Claim Missing Document
Check
Articles

Found 3 Documents
Search

ANALISIS KEBANGKRUTAN ALTMAN Z-SCORE MODIFIKASI PT BLUE BIRD TBK Waldani, Anggi Jumiafitri; Aulia, Putri; Nurlinda
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the financial condition of the Blue Bird Tbk company for 2018 - 2022 using the Altman Z-Score Bankruptcy Prediction Analysis with a modified formula. The data analyzed is secondary data in the form of company financial report data for 2018 - 2022. The type of research used is descriptive research with a quantitative approach and documentation data collection. The research results show that in the Modified Altman Z-Score, PT Blue Bird Tbk for 2018 - 2022 is predicted to be Non Financial Distress, this indicates that there are no financial difficulties faced by the company.
Analysis of Spending Performance in the Budget Realization Report (LRA) in Deli Serdang Regency Waldani, Anggi Jumiafitri; Siregar, Annisa Ramadhani; Buulolo, Meriana; Sasmita, Puteri Keshya Adisty; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.796

Abstract

Deli Serdang Regency, as one of the regions with significant economic growth in North Sumatra Province, has an important role in regional development. To achieve the established development goals, effective and efficient regional financial management is needed. One of the important instruments in regional financial management is the Budget Realization Report (LRA). This study aims to analyze spending performance in the Budget Realization Report (LRA) in Deli Serdang Regency. With significant economic growth, effective and efficient regional financial management is needed to achieve the established development goals. LRA serves as a tool for transparency and accountability in the use of public budgets. This study uses quantitative data from the 2019-2022 fiscal year LRA, focusing on spending variance analysis and spending growth analysis. The results of the study show that there is a significant difference between the planned budget and the realization of spending, with challenges in financial management faced. These findings are expected to provide insight to improve the effectiveness and efficiency of regional budget management in the future.
Analysis of Independence, Effectiveness, and Efficiency Ratio as Measure of Financial Performance of the Lampung Province Government 2019–2023 Waldani, Anggi Jumiafitri; Ramadhan, Puja Rizqy; Arnita, Vina
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.530

Abstract

This study aims to assess the financial performance of the Lampung Provincial Government through the ratios of independence, effectiveness, and efficiency from 2019 to 2023. The research is descriptive with a quantitative approach and data collected through documentation. The analyzed data are secondary data. The results show that the average fiscal independence ratio remains low despite an increase in the last two years. The effectiveness of Local Own-Source Revenue (PAD) collection is considered quite good and consistently effective; however, in the final year, there was a decline, making it less effective.