scholarly journals Penerapan Altman Z-Score Dalam Memprediksi Kebangkrutan Pada PT Bank Mandiri (Persero) Tbk

2020 ◽  
Vol 4 (2) ◽  
pp. 40
Author(s):  
Eva Malina Simatupang

The purpose of this study is to determine and analyze the risk of bankruptcy of goverment PT Bank Mandiri (Persero) Tbk by Altman Z-Score. Population of this study is PT Bank Mandiri (Persero) Tbk financial statements and sample of this study is  PT Bank Mandiri (Persero) Tbk financial a statements 2014– 2018. Data type used is secondary data and data collection technique is documentation from financial statements published on www.bankmandiri.co.id. Data processing technique used Altman Z-Score methode Modification version. Based on the result data processing, obtained results Z-Score at 2014 is 2,04; 2015 is 2,13; 2016 is 1,98; 2017 is 2,10 and 2018 is 2,22. Based on the data analyze it can be concluded  PT Bank Mandiri (Persero) Tbk is categorized suffed the threat of Grey Area because the standart score value below 1,81 < Z < 2,99 and PT Bank Mandiri (Persero) Tbk had the highest risk of bankcruptcy in 2016 with Z-Score in 1,98.

2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements


Perspektif ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 121-127
Author(s):  
Dicki Hartanto ◽  
Mia Anggelia Syafitri

This study aims to determine the effect of giving incentives to the discipline of economics teachers in carrying out assignments at SMA Negeri 12 Pekanbaru. The population is 8 teachers, because the population is small, the authors make the population as a sample. Data collection techniques that the author uses are questionnaires, interviews, and documentation. And the data processing technique that the author uses is a simple linear regression formula and product moment correlation with the help of the SPSS version 16.0 program. Based on the presentation and analysis of the data, it is known that the provision of incentives has a significant effect on the discipline of economics teachers in carrying out their duties at SMA Negeri 12 Pekanbaru. This is evidenced by the results of the analysis that observation = 0.938 is greater than Rtable at a significant level of 5% (0.838 > 0.707) this means that Ha is accepted, Ho is rejected. ro observation = 0.938 is greater than Rtable at a significant level of 1% (0.938 > 0.834) This means that Ha is accepted, Ho is rejected. Thus it can be concluded that there is a significant effect between the provision of incentives on the discipline of economics teachers in carrying out their duties of 0.881 X 100% = 88.1%.


2019 ◽  
Vol 13 (2) ◽  
pp. 55
Author(s):  
Indar Khaerunnisa ◽  
Edy Cahyadi

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.


2021 ◽  
Vol 2 (3) ◽  
pp. 59
Author(s):  
Susanti Krismon ◽  
Syukri Iska

This article discusses the implementation of wages in agriculture in Nagari Bukit Kandung Subdistrict X Koto Atas, Solok Regency in a review of muamalah fiqh. The type of research is field research (field research). The data sources consist of primary data sources, namely from farmers and farm laborers who were carried out to 8 people and 4 farm workers, while the secondary data were obtained from documents in the form of the Bukit Kandung Nagari Profile that were related to this research, which could provide information or data. Addition to strengthen the primary data. Data collection techniques that the author uses are observation, interviews and documentation. The data processing that the author uses is qualitative. Based on the results of this study, the implementation of wages in agriculture carried out in Nagari Bukit Kandung District X Koto Diatas Solok Regency is farm laborers who ask for their wages to be given in advance before they carry out their work without an agreement to give their wages at the beginning. Because farm laborers ask for their wages to be given at the beginning, many farm workers work not as expected by farmers and there are also farm workers who are not on time to do the work that should be done. According to the muamalah fiqh review, the implementation of wages in agriculture in Nagari Bukit Kandung is not allowed because there is an element of gharar in the contract and there are parties who are disadvantaged in the contract, namely the owner of the fields.


2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Dian Anggraeni ◽  
Eddy Sanusi S

<em>The research objective was to determine the effect of work environment and career development on employee performance of PT. Astra Otoparts Tbk Division SSC (Shared Service Center). The research method, in this study using primary and secondary data sources, where the data collection is done by field research and library research. Respondents in this study were all employees of PT. Astra Otoparts Tbk Division SSC (Shared Service Center) as many as 72 respondents using the slovin technique with a tolerance level of 5 percent. The data collection technique used a questionnaire and the sampling technique used random sampling. The results of the study have an effect both partially and simultaneously on work environment and career development on employee performance at PT. Astra Otoparts Tbk Division SSC (Shared Service Center).</em>


2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Kiki Maristia

The purpose of this research itself is to determine the market position PT Samsung Elektronik Indonesia in the BCG matrix (Boston Consulting Group) and formulating strategies to maintain market share. This type of research used in this research is to use descriptive methods. While this research data collection technique uses secondary data based on written documents in the form of sales results and market share PT Samsung Elektronik Indonesia. The calculation result of BCG Matrix owned by PT Samsung Elektronik Indonesia shows that the company is in the position of Cash Cows where the position has a medium market growth with high market share. Thus the company can formulate strategies in the form of product development and diversification. Keywords: BCG (Boston Consulting Group Matrix), Implementation of Strategies, Market Share Defense


2019 ◽  
Vol 4 (2) ◽  
pp. 277
Author(s):  
Ratih Komala Dewi

 The study aims to determine the effect of Mudharabah Financing and Musyarakah Financing on Return of Assets (RoA) in Bank Mandiri Syariah in 2014-2018. The method of data collection in the subject of research was obtained by tabulating secondary data in the form of financial statements at Bank Mandiri Syariah in 2014 - 2018. The quantitative method of data analysis was done by processing SPSS software data in the form of classic assumption testing, testing F test statistics and testing t test to draw interesting conclusion. The results of this study indicate Mudharabah Financing and Musyarakah Financing have a positive influence on Return of Assets (RoA) in Bank Mandiri Syariah in 2014-2018 both partially and simultaneously.


2018 ◽  
Vol 5 (3) ◽  
pp. 383
Author(s):  
Sofa Nutrima Rismawati

ABSTRACTFree Number of larvae (ABJ) in RW 15, Wonokusumo Village is 85%. However, the incidence of Dengue Hemorrhagic Fever (DHF) is still high, ie 17 cases. The high incidence rate of DHF is due to the interaction between host, agent and environment. Host in terms of behavior, dengue virus as an agent and environment derived from the surrounding conditions that can cause and trigger the spread of DHF. The purpose of this research is to analyze the relationship of host and environment behavior to the occurrence of DHF in RW 15. This research using cross sectional design. Random sampling using the guy method. How to calculate the method guy is 10% of the population so that obtained a sample of 78 respondents. Primary data collection technique is done through indepth interview and filling questionnaire. Secondary data collection was obtained from Wonokusumo Puskemas report and report from Surabaya City Health Office. The research was conducted in RW 15. The result of bivariate statistic test showed significant relation between knowledge, attitude, action and environment against DHF incidence with p> α, 0,00> 0,05. The conclusion of this research is that there is host and environment interaction to DHF incidence. Suggestion of this research is procurement of work program every month, independent larvae monitoring movement by society and 3M movement plus every week on Thursday and procurement of training of cadre jumantik about how and regulation of dosage of abate powder according to dose.Keywords: host behavior, environment, disease Dengue Hemorrhagic Fever


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