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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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Abstract

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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Abstract

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.
Co-Authors Acai Sudirman Amlys Syahputra Silalahi Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri Anggraini Syahputri 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 Inrawan, Ady 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 Robert Tua Siregar Rosita Manawari Girsang Rosma Simangunsong Rukmana, Suci Indah Saprudin Saprudin Sarman Sinaga Siallagan, Shintauli Silitonga, Hery Pandapotan Simatupang, Sudung Simatupang, Sudung Sinaga, Onita Sari Siregar, Liper sisca Sisca Sisca Sisca Sisca Sisca Sisca, Sisca Subhan Subhan 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 Welly, Yerisma Wisang Candra Bintari Yansen Siahaan Yenny Wati Yuni Rezki Hutasoit Yusrizal Yusrizal Yusrizal