expectation of stakeholders. If it has good value, the stakeholders will have good welfare. There are two factors that affect the company value, namely external and internal factors. This study indicates the company value as dependent variable which is measured using price book value. This measurement compares stock price with the book value. The independent variables are financial performance and intellectual capital. Financial performance is measured using the current ratio, dept to equity ratio, and return on equity ratio. Whereas, intellectual capital uses the measurement of value-added intellectual coefficient (VAIC). The purpose of the study is to determine and examine the effect of financial performance and intellectual capital on the company value in basic and chemical industries listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019. There are twenty-seven basic and chemical industries that have been selected using a census method. The data using descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis. The result of the study indicates financial performance and intellectual capital simultaneously affect the company value. However, financial performance which is measured using CR and ROE, shows significant negative effect on the company value. Furthermore, financial performance which is measured using ROE, has significant positive effect on the company value. The result also indicates that intellectual capital has negative effect on the company value
Pengaruh Keputusan Pendanaan, Investasi, dan Dividen Terhadap Nilai Perusahaan Laily Zulfa Rachmawati; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i1.79

Abstract

Tight competition in the business world causes every company to compete intensely, especially for market opportunities. Efforts that can be made by the company are through increasing the value of the company so the company’s goals are achieved. A company value’s can increase through several relevant financial decisions such as funding, investment, and dividend decisions. Funding decisions in the study were measured by the debt to Equity Ratio (DER), investment decisions were measured by Capital Expenditure to Book Value of Assets (CPA/BVA), and dividend decisions were measured by Dividend Payout Ratio (DPR). The purpose of this study is to determine the effect of funding, investment, and dividend decisions on the value of companies on infrastructure, utilities, and transportation sector companies listed on the IDX for the period 2017-2019. Samples in this study are 10 companies are obtained. The data analysis technique used is multiple linear regression. This study result showed that DER, CPA/BVA, and DPR simultaneously or together affect a firm’s value.
Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan dalam Notasi Khusus yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018 – 2020 Dzikrina Indriani; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 1 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v1i2.107

Abstract

Corporate governance can be interpreted as a corporate control mechanism where the mechanism focuses on financial management managed by financial managers in order to gain profitability in order to attract investors. This study aims to determine the effect of Good Corporate Governance (GCG) on earnings management in companies listed on the Indonesia Stock Exchange for the period 2018 – 2020, simultaneously. The data analysis method in this study used a simple linear regression model. Based on the results of the study, it shows that the variable of Good Corporate Governance has a significant effect on earnings management simultaneously.
Pengaruh Kepemilikan Manajerial, Return on Assets, dan Leverage Terhadap Discretionary Earnings Management Pada Perusahaan Ipo di Bursa Efek Indonesia Periode 2018 – 2020 Dita Prada Claudia; Chasan Azari; Setya Prihatiningtyas
Journal Of Accounting and Business Volume 2 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v2i1.109

Abstract

The purpose of ths study was analyze the influence of managerial proportion, return on assets, and leverage on discretionary earnings management in IPOs companies which listed in Indonesia Stock Exchange period 2018 until 2020. The purpose of this study is to examine and analyze the effect of managerial ownership, return on assets, and leverage on discretionary earnings management. IPOs are now widely adopted by the Company as a solution to obtain additional capital and also as a separate value that can improve the Company's image to investors. Achieving good profits is closely related to the Company's success in attracting more investors. Discretionary earning management activity as a solution for managers who have ownership proportions to manage the level of profit achievement by paying attention to the level of return on assets & leverage in the initial period when listing on the Indonesia Stock Exchange so that it can attract more investors for the success of the Company in managing its operations. The amount of managerial ownership in this study is measured by Managerial Proportion (MNJ), Return on Assets is measured by ROA, and Leverage is measured by Debt Equity Ratio (DER). This type of research is associative with a quantitative approach. The population used in this study were companies that conducted IPOs on the IDX in the period 2018 - 2020. The determination of the sample in this study used a purposive sampling technique with certain criteria, so as many as 13 companies were obtained. The data analysis technique used is multiple linear regression. The results of this study indicate that MNJ, ROA, and DER simultaneously or together have an effect on discretionary earnings management
Analisis Model Altman Z”-Score Sebagai Prediksi Kebangkrutan Rivka Izzati Nisa; Chasan Azari; Winarto
Journal Of Accounting and Business Volume 3 Nomor 1
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v3i1.136

Abstract

The retail business is a great opportunity for Indonesia because some people earn income from selling retail goods, but in recent years retail companies in Indonesia have experienced a slowdown, impacting many large and well-known retail outlets in Indonesia that have begun to stop their business for various reasons. Increasingly sophisticated technological developments such as the emergence of e-commerce that is more attractive to buyers because of the ease of transacting at a much more affordable price is one of the reasons. This study aims to analyze the prediction of potential bankruptcy in retail subsector companies on the Indonesia Stock Exchange for the 2018-2021 period by applying the Altman Z"-Score model. Sampling using purposive sampling techniques with samples of five retail companies listed on the IDX for the 2018-2021 period with a total of The sample is 5 companies, namely GLOB, HERO, MKN, MPPA and TRIO. This research uses a type of descriptive research using quantitative methods. Based on the results of research the Altman Z "-Score method categorizes companies in three categories, namely not bankrupt (safe zone) with a cut off value of Z" > 2.60; prone (gray zone) with a cut off value of 1.10 < Z'' < 2.60 and bankrupt (distress zone) with a cut off value of Z" < 1.10, which means that the company in the HERO category is in the gray zone or it could be said that the company is in a vulnerable condition. This is indicated by a Z"-Score value of 1.10 < Z "< 2.60. MKNT is in the distress zone position, the company shows a decreasing and negative Z"-Score value, namely Z"-Score < 1.10, which means the company is in a state of bankruptcy, the Z" value. -The score is decreasing and negative, namely the Z"-Score value < 1.10 which means the company is in a state of bankruptcy. Based on these results, the Z"-Score value is < 1.10 which means the company is in a bankrupt position. So suggestions for a) company managers who have a Z"-Score < 1.10 are expected to optimize the e-commerce platform as an alternative to cut working capital costs, land rental costs and cut other escalating costs and for investors it can be a consideration in taking investment decisions to minimize losses by utilizing Altman Z"-Score analysis.
Pengaruh Bauran Pemasaran Jasa Terhadap Keputusan Berwisata Pada Taman Hiburan Pantai (THP) Kenjeran Surabaya Samulana, Vela; Herman; Chasan Azari
Journal Of Accounting and Business Volume 3 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v3i2.158

Abstract

Traveling decisions for tourists are influenced by various marketing mix factors including Product, Price, Location, Promotion, People, Process, and Physical Evidence. Of these various factors have an important role in improving travel decisions. The problem in this study is the effect of the service marketing mix on travel decisions at the Kenjeran Surabaya Beach Amusement Park (THP) both partially and simultaneously. The purpose of this study was to determine and analyze the effect of the service marketing mix on travel decisions at Kenjeran Surabaya Beach Amusement Park (THP) both partially and simultaneously. The population used in this study were all tourists at Kenjeran Surabaya Beach Amusement Park (THP). The sample used amounted to 96 respondents. This study uses quantitative methods with an associative approach, the sampling technique used is Incidental Sampling. The statistical analysis used in this study is the data instrument test, classical assumption test, multiple linear regression test, hypothesis testing using the t-test, f test, and the coefficient of determination using SPSS 25 for Windows. The results of testing with the t-test and f-test concluded that the variables of Product, Price, Location, Promotion, People, Process, and Physical Evidence simultaneously and partially had a significant effect on travel decisions. The test results with the Coefficient of Determination (R2) using Multiple Regression concluded that the influence of the seven variables, namely Product, Price, Location, Promotion, People, Process, and Physical Evidence was 92.1%.