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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD)
Maria Entina Puspita
Sekolah Tinggi Ilmu Ekonomi AMA Salatiga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN MODEL TAFFLER, GROVER DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN Shara Agustin Anggi Yana; Tri Widodo; Maria Entina Puspita
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/70jws287

Abstract

This study aims to determine bankruptcy prediction using the Taffler, Grover, and Zmijewski models for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study is a quantitative study using secondary data published by the Indonesia Stock Exchange. The research sample consisted of 20 companies. The data collection method used documentation methods with data analysis of bankruptcy prediction calculations using the Taffler, Grover, and Zmijewski models. The results showed that the Taffler method categorized 16 companies as not experiencing potential bankruptcy and 4 companies as having potential bankruptcy. The Grover model categorized 19 companies as not experiencing potential bankruptcy and 1 company as having potential bankruptcy. The Zmijewski model categorized 19 companies as not experiencing potential bankruptcy and 1 company as having potential bankruptcy. Of the three bankruptcy analysis models, the Taffler model was considered superior in predicting bankruptcy compared to the other methods. This demonstrates the importance of corporate transparency in presenting complete annual reports, including providing calculations of company bankruptcy predictions so that investors can analyze and use them as evaluation material before investing. Companies showing signs of bankruptcy can still consider and develop their financial activities, as well as introduce new or interesting ideas to help the company grow and avoid the risk of bankruptcy.
PEMBERDAYAAN IBU-IBU PKK MELALUI EDUKASI DAN SOSIALISASI BANK SAMPAH BERBASIS MASYARAKAT Maria Entina Puspita; Dwi Nurrahmawati; Fajar Hidayat; Krisnadwiva Krisnadwiva
Perwira Journal of Community Development Vol 6 No 1 (2026)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/871xba13

Abstract

This activity aims to provide education and socialization of community-based waste management through waste banks to PKK group mothers in RT 15 RW 5 Kutowinangun Lor, Tingkir, Salatiga City. Education and socialization activities are carried out through presentations by speakers from the Salatiga Waste Bank (BSI), as well as discussions and simulations. The target of this Community Service activity is the PKK group mothers in RT 15 RW 5 Kutowinangun Lor, Tingkir, Salatiga City. Through this education and socialization activity, it is hoped that the PKK group mothers in this RT will be able to manage their waste optimally and begin to be disciplined in selecting and sorting household waste, so that the waste bank program in this RT can be realized for environmentally friendly waste. Waste banks are one of the local government programs in the context of environmentally friendly waste. Through this activity, it is hoped that it can foster awareness and joint commitment for PKK group mothers in selecting and sorting waste with the 3R concept. The follow-up to this education and socialization activity is ongoing assistance so that the assistance participants can truly sort waste independently as an alternative to increasing family economic income.
Niat Kecurangan Sebagai Determinan Utama Kecurangan Akademik Mahasiswa Akuntansi Maria Entina Puspita; Elen Krisnianda; Maria Rutverra Agnestiana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 2 (2026): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i2.11068

Abstract

Integritas akademik merupakan fondasi utama pendidikan tinggi yang menentukan kualitas lulusan, kredibilitas institusi, serta keberlanjutan pengembangan ilmu pengetahuan, sehingga berbagai ancaman terhadap integritas akademik menjadi isu strategis untuk diteliti. Kecurangan akademik menjadi salah satu keprihatinan bagi civitas akademika di berbagai perguruan tinggi di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh self control, tekanan akademik dan niat kecurangan terhadap kecurangan akademik mahasiswa jurusan akuntansi STIE AMA Salatiga. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden dan diperoleh sampel sebanyak 60 mahasiswa. Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji t, uji F, uji regresi linier berganda dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara simultan self control, tekanan akademik dan niat kecurangan berpengaruh signifikan terhadap kecurangan akademik mahasiswa. Nilai koefisien determinasi (R²) sebesar 0,603 menunjukkan bahwa 60,3% variasi kecurangan akademik dapat dijelaskan oleh ketiga variabel independen, sedangkan 39,7% sisanya dipengaruhi oleh variabel lain di luar model penelitian. Secara parsial, self control dan tekanan akademik tidak berpengaruh signifikan terhadap kecurangan akademik, sedangkan niat kecurangan berpengaruh positif dan signifikan serta menjadi variabel yang paling dominan. Temuan ini menunjukkan bahwa perilaku kecurangan akademik lebih ditentukan oleh faktor psikologis berupa niat, dibandingkan faktor kontrol diri dan tekanan akademik.
Co-Authors Dwi Nurrahmawati Elen Krisnianda Fajar Hidayat Krisnadwiva Krisnadwiva Maria Rutverra Agnestiana Shara Agustin Anggi Yana Tri Widodo