Analisis Kemungkinan Kebangrutan Berbasis Pendekatan Model Z-Score Altman dan Metode EVA pada PT X di Provinsi Kepulauan Bangka Belitung

PT X has a regional office in Bangka Belitung Island Province which has been decrease in sales, increase in credit and inventory which may lead to insolvency. The purposes of this research was (1) to analyze the financial performance of PT X to learn factors affecting insolvency possibilities; (2) to analyze company condition that indicate insolvency possibilities; (3) to analyze the added values which could be given by the company in an insolvency possibility; (4) to analyze the relation of added values that had been given by the company with insolvent condition possibility. The primary data were gathered by interview. Secondary data consisted of financial reports, journal literatures, thesis, and related books. The data were processed through descriptive analysis, financial ratio, Z-score Altman model, and EVA method. Based on the descriptive analysis result, PT X was suffering a possibility of bankruptcy that may affect firm value which was also decrease. The financial ratio showed that cash ratio, operational profit margin, inventory cycle, credit cycle ratio, assets cycle ratio were decrease, DER and DAR were decreasing from 2010 until 2012, but it roused significantly in 2013 and turned back to decrease significantly on 2014. The result form Z-Score model showed that the company was in gray area in 2011, the company condition went better in 2012, but it went back to gray area in 2013-2014. The EVA result showed that PT X produced positive and decreased in EVA value from 2010 until 2014.

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ANALISA PERDAGANGAN ANTAR DAERAH KOMODITAS TELUR AYAM RAS DI PROVINSI SUMATERA BARAT

Jurnal Benefita ◽

10.22216/jbe.v2i3.1218 ◽

2017 ◽

Vol 2 (3) ◽

pp. 194

Author(s):

Salfadri Salfadri

Keyword(s):

Descriptive Analysis ◽

Trade Flow ◽

Secondary Data ◽

Primary Data ◽

Regional Trade ◽

Factors Affecting ◽

West Sumatra ◽

Survey Results ◽

The Difference ◽

Chicken Eggs

The purpose of this study is to investigate the flow of trade and factors affecting the inter-regional trade of race chicken eggs commodity in West Sumatra. The data used in this analysis are primary and secondary data. Primary data was obtained from survey results to wholesalers of race chicken eggs in 15 districts/cities in West Sumatera Province. The number of samples is 146 wholesalers of race chicken eggs. The secondary data obtained from the Central Bureau of Statistics of West Sumatra. The trade flow of race chicken egg commodity between regions in West Sumatera Province is done by descriptive analysis to primary data. Factors affecting inter-regional trade of race chicken eggs were analyzed by multiple regressions based on the developed gravity model. The results showed that inter-regional trade of race chicken eggs occur between regions that do not produce these commodities with regions that produce these commodities. Besides that there are regions that do not produce these commodities but become the intermediary between the regions that produce race chicken eggs with the regions that do not produce commodities of race cihicken eggs. The results of this study also found that using the primary data of factors affecting inter-regional trade of egg commodity commodities in West Sumatra Province is the difference in price. While using secondary data, it is found that factors affecting inter-regional trade of race chicken eggs are: the number of residents of destination regions, the number of residents of origin regions and distance between the origin regions with the destination regions.Tujuan penelitian ini adalah untuk menyelidiki aliran perdagangan dan faktor-faktor yang mempengaruhi perdagangan antar daerah komoditas telur ayam ras di Sumatera Barat. Data yang digunakan dalam analisa ini adalah data primer dan data sekunder. Data primer diperoleh dari hasil survey ke pedagang besar ayam ras di 15 Kabupaten/Kota di Provinsi Sumatera Barat. Jumlah sampel adalah 146 pedagang besar ayam ras.Data sekunder diperoleh dari Badan Pusat Statistik Sumatera Barat. Aliran perdagangan komoditas telur ayam antar daerah di Provinsi Sumatera Barat dilakukan dengan analisa deskriptif terhadap data primer. Faktor-faktor yang mempengaruhi perdagangan antar daerah komoditi telur ayam ras tersebut dianalisa dengan regressi berganda yang berdasarkan kepada model gravitasi yang dikembangkan. Hasil penelitian menunjukan bahwa perdagangan antar daerah komoditas telur ayam ras terjadi antara daerah yang tidak memproduksi komoditas tersebut dengan daerah yang memproduksi komoditas tersebut. Disamping itu ada daerah yang tidak menghasilkan komoditas tersebut tetapi jadi perantara antara daerah yang memproduksi telur ayam ras dengan daerah yang tidak menghasilkan komoditas telur ayam ras. Hasil penelitian ini juga menemukan bahwa dengan menggunakan data primer faktor-faktor yang mempengaruhi perdagangan antar daerah komoditas telur ayam ras di Provinsi Sumatera Barat adalah selisih harga. Sedangkan dengan menggunakan data sekunder ditemukan bahwa faktor-faktor yang mempengaruhi perdagangan antar wilayah komoditi telur ayam ras adalah: jumlah penduduk daerah tujuan, jumlah penduduk daerah asal dan jarak antar daerah asal dengan daerah tujuan.

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Analisis peranan usaha kerajinan rumah tangga dalam rangka penyerapan tenaga kerja dan membangun masyarakat ekonomi kecil di Kabupaten Bantul

Jurnal Paradigma Ekonomika ◽

10.22437/paradigma.v15i1.9215 ◽

2020 ◽

Vol 15 (1) ◽

pp. 1-20

Author(s):

Susianti Susianti

Keyword(s):

Raw Materials ◽

Descriptive Analysis ◽

Secondary Data ◽

Least Square ◽

Primary Data ◽

Economic Community ◽

Factors Affecting ◽

Ordinary Least Square ◽

Main Work

This study aims to analyze the role of folk/household handicraft businesses in the context of employment and building a small economic community through the analysis of factors affecting the income of household craftsmen in the Bantul Regency. Problems that are still encountered in the household handicraft business are related to business activities carried out traditionally and the scale of business is still limited. So this has an impact on the amount of product produced is still limited, and indirectly the level of income is still low. To increase production efforts means the factors that support it are needed. Data sources used are primary data and secondary data. The quantitative analysis used is multiple regression analysis with the Ordinary Least Square (OLS) method. Based on the results of descriptive analysis, the main reason that encourages the craftsmen to run a household handicraft business in Bantul Regency is the main work to obtain and add income to meet their needs. And the household handicraft business plays a role in employment in Bantul Regency by 13.69%. Meanwhile, based on the regression results, the variable of business capital and raw materials have positive and significant coefficients. Where business capital is the variable that has the most influence on the income of craftsmen household crafts in Bantul Regency.

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EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19919.2018 ◽

2018 ◽

Vol 13 (02) ◽

Author(s):

Nazlia Djakaria ◽

Ventje Ilat ◽

Natalia Gerungai

Keyword(s):

Control System ◽

Internal Control ◽

Descriptive Analysis ◽

Secondary Data ◽

Primary Data ◽

Analysis Method ◽

Regional Office ◽

North Sulawesi ◽

Internal Control System ◽

Corporate Goals

Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures

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CITRA MEREK DAN KEPUTUSAN PEMBELIAN KONSUMEN : KASUS PADA PRODUK MIE INSTAN

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v6i2.148 ◽

2019 ◽

Vol 6 (2) ◽

pp. 131

Author(s):

Gianada Mawar DiKha Laras ◽

Egi Firmanyah

Keyword(s):

Social Factors ◽

Brand Image ◽

Descriptive Analysis ◽

Secondary Data ◽

Primary Data ◽

Purchase Decision ◽

Purchase Decisions ◽

Personal Factors ◽

Factors Affecting ◽

Analysis Technique

This study aims to explore the brand image of Indomie instant noodle product which is very legendary in Indonesia. This study also aims to determine the responses of respondents regarding their purchase decisions on Indomie brand. The respondents in this study consist of 100 people who are the consumers of Indomie. Age of respondents ranges from 15 years to 50 years in Bandung. The data in this study is the primary data obtained by disseminating questionnaires while the secondary data is derived from previous research and other sources. Analysis technique in this research is descriptive analysis. The results showed that the image of Indomie products is very good in the eyes of respondents while the purchase decision is in the category of good with cultural factors, social factors, personal factors, and psychological factors affecting respondents in decision making choose Indomie products.

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Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i1.361 ◽

2018 ◽

Vol 16 (1) ◽

pp. 1

Author(s):

Ria Manurung

Keyword(s):

Data Analysis ◽

Graduate Program ◽

Descriptive Analysis ◽

Research Result ◽

Secondary Data ◽

Spiritual Intelligence ◽

Primary Data ◽

Moderating Variables ◽

Use Of Data ◽

Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

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ANALISA KESEHATAN KEUANGAN PERUSAHAAN UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR KOMPONEN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015)

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v13i2.299 ◽

2019 ◽

Vol 13 (2) ◽

pp. 55

Author(s):

Indar Khaerunnisa ◽

Edy Cahyadi

Keyword(s):

Motor Vehicle ◽

Stock Exchange ◽

Secondary Data ◽

Z Score ◽

Financial Ratio ◽

Average Value ◽

Automotive Components ◽

Grey Area ◽

Financial Ratio Analysis ◽

Year 2013

The Indonesian government has set the motor vehicle industry as one of the priority industries of the national interest, economic growth, and increased productivity. In order for the survival of a company is maintained, then the management should be able to maintain or even more spur increased performance. Various analyzes were developed to predict the beginning of the bankruptcy of the company. One analysis is widely used today is the analysis of Altman Z-Score, which this analysis refers to the financial ratios of the company. The purpose of this study was to analyze the bankruptcy of the automotive components companies that go public in Indonesia Stock Exchange year period 2011–2015. This study used a sample of four companies from the automotive components sector. Source of data is done by using secondary data. The data is processed by the method of the Z-score formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 0,999X5. With the description of Z < 1,8 the company categorized into unhealthy/will be bankrupt, the value Z 1,8 < 2,99 the company is considered to be in the uncertain/grey area and the value of Z > 2,99 then the company is in a very healthy. In general, the results of these studies indicate that the four automtive components companies namely PT Astra Otoparts year 2011 value of Z = 14,67 year 2012 value of Z = 10,88 year 2013 value of Z = 13,90 year 2014 value of Z = 10,54 year 2015 value of Z = 4,94, PT Gajah Tunggal year 2011 value of Z = 5,72 year 2012 value of Z = 4,75 year 2013 value of Z = 3,10 year 2014 value of Z = 2,79 year 2015 value of Z = 1,58 and the average value of 2011-2015 periode Z = 3,59, PT Goodyear Indonesia year 2011 value of Z = 2,07 year 2012 value of Z = 2,44 year 2013 value of Z = 2,57 year 2014 value of Z = 2,02 year 2015 value of Z = 2,76, PT Indomobil Sukses Internasional year 2011 value of Z = 6,19 year 2012 value of Z = 3,99 year 2013 value of Z = 3,17 year 2014 value of Z = 2,59 year 2015 value of Z = 1,74. The average value 2011-2015 period showed 3 companies are in very healthy state and 1 company is in the uncertain/grey area. Keywords: Financial Ratio Analysis, Analysis of bankruptcy, Altman Z-Score Analysis, Automotive Components Company, Go Public.

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ANALISIS YURIDIS PERJANJIAN JUAL BELI MELALUI MEDIA ELEKTRONIK BERDASARKAN KUH PERDATA DAN UNDANG - UNDANG NOMOR 11 TAHUN 2008 TENTANG INFORMASI DAN TRANSAKSI ELEKTRONIK

Ar-Risalah: Media Keislaman, Pendidikan dan Hukum Islam ◽

10.29062/arrisalah.v18i1.339 ◽

2020 ◽

Vol 18 (1) ◽

pp. 114

Author(s):

Anggit Rahmat Fauzi ◽

Ansari Ansari

Keyword(s):

Descriptive Analysis ◽

Legal Protection ◽

Secondary Data ◽

Electronic Media ◽

Primary Data ◽

The Internet ◽

Legal Problem ◽

Civil State ◽

Consumer Protection Act ◽

The People

The utilization of e-commerce media in the trading world brings impact to the international community in general and the people of Indonesia in particular. For Indonesian people, This is related to a very important legal problem. The importance of law in the field of e-commerce is mainly in protecting the parties who transact through the Internet. The purpose of this study is to know the legal review of the buying and selling agreements through electronic media as well as to know the legal protections for sellers and buyers if one of the parties commits a default. The research uses a normative juridical method of approach and the discussion is done in a descriptive analysis. The source and type of data used are primary data and secondary data. While the data collection techniques using literature studies, and the data obtained will be analyzed qualitatively. The agreement to buy and sell through electronic media is a new phenomenon that has been implemented in various countries and regulated in the Civil state nor law ITE. Legal protection for the parties in the sale and purchase agreements through electronic media is governed by the consumer protection ACT. Any breach must respond to any loss arising from his or her actions.

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STRATEGI MAKSIMALISASI ANGGARAN BELANJA PADA BALAI PENELITIAN DAN PENGEMBANGAN LINGKUNGAN HIDUP DAN KEHUTANAN MANOKWARI

Jurnal Manajemen Pembangunan Daerah ◽

10.29244/jurnal_mpd.v8i2.24821 ◽

2016 ◽

Vol 8 (2) ◽

Author(s):

Arif Hasan ◽

Dedi Budiman Hakim ◽

Irdika Mansur

Keyword(s):

Decision Making ◽

Descriptive Analysis ◽

Secondary Data ◽

Primary Data ◽

Fiscal Year ◽

The Third ◽

Swot Matrix ◽

Three Stages ◽

Using Data

This study aims to analyze causes of the low uptake of the budget and formulate a strategy of maximizing the absorption of expenditure on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Respondents involved are 20 people that consist of: treasury officials and holder output of activity. The data used were secondary data in the form of reports on budget realization (LRA) quarter I, II, III and IV of the fiscal year 2011 to 2015, and the primary data were in the form of interviews with the help of a questionnaire. While the analysis of the data used was descriptive analysis using data tabulation, and the analysis of the three stages strategy of the decision making used IFE and EFE matrix, SWOT matrix and QSPM matrix.The results showed that there are 19 factors causing low of budget absorption until the end of the third quarter, and there were 10 drafts of policy as a strategy for maximizing the absorption of the budget on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.ABSTRAKPenelitian ini bertujuan untuk menganalisis penyebab rendahnya penyerapan anggaran belanja dan merumuskan strategi maksimalisasi penyerapan anggaran belanja pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Responden yang terlibat adalah 20 orang yaitu pejabat perbendaharaan dan pemegang output kegiatan. Data yang digunakan adalah data sekunder berupa laporan realisasi anggaran (LRA) triwulan I, II, III dan IV tahun anggaran 2011 sampai 2015, dan data primer berupa wawancara dengan bantuan kuesioner. Sedangkan analisis data yang digunakan adalah analisis deskriptif menggunakan analisis tabulasi, dan analisis analisis strategi tiga tahap pengambilan keputusan menggunakan matriks IFE dan EFE, matriks SWOT dan matriks QSPM. Hasil penelitian menunjukkan bahwa terdapat 19 faktor penyebab rendahnya penyerapan anggaran belanja sampai akhir triwulan III, dan terdapat 10 rancangan kebijakan sebagai strategi maksimalisasi penyerapan anggaran belanja di Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.

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Bantuan Hukum Cuma-Cuma Bagi Tersangka yang Tidak Mampu Pada Tingkat Penyidikan

Pena Justisia Media Komunikasi dan Kajian Hukum ◽

10.31941/pj.v19i2.1119 ◽

2020 ◽

Vol 19 (2) ◽

Author(s):

Rio Saputra ◽

Mokhammad Najih

Keyword(s):

Secondary Data ◽

Primary Data ◽

Legal Aid ◽

Criminal Cases ◽

Legal Research ◽

Factors Affecting ◽

Legal Structure ◽

Procedure Code ◽

Study Techniques ◽

The Right

Suspects have the right to obtain legal assistance, especially for suspects who are classified as economically disadvantaged in accordance with Article 56 of the Criminal Procedure Code (KUHAP). The facts show that there are many irregularities in the implementation of legal aid, therefore it is necessary to know about the implementation of free legal aid for suspects who are incapacitated at the level of investigation and the factors that become obstacles in the implementation of legal aid. This legal research is an empirical legal research and this research is descriptive in nature. The data used are primary data and secondary data. The techniques used to collect data were document study techniques and interview techniques. Inhibiting factors affecting the implementation of free legal aid for suspects who are unable at the level of investigation can be classified and differentiated into 3 factors, namely, legal substance, legal structure, and legal culture).Keywords: Legal Aid, Criminal Cases

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Factors Affecting on Entrepreneurial Intention of University Students (Case Study on Wollo University)

10.21203/rs.3.rs-736445/v1 ◽

2021 ◽

Author(s):

Abdu Kamil

Keyword(s):

Environmental Factors ◽

University Students ◽

Family Background ◽

Secondary Data ◽

Entrepreneurial Intention ◽

Primary Data ◽

Personal Factors ◽

Factors Affecting ◽

College Of Business

Abstract Background: Entrepreneurship is essential in creating, fulfilling and forming a healthy economy. This study is conducted to investigate Factor Affecting on Entrepreneurial Intention: The case study on Wollo University Students. Some studies have been done in this area but only a few were conducted in Ethiopia. This research aims to address the gap that exists due to the weakness of previous studies to verify the factors that affect entrepreneurial intention and provide more clarification on the topic. Methods: For the purpose of this study explanatory research design was employed. The researcher used stratified random sampling to classify all participants into seven colleges and one school of law. From each stratum proportionally by using purposive sampling to select 226 respondents with graduate students from college of business and economics for the desire of the study. Both primary and secondary data were collected. Primary data were collected through structured questionnaire from 210 students. Secondary data were collected from previous studies and used as reference. Results: The correlation and regression analysis has been applied to see the relationship and how independent variables influence entrepreneurial intention. From the analyses it is confirmed that demographic factors have statistically insignificant effect on entrepreneurial intention, while personal factors, environmental factors and family background have a statistically significant effect on entrepreneurial intention. Conclusions: Based on the findings it is concluded that demographic factor does not affect entrepreneurial intention while personal factors, environmental factors and family background affect entrepreneurial intention.

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