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ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Debi Eka Putri; Nelly Ervina; Eliza Arshandy; Anggraini Syahputri
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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This study aims to analyze the financial distress condition of PT. GozcoPlantations, Tbk using the Fulmer Score and Zmijewski Score methods anddetermine the more accurate method. The research data are secondary dataobtained from the Indonesia Stock Exchange website (www.idx.co.id). The dataanalysis techniques used are descriptive qualitative and comparative analyses. Theresults show that: First, the Fulmer Score method indicates that the company wasat risk of bankruptcy during the 2014-2023 period due to declining profits,negative operating cash flows and working capital, as well as decreased assets andequity. Second, the Zmijewski Score method indicates that the company was notat risk of bankruptcy due to reduced debts and its ability to generate profits. Third,the Fulmer Score method is more accurate in measuring bankruptcy risk, with80% of results in the danger zone compared to 20% for the Zmijewski Score.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA GURU DI SMP TAMAN SISWA PEMATANGSIANTAR Hendrick Sasimtan Putra; Vivi Candra; Debi Eka Putri; Farida Hanum
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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This study aims to analyze the representation of OrganizationalCitizenship Behavior (OCB) and teacher performance at SMP Taman SiswaPematangsiantar, as well as evaluate the influence of OCB on teacherperformance. The research employs a quantitative design with a descriptiveapproach through literature and field studies, involving a population of 24individuals. Data were collected through questionnaires, interviews, anddocumentation, and analyzed using normality tests, descriptive analysis, andquantitative analysis. The results indicate that OCB and teacher performanceare categorized as good. Furthermore, it was found that OCB has a positive andsignificant influence on teacher performance. The relationship between OCBand teacher performance is strong, with OCB making a significant contributionto explaining the teacher performance variable. These findings highlight thestrategic role of OCB in enhancing teacher performance, making theoptimization of OCB a crucial factor in improving the quality of education.
PERAN FASILITAS DAN HARGA UNTUK MENDORONG MINAT BERKUNJUNG DALAM SITUASI COVID 19 (STUDI PADA TAMAN HEWAN KOTA PEMATANGSIANTAR) Sinaga, Onita Sari; Candra, Vivi; Putri, Debi Eka
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Pematangsiantar Animal Park is one of the destinations often visited by locals and people from the outside of Pematangsiantar City. After several months of not operating, Pematangsiantar Animal Park made attempts to attract the community to interest in visiting the park during the new normal period. The objective of this study was to determine the effect of the facility and price on the interest in visiting the Pematangsiantar Animal Park. The research sample used in this study were active students of STIE Sultan Agung in even semester of the 2019/2020 academic year using a cluster sampling technique. The results of the study found that the correlation analysis of the facility, price, and interest in visiting had a very significant and positive relationship. The results of the coefficient of determination obtained R Square value of 0.666. The facility had a positive and significant effect on interest in visiting. The price had a positive and significant effect on interest in visiting.
URGENSI DAN PENGARUH INOVASI PRODUK TERHADAPMINAT BELI PADA KUE NENEK MOYANG PEMATANGSIANTAR Julyanthry, Julyanthry; Marto Silalahi; Hendrick Sasimtan Putra; Debi Eka Putri; Annisa Hamzah
Jurnal Ilmiah Satyagraha Vol. 7 No. 2 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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 Penelitian ini bertujuan untuk mengkaji dan memahami pengaruhinovasi produk terhadap minat beli pada Kue Nenek Moyang di Pematang Siantar.Pendekatan yang digunakan mencakup penelitian kepustakaan dan lapangan,dengan 55 konsumen sebagai sampel. Data yang digunakan dalam penelitian iniadalah data kualitatif dan kuantitatif yang bersumber dari data primer dansekunder. Pengumpulan data dilakukan melalui kuesioner, wawancara,dokumentasi, dan observasi. Uji validitas dan reliabilitas diterapkan padainstrumen penelitian, dan data dianalisis menggunakan uji normalitas sertaanalisis deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa:1) inovasi produk dan minat beli konsumen tergolong baik; 2) terdapat pengaruhpositif inovasi produk terhadap minat beli; 3) terdapat hubungan kuat antarainovasi produk dan minat beli, di mana tingkat minat beli dipengaruhi olehinovasi produk; 4) uji hipotesis menunjukkan bahwa H0 ditolak, menegaskanadanya pengaruh positif dan signifikan antara inovasi produk dan minat beli padaKue Nenek Moyang di Pematang Siantar. 
PENGARUH CURRENT RATIO, RETURN ON EQUITY, EARNING PER SHARE, DAN SUKU BUNGA TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF Riyadi, Rizal; Sastra, Heri; Ervina, Nelly; Arshandy, Eliza; Eka Putri, Debi
Jurnal Ilmiah Satyagraha Vol. 9 No. 1 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i1.170

Abstract

Abstrak – Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Equity, Earning per Share, dan suku bunga terhadap harga saham perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian terdiri atas 11 perusahaan yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh 55 unit observasi. Metode analisis yang digunakan meliputi statistik deskriptif dan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial Return on Equity berpengaruh positif terhadap harga saham, sedangkan Current Ratio, Earning per Share, dan suku bunga tidak berpengaruh signifikan terhadap harga saham. Secara simultan, Current Ratio, Return on Equity, Earning per Share, dan suku bunga berpengaruh signifikan terhadap harga saham perusahaan sub sektor otomotif.   Kata kunci: current ratio, return on equity, earning per share, suku bunga, harga saham   Abstract – This study aims to analyze the effect of Current Ratio, Return on Equity, Earning per Share, and interest rates on the stock prices of automotive sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. This research employs a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample consists of 11 companies, selected through purposive sampling, resulting in 55 observations. Data were analyzed using descriptive statistics and multiple linear regression analysis with the assistance of SPSS software. The results indicate that, partially, Return on Equity has a positive and significant effect on stock prices, while Current Ratio, Earning per Share, and interest rates do not have a significant effect on stock prices. Simultaneously, Current Ratio, Return on Equity, Earning per Share, and interest rates have a significant effect on stock prices of automotive sub-sector companies.   Keywords: current ratio, return on equity, earning per share, interest rate, stock price
PERAN SIKAP WISATAWAN DALAM MEMBENTUK INTENSI MEREKOMENDASIKAN MAKANAN LOKAL DI DESTINASI KULINER SURYA KENCANA BERBASIS NILAI KONSUMSI Riyadi, Rizal; Sudargo, Bayu; Eka Putri, Debi
Jurnal Ilmiah Satyagraha Vol. 9 No. 1 (2026): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/satyagraha.v9i1.171

Abstract

Abstrak – Pariwisata kuliner memiliki peran penting dalam mendukung pengembangan ekonomi lokal, khususnya pada destinasi dengan identitas budaya yang kuat. Kawasan Surya Kencana di Kota Bogor dikenal sebagai destinasi kuliner yang menawarkan pengalaman makanan lokal autentik. Namun, kajian empiris yang mengkaji pengaruh nilai konsumsi terhadap intensi perilaku wisatawan melalui peran sikap masih terbatas. Penelitian ini bertujuan menganalisis pengaruh nilai kualitas dan nilai harga makanan lokal terhadap intensi merekomendasikan dengan sikap wisatawan sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 385 wisatawan yang pernah berkunjung ke Surya Kencana. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) dengan AMOS. Hasil penelitian menunjukkan bahwa nilai kualitas dan nilai harga berpengaruh positif dan signifikan terhadap sikap wisatawan, serta sikap wisatawan berpengaruh signifikan terhadap intensi merekomendasikan. Uji Sobel mengonfirmasi bahwa sikap wisatawan berperan sebagai mediator signifikan. Temuan ini menegaskan pentingnya pengelolaan kualitas dan harga makanan lokal dalam mendorong rekomendasi destinasi kuliner.   Kata kunci: Nilai Kualitas, Nilai Harga, Sikap Wisatawan, Intensi Merekomendasikan   Abstract – Culinary tourism plays an important role in supporting local economic development, particularly in destinations with strong cultural identities. Surya Kencana in Bogor City is recognized as a culinary destination offering authentic local food experiences. However, empirical studies examining the influence of consumption values on tourists’ behavioral intentions through attitudinal mechanisms remain limited. This study aims to analyze the effects of quality value and price value of local food on recommendation intention, with tourist attitude acting as a mediating variable. A quantitative approach was employed using a survey of 385 tourists who had visited the Surya Kencana culinary area. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results indicate that quality value and price value have positive and significant effects on tourist attitude, which in turn significantly influences recommendation intention. The Sobel test confirms that tourist attitude serves as a significant mediator. These findings highlight the importance of managing food quality and fair pricing to encourage positive attitudes and strengthen word-of-mouth promotion in culinary destinations.   Keywords: Quality Value, Price Value, Tourist Attitude, Recommendation Intention
Co-Authors Acai Sudirman Ady Inrawan Amlys Syahputra Silalahi Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Annisa Hamzah Annisa Hamzah Arshandy, Eliza Aswatama, Gian Banjarnahor, Astri Rumondang Beatrice Chrisna Romaito Sirait Butarbutar, Marisi Butarbutar, Novita Candra, Vivi Chrisna Romaito Sirait, Beatrice Christine Loist Darwin Lie Desi Susanti Desyinta, Devi Devi Desyinta Edy Dharma Efendi Efendi Efendi Efendi Efendi, Efendi Eka Purnama Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama EKO HAMDANI Eliza Arshandy Elly Susanti Erbin Chandra Ernest Grace Farida Hanum Farida Hanum Fedianty AUGUSTINAH Fitria Halim Fry Melda Saragih Fuadi Fuadi Hendrick Sasimtan Putra Heri Sastra Irada Sinta Irpan Januarsah Isfenti Sadalia Juan Anastasia Putri Jubi Jubi Jubi, Jubi Julyanthry Julyanthry Julyanthry Julyanthry Julyanthry, Julyanthry Kartini harahap Kesuma, Indrawati Mara Khairul Azwar Lase, Agustian Zisokhi Lieyadi, Gilbert Likdanawati Lilinesia Lilinesia Liper Siregar Lora Ekana Nainggolan Mangasi Sinurat Mangasi Sinurat Manurung, Sepbeariska Martin Yehezkiel Sianipar Marto Silalahi Masyitah, Emi Maulana Majied Sumatrani Saragih Mita Dwi Yanti Musa Fernando Silaen Nana Triapnita Nainggolan Nelly Ervina Nilam Cahyariani, Vivi Nur Safitri Onita Sari Sinaga Pandapotan Silitonga, Heri Prasetio, Edy Teguh Purnama Sari, Eka Rico Nur Ilham Riyadi, Rizal Robert Tua Siregar Rosita Manawari Girsang Rosma Simangunsong Rukmana, Suci Indah Saprudin Saprudin Siallagan, Shintauli Silitonga, Hery Pandapotan Simatupang, Sudung Simatupang, Sudung Sinaga, Onita Sari Sinaga, Sarman Siregar, Liper sisca Sisca Sisca Sisca Sisca Sisca Sisca, Sisca Subhan Subhan Sudargo, Bayu Sudung Simatupang SUDUNG SIMATUPANG Suhartini Suhartini Supitriyani, Supitriyani Susi Susanti Agustina Syahputri, Anggraini Syamsul Arifin Tondang, Claudia J Tondang, Claudia J. Vivi Candra Vivi Candra Vivi Wahana Wahana, Vivi Wati, Yenny Wisang Candra Bintari Yansen Siahaan Yenny Wati Yerisma Welly Yuni Rezki Hutasoit Yusrizal Yusrizal Yusrizal