Ejournal Universitas Warmadewa
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ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN
No full textFraud is related to the bankruptcy of a company. Management will be motivated to commit fraudulent financial statements when they know that the company being managed is experiencing financial distress.. The purpose of this study is to predict the bankruptcy of MSMEs by using the Altman Z-Score Model to predict. The population in this study is the financial statements of all MSMEs in Pamekasan.samples taken from the population must be truly representative. Registered MSMEs that match the criteria made are samples in this study. The sampling technique used is purposive sampling.
The results of the Altman Z-Score Model research are able to predict the financial condition of MSMEs that are sampled in this study. In 2021, there are 7 MSMEs that are predicted to be safe, 5 MSMEs are in a gray position, and 3 MSMEs are predicted to go bankrupt. In 2021, from a total sample of 15 MSMEs, there were 12 MSMEs that did not commit fraud or fraud, this shows that the company has been able to present financial statements without making stakeholders make wrong decisions, meaning that the company does not prioritize their personal benefits but conveys them truthfully. The measurement of the two variables, namely the Modified Almant Z-Score model and the F-Score model, can then be linked to whether there are companies that are predicted to fall into the category of danger zone (distress finance), which are potentially likely to commit financial statement fraud (fraudulent). In 2021, it shows that MSME company with code UPS, FCS dan UTPD is also in the danger zone and is an indication of the possibility of committing financial statement fraud (fraudulent).
Key Words: Financial Distress, Altman Z-Score, MSMEsPerbuatan kecurangan (fraud) memiliki kaitan dengan kebangkrutan sebuah perusahaan. Manajemen akan terdorong untuk melakukan kecurangan laporan keuangan saat mengetahui bahwa perusahaan yang dikelola sedang mengalami financial distress. Tujuan dari penelitian ini untuk memprediksi kebangkrutan UMKM dengan menggunakan Model Altman Z-Score untuk memprediksi. Populasi pada penelitian ini adalah laporan keuangan seluruh UMKM di Pamekasan.sampel yang diambil dari populasi harus betul-betul representative (mewakili). UMKM yang terdaftar yang sesuai dengan kriteria yang dibuat merupakan sampel dalam penelitian ini. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian Model Altman Z-Score mampu memprediksi keadaan keuangan UMKM yang menjadi sampel pada penelitian ini. Tahun 2021 terdapat 7 UMKM yang diprediksi aman, 5 UMKM berada pada posisi abu-abu, dan 3 UMKM diprediksi akan mengalami kebangkrutan. Pada tahun 2021 dari total sampel 15 UMKM terdapat 12 UMKM yang tidak melakukan kecurangan atau fraud, hal ini menunjukkan bahwa perusahaan telah mampu menyajikan laporan keuangan tanpa membuat stakeholder megambil keputusan yang salah, artinya perusahaan tidak mementingkan keuntungan pribadinya melainkan menyampaikannya dengan sebenar-benarnya. pengukuran kedua variabel yaitu model Almant Z-Score Modifikasi dan model F-Score kemudian dapat dihubungkan apakah terdapat perusahaan yang terprediksi masuk dalam kategori zona bahaya (distress finance), yang berpotensi kemungkinan melakukan kecurangan laporan keuangan (fraudulent). Pada tahun 2021 menunjukkan dimana perusahaan dengan kode UPS, FCS dan UTPD juga masuk dalam zona bahaya dan masuk dalam indikasi kemungkinan melakukan kecurangan laporan keuangan (fraudulent).
Kata Kunci: Financial Distress, Altman Z-Score, UMKM 
Leadership, Social Capital and Village Finance: Development Capital For Village Sustainability
No full textThis research aims to capture the combination of leadership, social capital, and village finance in realizing rural sustainable development. Field research seeks to understand social reality by the actual circumstances that exist and occur in a particular area. Researchers obtain scans of social reality through a qualitative research approach. Researchers in this context use qualitative research with an emphasis on case studies. The research used participant observation techniques, in-depth interviews, and field documentation. The results show that the village's financial capacity is an essential element. However, more importantly, the legitimacy and trust of the community in the leadership of the village head can establish communication in campaigning for village environmental conservation with a sustainable development orientation. The village head presents himself as a protector through humanist communication interactions with all elements in the village environment. The legitimacy of power and trust in the formal village leader leads to the belief of the community to take part in village development
HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES
No full textFinancial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
 
Efektivitas Aplikasi Religius, Adaptable, Great, Educate, Modern (RAGEM) Sebagai Bentuk Pelayanan Publik Dalam Konteks E-Government
No full textThe development of technology and information makes it possible to disseminate information in a matter of seconds, thereby changing the government's mindset in providing public services so that it can meet the needs of the community efficiently. Banten Province, especially Serang City as the capital, has launched the RAGEM Application as a form of e-Government based public service. This research aims to determine the effectiveness of the RAGEM application managed by the Information and Communication Office (Diskominfo) of Serang City as a form of e-government-based public service. The research problems formulated in this study are: (1) How is the public's knowledge of the RAGEM application? (2) What is the effectiveness of the RAGEM application as a form of public service in the context of e-government in Serang City? (3) What is the Evaluation and Strategy of Diskominfo Serang City in developing the RAGEM application? This research uses a qualitative method with a descriptive design. The subjects of this study are the staff of the e-government field of Diskominfo Serang City and the citizens of Serang City who use services at Diskomnfo Serang City. The data analysis technique involves data collection, data reduction, data presentation, and data verification. The results of this research indicate that the RAGEM application as an e-government-based public service is effective, as seen from the indicators of goal achievement, integration, and adaptation that have been running well. However, there are aspects that need improvement, as observed from the limited knowledge of Serang City residents regarding the RAGEM application. In response to this, Diskominfo Serang City has conducted internal evaluation, particularly in terms of service integration from various government agencies and the enhancement of application features, as well as a strategy for equalizing socialization to ensure information reaches all layers of Serang City society
THE EFFECTS OF VOCABULARY AND GRAMMAR MASTERY TOWARDS STUDENT’S SPEAKING SKILL TO THE NINE-YEAR JUNIOR HIGH SCHOOL STUDENTS OF AL - ISLAM KARTASURA
No full textAbstract: The purpose of this research is to find how the effects of vocabulary and grammar mastery towards student’s speaking skill to the nine-year junior high school students of Al - Islam Kartasura. The reached population of this research is the nine years. The sampling of population consists of 30 students. The research use survey method. The data collected are done by testing the ability of the student in grammar mastery vocabulary mastery and speaking skill. This research is used survey method. This research has three variables. They are grammar mastery (X1) and vocabulary mastery (X2) called as independent variable. Furthermore, speaking skill (Y) called as dependent variable. This research analyzes using multiple linear regressions. This research analyzes using SPSS version 27.00 for windows. The result shows there are any positive correlation. The students who have high vocabulary and grammar score their speaking score are high too. And it has positive correlation. The implication of this research useful for teacher, researcher and another English teacher to applicate this method to their students
Effect of Agrodyke and Liquid Organic Fertilizer of Coconut Water Waste on The Results of Siam Orange (Citrus nobilis var. MicrocarpaL.)
No full textAbstract
This study aims to determine the effect of the dose of Agrodyke Fertilizer and the concentration of Liquid Organic Fertilizer from Coconut Water Waste on the yield of the Siamese orange (Citrus nobilis Var. Microcarpa L.) and its interactions, which were carried out in Bayung Gede Village, Kintamani District, Bangli Regency from December 2022 until July 2023. This study used a randomized block design (RBD) with 2 factors arranged factorially. The first factor tested was the dosage of Agrodyke (A) fertilizer which consisted of 4 levels: A0(0 g/tree), A1(50 g/tree), A2 (100 g/tree) and A3 (150 g/tree). While the second factor is the dose of Liquid Coconut Water Organic Fertilizer (K) which consists of 4 levels, namely: K0 (0 cc/l), K1 (5 cc/l), K2 (10 cc/l) and K3 (15 cc/l). l). Thus there were 16 combination treatments, each of which was repeated 3 times so that 48 citrus trees were needed. The results showed that the interaction between the doses of potassium nitrate and magnesium sulfate (AxK) fertilizer had no significant effect on all observed variables. The Agrodyke fertilizer treatment at a dose of 150 g/tree gave the highest fruit weight per tree, namely 9.76 kg or an increase of 54.18% when compared to control (A0), which was only 6.33 kg. The highest fruit weight per tree was obtained in the treatment in Liquid Organic Fertilizer Coconut Water Waste dose of 15 cc/l which is 8.63 kg, there is an increase of 15.83% compared to the control (K0), which is only 7.45 kg.
Keywords: dosage, Siamese orange, agrodyke, organi
Test Activity Spice Traditional Balinese "Basa Genep" Against Growth Escherichia Coli During Storage on Temperature Room: Bumbu basa genep
No full textThis study aims to determine the characteristics of "Basa Genep" seasoning during storage at room temperature, to determine the shelf life of "Basa Genep" seasoning stored at room temperature, this study used a simple Randomized Complete Design (CRD), with descriptive microbial observations and shelf life observations. To determine the effect of each treatment, objective observations will be made (chemical analysis test of pH, moisture content, and microbiological analysis test of TPC, and Echerichia coli). And subjective observations are organoleptic testing). storage treatment produces even wet seasoning characteristics with total plate count (TPC) 2.3 x 103 colonies/gram, Escherihia coli 4.4 x 102 colonies/gram, 48.60% moisture content, pH test 5.66, with storage for 25 days at room temperature
Analysis of Soil Quality Index on Agricultural Land Potato (Solanum tuberosum L.) in Tosari Pasuruan
No full textMost Indonesians work in the agricultural sector, making Indonesia included in the category of an agricultural country. Agriculture has an important role in the welfare of the Indonesian population because natural conditions suitable for farming increase the quality and quantity of agricultural products. This research aims to determine the soil quality index of andisol on potato (Solanum tuberosum L.) agricultural land in Tosari sub-district, Pasuruan district, East Java. The research was carried out in Tosari sub-district, Pasuruan district at an altitude of 1700 meters above sea level. In September 2023 – January 2024. This research uses a random purposive sampling method for taking soil samples. Next, it was analyzed in the laboratory for texture, volume weight, porosity, C-organic, pH, P-available, K-exchangeable and root depth was measured. The soil quality index is calculated using the criteria of Mausbach and Seybold (1998), which can be adjusted to field conditions using the Minimum Data Set (MDS). Based on the research results, it was found that the Soil Quality Index (SQI) of potato fields in Tosari sub-district has two criteria, namely medium and good criteria. Ledoksari Village, Kandangan Village, and Podokoyo Village are classified as Good (G) while Ngawidono Village and Mororejo Village are classified as Medium (M)
LEKSIKOLOGI KOSAKATA FAUNA BAHASA KAMBERA
No full textLinguistic studies show that half of the world's languages ??are on the verge of extinction, meaning they are no longer passed down to younger generations. One of the causes of language extinction is the minimum number and quality of documentation of local languages. Therefore, maintaining language as a form of preserving the culture of a society is very important. This research was conducted to document the Kambera language, especially the fauna lexicon including the names of livestock, poultry, and non-livestock or other wild animals in East Sumba. The aim of this research is to produce a list or inventory of the fauna in the Kamberan language. The results of this research are expected to become a form of language documentation for the Kambera language in order to support language maintenance. This research is a lexicological study that uses qualitative methods and data collection is done through observation, interviews, and documentation. Data were analyzed using the equivalent method with the determinant being the referent and another language, namely Indonesian. The results of the data analysis found 60 names of fauna and grouped by type of fauna, (1) livestock, (2) poultry, (3) birds (birds), (4) pets, (5) animals that live in water, (6) reptiles, and (7) other animals.Studi-studi kebahasaan menunjukkan bahwa separuh bahasa di dunia hampir punah, yang berarti bahwa bahasa tersebut tidak lagi diturunkan ke generasi yang lebih muda. Salah satu penyebab kepunahan bahasa adalah minimnya jumlah dan kualitas dokumentasi bahasa lokal di dunia. Oleh karena itu, pemertahanan bahasa sebagai bentuk pelestarian budaya suatu masyarakat sangatlah penting. Penelitian ini dilakukan untuk mendokumentasikan bahasa Kambera dalam bentuk inventaris kata atau leksikon, khususnya leksikon fauna yang ada di Sumba Timur. Penelitian ini akan menggali kata atau leksikon yang berhubungan dengan fauna yang mencakup nama-nama hewan ternak, unggas, serta hewan nonternak atau hewan liar lainnya dalam bahasa Kambera. Tujuan penelitian ini adalah menghasilkan senarai atau inventaris fauna dalam bahasa Kambera. Hasil penelitian ini diharapkan menjadi salah satu bentuk dokumentasi bahasa untuk Bahasa Kambera dalam rangka mendukung pemertahanan bahasa. Penelitian ini merupakan kajian leksikologis yang menggunakan metode kualitatif dan pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Data dianalisis menggunakan metode padan dengan alat penentu adalah referen dan bahasa lain yaitu bahasa Indonesia. Hasil analisis data menemukan 60 nama fauna dan dikelompokkan berdasarkan jenis fauna yaitu (1) hewan ternak, (2) unggas, (3) burung (nonunggas), (4) hewan peliharaan, (5) hewan yang hidup di air, (6) hewan melata, dan (7) hewan lainnya
SKEMA CITRA EKSISTENSI DALAM LIRIK KAWIH SUNDA ABADI SERI 1 KARYA MANG KOKO: KAJIAN SEMANTIK KOGNITIF
No full textSongs are means used to convey messages using beautiful lyrics and harmonious musical accompaniment. It is not uncommon for a song to often use metaphors which add a beautiful impression to the song. This research will describe the types and forms of metaphors in Mang Koko's songs. The data used is 10 Eternal Sunda Kawih Series 1 by Mang Koko. The method used in this research is Qualitative Descriptive. The theory used is the study of Conceptual Metaphor by Lakoff and Johnson (2003) and Image Schema Theory by Saeed (2003); Cruse and Croft (2004). The results of this research were found. Based on the results of identifying image schemes using theory. Based on image schemes according to Cruse and Croft, 15 identity image schemes were found which were divided into 3 Existences with the Object type, 10 Existences with the Process type, and 2 Existences with the bounded space type.Lagu merupakan sarana yang digunakan untuk menyampaikan pesan dengan menggunakan lirik indah dan iringan musik yang selaras. Tak jarang dalam sebuah lagu sering menggunakan metafora-metafora yang menambah kesan indah kedalam lagu tersebut. Dalam penelitian ini akan mendeskripsikan jenis dan bentuk metafora apa saja yang ada dalam lagu-lagu karya Mang Koko. Data yang digunakan adalah 10 Kawih Sunda Abadi Seri 1 Karya Mang Koko. Metode yang digunakan dalam penelitian ini adalah Deskriptif Kualitatif. Teori yang digunakan adalah kajian Metafora Konseptual oleh Lakoff dan Johnson (2003) dan Teori Skema Citra dari Saeed (2003); Cruse dan Croft (2004). Hasil dari penelitian ini ditemukan Berdasarkan hasil identifikasi skema citra dengan menggunakan teori Berdasarkan skema citra menurut Cruse dan Croft ditemukan 15 skema citra identity yang terbagi kedalam 3 Existence dengan jenis Object,10 Existence dengan jenis Process, dan 2 Existence dengan jenis bounded space