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All Journal Fox Justi : Jurnal Ilmu Hukum Innovative: Journal Of Social Science Research
Marnija, Marnija
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Prediksi Kebangkrutan PT Matahari Departemen Store Tbk Menggunakan Metode Springate Z-Score dan Metode Grover Z-Score Tahun 2018 – 2022 Ginting, Nita Oktaviani; Marnija, Marnija; Gulo, One Berkat Harapan; Rosana, Andri Murti; Holiawati
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kebangkrutan dengan menggunakan metode Springate Z-Score dan Grover Z-Score pada PT Matahari Departemen Store Tbk periode 2018-2022. Penelitian ini menggunakan metode deskriptif kuantitatif. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan. Dari hasil penelitian diketahui bahwa PT Matahari Departemen Store Tbk termasuk dalam kategori perusahaan yang tidak sehat pada tahun 2020. Kondisi tidak sehat pada tahun tersebut terlihat dari menurunnya nilai modal kerja perusahaan, laba dan net income dan dibuktikan dengan kenyataan tutupnya beberapa gerai yang ada sepanjang tahun 2020. Manfaat dari penelitian ini diharapkan perusahaan dapat menjaga kondisi keuangan diperiode selanjutnya serta perusahaan dapat mengambil langkah atau strategi lebih baik lagi dalam meningkatkan performa perusahaan dan investor dapat mengambil keputusan dengan bijak untuk mempertahankan investasinya pada PT Matahari Departemen Store Tbk. Penelitian perusahaan ini semoga menjadi tolak ukur keuangan bagi perusahaan ritel lainnya dalam menghadapi kondisi persaingan usaha online yang semakin meluas.
The Dynamics of Criminal Law Reform in Indonesia: a Historical and Prospective Review From the Colonial Penal Code to the 2023 National Criminal Code Marnija, Marnija; Zainal Arifin Hoesein
Fox Justi : Jurnal Ilmu Hukum Vol. 15 No. 03 (2025): Fox justi : Jurnal Ilmu Hukum, Edition 2025
Publisher : SEAN Institute

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Criminal law reform is a fundamental agenda within Indonesia’s national legal system, particularly aimed at replacing the colonial legacy of the Wetboek van Strafrecht, which had remained in effect for over a century. This study aims to examine the dynamics of criminal law reform from the colonial era to the enactment of the 2023 National Criminal Code (KUHP), and to analyze the challenges of implementing this codification within the context of substantive law. The research adopts a normative juridical approach, utilizing literature review methods and qualitative analysis of both primary and secondary legal sources. The study employs historical, statutory, conceptual, and comparative approaches. The findings indicate that the 2023 KUHP represents a monumental achievement in the development of national law, as it is founded on the values of Pancasila, the principles of social justice, and respect for human rights. However, the substance of several articles remains repressive and open to multiple interpretations, failing to fully embody the principles of modern, responsive, and democratic criminal law. Furthermore, a significant gap exists between the idealism of codification and its practical application, as evidenced by the unpreparedness of law enforcement institutions, the lack of supporting instruments, and public resistance to controversial provisions such as articles on cohabitation, adultery, and defamation of state institutions. Therefore, criminal law reform in Indonesia must extend beyond normative changes and be accompanied by institutional reform, capacity-building for legal actors, and broader public participation.
Co-Authors Ginting, Nita Oktaviani Gulo, One Berkat Harapan Holiawati Rosana, Andri Murti Zainal Arifin Hoesein