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ANALISIS PERBANDINGAN KETEPATAN PREDIKSI KEBANGKRUTAN ANTARA ALTMAN DAN MODEL SPRING GATE DI PERUSAHAAN YANG DELISTING DI BEI
Dasriyan Saputra;
Fazria Nur Daluh Arisyah
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.301
The aim of this research is to analyze significant non-uniformities in the bankruptcy prediction process through the use of the Altman Z score, and which bankruptcy prediction model is most suitable for predicting business failure. In this research, the data used comes from company financial reports available on the Indonesia Stock Exchange website. The focus of this research is on companies that have experienced delisting and have been listed on the Indonesia Stock Exchange during the 2019-2021 period. To identify comparisons between the six listed companies, data analysis will involve the application of non-parametric statistical testing techniques. namely the Wilcoxon Signature Rating Test using SPSS and Accuracy and Error Checking using Microsoft Excel. The findings from this research show that there is a significant difference between the Altman Z score and the Springate S score in their ability to predict the possibility of bankruptcy. The findings show that a more effective model in predicting bankruptcy is using the Altman Z score.
THE INFLUENCE OF LECTURER COMPETENCE ON THE QUALITY OF EDUCATION IN THE MANAGEMENT DEPARTMENT OF UKIP MAKASSAR
Johannes Baptista Halik;
Nurlia Nurlia
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.326
One of the problems facing the world of education in Indonesia is the problem of weak learning processes. This research aims to see the influence of lecturer competence on the quality of education in the Management department at the UKIP Makassar campus. This research uses a quantitative approach with SPSS as the data processing application. The sample in this study consisted of 73 students who were students from the 2019 - 2022 class. From the research results it was found that the competence of management lecturers had a positive and significant effect on the quality of education received by students majoring in Management at the UKIP Makassar campus. For this reason, the author suggests that lecturers who teach in the Management department further improve their competence in order to improve the quality of education at UKIP Makassar. Apart from that, the leadership should further increase supervision of lecturers' performance and continuously communicate about the tasks that lecturers must carry out, especially those related to learning. So that all lecturers can be more responsible for the tasks given.
PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK
Margaretha Amandha Cahyamustika;
Rachmawati Meita Oktaviani
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.328
Because tax money is so vital to a state's budget, tax policy has taken on new significance.. Tax avoidance refers to measures made by filers to reduce their taxable income. This study uses a five-year data set (2018-2022) to examine how companies in the consumer non-cyclical sector of the IDX fare in terms of tax avoidance in relation to their profitability, capital intensity, and inventory intensity. In this research, 180 samples were chosen through the purposive sampling method, applying specific criteria for sample selection. Quantitative analysis is conducted by employing multiple linear regression analysis. The research findings indicate that there is a negative influence between profitability and tax avoidance, a positive influence between capital intensity and tax avoidance, and no influence between inventory intensity and tax avoidance. Keywords: Tax avoidance; Profitability; Capital Intensity; Inventory Intensity
KEPUASAN KERJA PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBERDAYA MANUSIA (BKPSDM) BALIKPAPAN
Tamzil Yusuf;
Misna Ariani;
Tutik Yuliani;
Yudhi Hendrawan;
Ilham Wahyudi
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.336
The efforts of the Personnel and Human Resources Development Agency (BKPSDM) in Balikpapan to find out employee job satisfaction in order to support the achievement of the vision and mission of (BKPSDM) in Balikpapan. Job satisfaction in this study, seen from the influence of work stress, motivation and work environment. Respondents in this study were 44 employees of BKPSDM, using quantitative research methods. Data collection was done by means of a questionnaire, then the results of the questionnaire were carried out by instrument testing, classical assumption testing, multiple linear analysis techniques and partial hypothesis testing (t-test). The results showed that the variable of work stress had a positive and insignificant effect on job satisfaction, while the variables of motivation and work environment had a positive and significant effect on job satisfaction at the Staffing and Human Resource Development Agency (BKPSDM) in Balikpapan.
IDENTIFIKASI DAMPAK INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN SERUYAN
Eko Dedy Kurniawan;
Tari Budayanti
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.338
This research aims to identify the impact of road infrastructure development and its relationship to community economic growth in Seruyan Regency. Data analysis methods were used in this research. The results of the research are that road infrastructure in Seruyan Regency has not shown significant improvement. In fact, there are still roads in a seriously damaged condition. The condition of this road infrastructure is in line with the community's economic growth. Where the impact of road infrastructure is still not good, causing disruption to the community's economic transportation. So the rate of economic growth in society is also slow. This condition generally affects the poverty level of the community, where from year to year there is an increase in the poverty rate in Seruyan Regency.
ANALISIS SPASIAL: MELACAK TRANSFORMASI LAHAN GAMBUT DAN IMPLIKASINYA TERHADAP EKONOMI MASYARAKAT
Dian Wisnu Ajie Saputro;
Indrawan Permana Kamis;
Herwin Sutrisno
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.339
This research aims to determine the condition of land use changes in peatlands. Where peatlands determine the resilience of Palangka Raya City through the level of vulnerability to disasters due to land and forest fires in peat conservation areas in the future. The literature review method was used in this research. The research results reveal that land resilience in Palangka Raya City, spatial and land planning factors need to be based on rational considerations in accordance with the existing potential of the area, so that there is efficient use of space without reducing land quality. Then, land conservation factors in Palangka Raya City are stipulated in spatial planning regulations which regulate the delineation and arrangement of cultivation areas and protected areas, developing protected areas as buffer zones, delineation and arrangement of agricultural areas. There are threats to land security in the form of flood disasters, rapid rates of urbanization or immigration, as well as various shocks and pressures, both caused by nature and humans. We need to be aware of this threat so that the peatland ecosystem in Palangka Raya City can be well maintained.
INNOVATIVE WORK BEHAVIOR: EFEK KNOWLEDGE SHARING
Wahyu Rindyani;
Anwar Mansyur
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.340
The research conducted aims to determine the effect of knowledge sharing on innovative work behavior in the workplace. This research method uses descriptive quantitative method. The sample technique in this study used a saturated sample method totaling 95 people who were none other than employees of PT Phapros, Tbk. Data collection techniques used in this study through questionnaires. Data analysis using SPSS software through the stages of validity test, reliability test, hypothesis testing. Based on the results of data analysis, knowledge donation and knowledge collection are two dimensions of knowledge sharing that affect innovative work behavior.
PENGARUH KEMAMPUAN BERKOMUNIKASI, POPULARITAS, EXPERTISE DARI EXO TERHADAP BRAND AWARENESS DAN DAMPAKNYA PADA MINAT BELI SCARLETT WHITENING
Rahajeng Indah Suryaningtyas;
Alimuddin Rizal Rivai
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.341
Scarlett Whitening adalah perusahaan local Indonesia yang menjual berbagai produk perawatan tubuh, wajah, rambut, dan parfum. Tujuan penelitian ini adalah untuk melihat bagaimana pengaruh kemampuan bekomunikasi, popularitas, dan expertise Exo mempengaruhi brand awareness dan dampaknya pada minat beli. Metode penelitian deskriptif kuantitaif dengan analisis regresi linear berganda menggunakan SPSS 25. Populasi penelitierdiri dari responden yang mengetahui tentang Exo sebagai Glow Ambassador untuk Scarlett Whitening. Sampel sebanyak 100 responden dipilih menggunakan rumus Cochran dengan purposive sampling. Data dikumpulkan dengan menggunakan google form. Hasil penelitian menunjukkan bahwa popularitas Exo memiliki pengaruh positif namun tidak signifikan terhadap brand awareness. Sebaliknya, kemampuan berkomunikasi dan expertise Exo memiliki pengaruh positif dan signifikan terhadap brand awareness serta berdampak terhadap minat beli. Temuan ini memberikan wawasan penting bagi Scarlett Whitening dalam mengelola strategi pemasaran dan meningkatkan hubungan dengan brand ambassador.
PENGARUH KUALITAS PELAYANAN, FASILITAS, DAN LOKASI TERHADAP KEPUASAN PASIEN UPTD PUSKESMAS MARGOMULYO BALIKPAPAN
Ovigeria Subroto Sinaga;
Reviana Safitri
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.342
Kepuasan pasien merupakan perbandingan antara harapan pasien terhadap pelayanan yang didapat dengan keadaan asli. Pasien sebagai konsumen akan mengukur kualitas pelayanan dari hasil penilaian kinerja yang diberikan dengan yang diterima konsumen dari penyedia jasa. Fasilitas merupakan hal penunjang dalam proses pelayanan kesehatan agar timbul rasa nyaman pasien saat menggunakan dan melakukan aktifitas di Puskesmas. lokasi merupakan salah satu faktor penting dalam hal bauran pemasaran, jika suatu penyedia layanan berhasil mendapatkan lokasi yang strategis maka akan menjadi suatu ancaman bagi pesaing. Maka penelitian ini bertujuan untuk mengetaui Pengaruh Kualitas Pelayanan,Fasilitas dan Lokasi terhadap Kepuasan Pasien UPTD Puskesmas Margomulyo. Jenis penelitian ini adalah penelitian kualitatif yang dikuantitatifkan serta data yang digunakan adalah data primer dan data sekunder. Hasil penelitian berdasarkan hasil uji F diketahui bahwa terdapat pengaruh simultan secara signifikan antara Kualitas Pelayanan (X1),Fasilitas (X2) dan Lokasi (X3) terhadap Kepuasan Pasien (Y). Serta berdasarkan hasil uji t diketahui bahwa hanya Kualitas Pelayanan (X1), dan Lokasi (X3) berpengaruh parsial secara signifikan terhadap Kepuasan Pasien (Y). Kata Kunci : Kualitas Pelayanan, Fasilitas, Lokasi, Kepuasan Pasien
AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN AKRUAL PAJAK TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI
Marlindawaty Marlindawaty
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan
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DOI: 10.36277/geoekonomi.v15i1.354
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh aktiva pajak tangguhan, beban pajak tangguhan dan akrual pajak baik secara simultan maupun parsial terhadap manajemen laba. Jenis penelitian ini adalah kuantitatif deskriptif dengan teknik purposive sampling yang melibatkan 14 perusahaan manufaktur sektor industri barang konsumsi. Data diperoleh dari sumber yang telah ada baik data internal maupun eksternal dan dapat di akses melalui website Bursa Efek Indonesia. Data yang digunakan adalah laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2018-2020. Hasil penelitian, secara simultan aktiva pajak tangguhan, beban pajak tangguhan dan akrual pajak berpengaruh signifikan terhadap manajemen laba dan secara parsial hanya beban pajak tangguhan yang berpengaruh signifikan terhadap manajemen laba sedangkan aktiva pajak tangguhan dan akrual pajak tidak berpengaruh signifikan terhadap manajemen laba. ABSTRACT This research aims to determine the effect of deferred tax assets, deferred tax expenses and tax accruals both simultaneously and partially on earnings management. This type of research is descriptive quantitative with a purposive sampling technique involving 14 manufacturing companies in the consumer goods industry sector. Data is obtained from existing sources, both internal and external data and can be accessed via the Indonesian Stock Exchange website. The data used are annual reports of manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange for 2018-2020. Research results, simultaneously deferred tax assets, deferred tax expenses and tax accruals have a significant effect on earnings management and partially only deferred tax expenses have a significant effect on earnings management while deferred tax assets and tax accruals do not significant effect on earnings management.