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Analisis Penerapan Metode Altman, Zmijewski, Ohlson dan Fulmer untuk Memprediksi Financial Distress pada Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020
Get PDFEvents that occurred during 2020 such as adjustments to the application of PSAK 73, the emergence of the 4.0 industrial revolution, the ratification of the Job Creation Act, and other problems had an impact on manufacturing companies, of course, companies that had gone public and were listed on the Indonesia Stock Exchange. The company experienced an increase and decrease in assets and liabilities which significantly affected the company's financial condition which triggered the emergence of financial distress problems. The purpose of this study was to determine the analysis of the application of the Altman, Zmijewski, Ohlson and Fulmer methods to predict financial distress in manufacturing companies listed on the Indonesia Stock Exchange in 2020.
This study uses saturated sampling where the entire population is the research sample, namely 188 manufacturing companies. This research method is a descriptive method with a quantitative approach using secondary data in the form of annual financial statements of manufacturing companies in 2020 obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id.
The results of financial distress prediction research in manufacturing companies listed on the Indonesia Stock Exchange in 2020 are the Altman method has an accuracy rate of 47.34%, the Zmijewski method is 81.38%, the Ohlson method is 57.98% and the Fulmer method is 51.06 %. The Zmijewski method is the most accurate method compared to the other three methods followed by the second position is the Ohlson method, the third position is the Fulmer method and the last position is the Altman method
Supply Chain Capabilities to Improve Sustainability Performance of Product-Service Systems
Get PDFThis study aims to investigate the supply chain (SC) capabilities required for manufacturers, intermediaries and service partners to improve the Sustainability Performance of Product–Service Systems (SPOPSS). A considerable challenge faced by the SC is how manufacturers collaborate with intermediaries and service partners to develop SC capabilities in order to improve SPOPSS. This paper presents a conceptual framework using dynamic capabilities theory for investigating the relationship between SC capabilities and SPOPSS. By qualitative approach through semi-structured interviews with six senior managers from four motorcycle companies–manufacturers and intermediaries, the conceptual framework was validated using thematic analysis. This study identified six SC capabilities: collaboration, partner development and knowledge transfer, innovative service delivery, reflexive control, re-conceptualisation and sustainable product–service capability to improve SPOPSS, also identified microfoundation of dynamic capabilities for each six SC capabilities. The findings proposed two significant contributions to the body of knowledge; first, by developing six identified SC capabilities to improve SPOPSS; and second, by presenting qualitative empirical evidence on how these SC capabilities’ development is inseparable from the SC and could be interactively transferred from manufacturers through intermediaries to a network of service partners
Pengaruh Ukuran Perusahaan, Reputasi KAP, Profitabilitas, Solvabilitas, dan Umur Perusahaan Terhadap Audit Delay pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia pada Periode 2017-2020
Get PDFAudit delay is the time span required for the completion of the audit by the auditor which can be seen from the time difference between the date of the financial statements and the date of the audit opinion in the audited financial statements. The population of this study is Food and Beverage companies listed on the Indonesia Stock Exchange, which are 17 companies during the 4 year observation period 2017- 2020. Sampling in this study used purposive sampling method by determining sample selection criteria and obtained as many as 12 Food and Beverage companies. The analytical method used in this research is multiple linear regression method.
Based on the results of data processing using SPSS 22, the normality test was declared feasible with a Kolmogorov-Smirnov value of 0.200 and all variables had a tolerance value of more than 0.10 and a VIF value of less than 10. The autocorrelation test obtained a Durbin Watson value of 2.023 which means that it is not autocorrelation occurs. Heteroscedasticity test results show that all variables do not occur heteroscedasticity. The results of the feasibility test of the model were declared feasible with a significance value less than 0.05.
The results of the t-test indicate that the Firm Size variable has no effect on Audit Delay with a significance value of 0.916 greater than 0.05, the KAP Reputation variable shows an influential result with a significance value of 0.007 smaller than 0.05, the Profitability variable has no effect on the value the significance of 0.117 is greater than 0.05, the Solvency variable has an effect with a significance value of 0.017 which is smaller than 0.05, the Firm Age variable has no effect with a significance value of 0.541 greater than 0.05. Suggestions for further researchers can add the observation period, the number of samples and add other variables such as stock prices and profit and loss
Pengaruh Earning Pressure,Der,dan ROE Terhadap Konservatisme Akun Akuntansi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020
Get PDFFinancial statements are a form of corporate management accountability in meeting the interests of investors, creditors, and the government. Financial Accounting Standards (SAK) provide freedom in choosing the accounting method used in presenting financial statements, one of which uses the principle of accounting conservatism. Accounting conservatism is a precautionary principle in financial reporting where companies tend to slow down the recognition of profits, but accelerate the recognition of losses that are likely to occur. This study aims to determine and prove the effect of earning pressure, DER, and ROE on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period, the selection of sample criteria in this study using manufacturing companies that publish audited financial statements, stated in rupiah, and did not experience any profit loss in 2018-2020. The sample obtained from the above criteria is 73 companies during the 3 year observation period. This study uses quantitative methods using secondary data. The analytical technique used is F test, multiple regression analysis, and multiple determination correlation (R2). The results of this study explain that thevariable earning pressure has no effect on accounting conservatism. The level of debt variable has no effect on accounting conservatism. Profitability variable has an effect on accounting conservatism
Analisa Pengaruh Perencanaan Pajak, Struktur Modal, Ukuran Perusahaan, dn Kebijakan Deviden terhadap Nilai Perusahaan Manufaktur Sektor barang konsumsi yang Terdaftar di BEI Periode 2017-2020
Get PDFThis research aims to analyze the influence of tax planning, capital structure, company size, and dividend policy on the value of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted by using a sample of 30 manufacturing companies that have been selected using purposive sampling technique. The hypotheses contained in this study indicate that there is an effect of tax planning, capital structure, firm size, and dividend policy on firm value. The test results in this study state that only the capital structure and dividend policy variables have an influence on firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN SAAT PANDEMI COVID 19 PERUSAHAAN PERDAGANGAN, JASA & INVESTASI TERLISTING DI BEI
Get PDFDi era pandemi covid 19 banyak perusahaan yang tidak mau menyampaikan laporan keuangannya secara tepat waktu padahal hal itu penting untuk keberlangsungan usaha mereka.Ketepatan laporan keuangan membuat analisis yang benar dan tepat dalam memprediksi kerugian sejak dini. Tujuan penelitian ini untuk menganalisis dan mengetahui analisis profitabilitas, ukuran perusahaan dan struktur kepemilikan manajerial terhadap ketepatan waktu pelaporan keuangan selama pandemi covid 19 ini. Metode penelitian yang digunakan adalah kuantitatif kausal komparatif dimana pada penelitian ini menghitung sejauh mana hubungan sebab akibat antara dua variabel atau lebih yaitu variabel X dan Y. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan pada perusahaan jasa, dagang dan investasi di tengah pandemi covid 19
BUDIDAYA MAGGOT SEBAGAI ALTERNATIF PAKAN IKAN DAN TERNAK AYAM DI DESA BALONGBENDO SIDOARJO
No full textDesa Balongbendo terletak di kecamatan Balongbendo Kabupaten Sidoarjo, beberapa warga mempunyai pencaharian sebagai peternak dan budidaya ikan. Sulitnya ketersediaan pakan ternak dan ikan membuat harga menjadi mahal dan berdampak pada menurunnya jumlah ternak dan ikan, yang berakibat pada penurunan pendapatan warga. Disisi lain sampah rumah tangga menjadi persoalan tersendiri di lingkungan desa. Limbah rumah tangga dapat dipilah dan dikelola dengan baik sebagai salah satu media untuk budidaya maggot. Pengabdian masyarakat ini bertujuan untuk memberikan pemahaman dan ketrampilan kepada warga tentang budidaya maggot melalui penyuluhan dan pendampingan. Diawali dengan penyuluhan pemilahan dan pengelolaan sampah rumah tangga, serta penyuluhan dan pendampingan budidaya maggot. Pendampingan budidaya maggot diawali dengan membuat kandang lalat dan biopon tempat menampung maggot. Hasil penyuluhan dan pendampingan kepada 20 warga RT 03 RW 01 Balungbendo menunjukkan bahwa 90% warga mengetahui cara pemilahan dan pengolahan sampah, serta mengetahui cara budidaya maggot.
Kata kunci: pakan ikan; ternak ayam; sampah rumah tangga; budidaya maggot
Pengaruh Pajak,Kepemilikan Asing dan Laba Usaha Terhadap Pengambilan Keputusan Melakukan Transfer Pricing
Get PDFTransfer pricing is a form of tax avoidance that is not allowed because it is only to avoid taxes and has no good intentions. This study aims to determine the effect of taxes, foreign ownership and operating profit on transfer pricing decisions. Transfer pricing is measured using the Return on Sales (ROS) proxy. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange, which are 157 companies during the 3-year observation period, 2018-2020. The sampling of this research used purposive sampling method by determining the criteria for selecting the sample and obtained as many as 20 manufacturing companies. The analysis method of this research uses multiple linear regression analysis with the help of SPSS version 22.0 program. Hypothesis testing is done by using the F, R2 and T tests. The results of this test indicate that taxes have no effect on the decision making transfer pricing with a significance level of 0.472 which is greater than the level of 0.05. The foreign ownership variable shows a positive and significant effect with a significance level of 0.005 which is smaller than the level of 0.05. The profitability variable shows the results have a positive and significant effect with a significance level of 0.000 which is smaller than the level of 0.00
Pendampingan Manajemen Pasar Wisata Pada Pedesaan Lereng Gunung Arjuna Jawa Timur
Get PDFPengabdian masyarakat dilakukan di lereng gunung Arjuna, Prigen, tepatnya di Kedai Hutan Cempaka yang dikelola oleh Yayasan Cempaka. Fasilitas yang dikelola Yayasan Cempaka antara lain: Kedai Hutan Cempaka, Cempaka Camping Ground dan Wisata Alam, Cempaka Farm (Kandang ayam petelur). Pengabdian ini dilaksanakan dengan tujuan melakukan pengabdian dalam hal manajemen pasar wisata yang ada pada pedesaan. Beberapa tahap yang dilakukan mulai dari analisis sosial, Focus Group Discussion – FGD, Pembentukan Program, Pelaksanaan Program, dan Evaluasi Program. Kegiatan ini dilakukan dari bulan Agustus sampai dengan November 2021 dengan partisipasi pengelola Yayasan Cempaka, perwakilan masyarakat desa, perwakilan pemuda pedesaan. Keberadaan Pasar Wisata dapat menjadi salah satu langkah awal pembangunan desa dengan mengutamakan produk asli dari masyarakat. Saat kami melakukan pendampingan terdapat juga toko yang menjual hasil produk yang dibuat oleh penduduk pedesaan seperti hasil karya dari kayu, printing, dan masih banyak lagi, ada pula kopi hasil alam yang telah dijadikan bubuk serta makanan ringan olahan yang dikemas cukup menarik. Dengan adanya toko dan fasilitas-fasilitas yang telah dikelola Yayasan Cempaka, maka diharpkan pengelolan dan masyarakat sekitar dapat memanfaatkan untuk memajukan ekonomi dan kehidupan masyarakat sekitar
Analisis Keadilan Pajak, Sistem Perpajakan, Diskriminasi Perpajakan Terhadap Persepsi Mahasiswa Tentang Tindakan Penggelapan Pajak.
Get PDFPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi persepsi mahasiswa program studi akuntansi mengenai tindakan penggelapan pajak. Berdasarkan hasil penelitian ini diharapkan dapat memberikan tambahan pengetahuan bagi mahasiswa serta dapat membantu pemerintah untuk menemukan solusi yang tepat agar perpajakan di Indonesia dapat berjalan baik. Populasi dalam penelitian ini adalah seluruh mahasiswa program studi akuntansi angkatan 2019 di Universitas Katolik Darma Cendika dan Universitas
Katolik Widya Mandala Surabaya. Penelitian ini menggunakan teknik pengambilan sampel yaitu purposive sampling dengan penentuan jumlah sampel menggunakan rumus lemeshow sejumlah 100 responden yang dibagi menjadi masing-masing lokasi sejumlah 50 responden. Metode pengumpulan data menggunakan kuesioner. Kuesioner dianalisis dengan menggunakan uji validasi dan uji reliabilitas. Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan
analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa keadilan pajak berpengaruh signifikan terhadap persepsi mahasiswa tentang tindakan penggelapan pajak,
karena nilai signifikansi 0,016 < 0,05. Sistem perpajakan berpengaruh signifikan terhadap persepsi mahasiswa tentang tindakan penggelapan pajak, karena nilai signifikansi 0,000 < 0,05. Diskriminasi perpajakan berpengaruh signifikan
terhadap persepsi mahasiswa tentang tindakan penggelapan pajak, karena nilai signifikansi 0,000 < 0,05. Sehingga keadilan pajak, sistem perpajakan, dan diskriminasi perpajakan berpengaruh signifikan terhadap persepsi mahasiswa tentang tindakan penggelapan pajak. Hal ini dapat dibuktikan dengan nilai signifikasi ketiga variabel tersebut lebih kecil dari 0,0