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ANALYSIS OF ALTMAN Z-SCORE MODIFIED METHODS IN PREDICTING BANKRUPTCY IN LQ45 COMPANIES
No full textThe purpose of the study was to predict bankruptcy rates in companies indexed in LQ45. The study was conducted on 20 companies as samples taken based on purposive sampling techniques for the period 2019 – 2021. The research method used is explanatory with descriptive investigations. The results showed that companies that met the healthy category in 2019, 15 companies, in 2020, 13 companies, and in 2021, 14 companies. Grey area category in 2019 – 2020, 3 companies, in 2021, 2 companies. For the bankruptcy category in 2019, 2 companies, and in 2020 – 2021, 4 companies
The Effect of Work Motivation and Discipline on Employee Performance: In one of the District Offices of Bandung Regency
Full text linkThis study aims to determine whether there is a significant influence between work motivation and work discipline on employee performance. The object of research is 50 employees in one of the sub-district offices of Bandung Regency using a questionnaire so that data is taken using the population. The variables in this study are divided into two, namely, independent and dependent variables. The independent variable divides into motivation and work discipline, and the dependent variable is employee performance. This study uses using the SPSS version 16 application. Research using Path Analysis shows that the variable Motivation (X1) has a direct effect of 26.0%, an indirect effect through a relationship with Work Discipline (X2) of 15.9%, and the total effect is 41.9%. The Work Discipline Variable (X2) has a direct effect of 20.7% and an indirect effect through its relationship with motivation (X1) of 15.9%. The total effect is 36.6%. The results of the relationship of the coefficient of determination (R square) with the variable Work Motivation (X1) and Work Discipline (X2) in determining the Employee Performance variable (Y) is 78.5%. In comparison, other factors that affect employee performance but are not examined show by the value of € = 0.215 or 21.5%. As for suggestions concerning the research results, agencies should be able to improve the above variables further.
 
The Influence of Motivation and Work Environment on Employee Performance: Study at a Cleaning Service Company in Bandung
Full text linkThe inception of this study can be traced back to the difficulties encountered by a cleaning service company located in Bandung. The challenges encompass diminished employee motivation and an unfavorable work environment, predominantly attributable to factors associated with human error. The concerns above had an adverse effect on the productivity of the employees. This study aims to assess the impact of motivation and work environment on the performance of employees.
The employed research methodology entails a quantitative approach characterized by a descriptive and empirically verifiable framework. The sample population comprises 46 respondents employed in a company located in Bandung. In order to acquire corroborative data and information, primary data is utilized, which is directly gathered from employees of a cleaning service company located in Bandung. The statistical methodology utilized in this study is multiple linear regression.
According to the study's findings, all statement items demonstrate validity and reliability, as indicated by correlation coefficients exceeding the predetermined threshold. Motivation exerts a substantial impact on the performance of employees. The work environment can also influence employee performance. Therefore, the present study demonstrates the influence of motivation and work environment on employee performance within a cleaning service company in Bandung
The Influence Of Motivation And Knowledge On Readiness To Take Risks In Entrepreneurship Processes
Full text linkThis research analyzes the influence of intrinsic motivation, extrinsic motivation, market knowledge, and technological knowledge on individuals' readiness to face risk in the context of entrepreneurship. Through regression and ANOVA analysis approaches, this study aims to identify factors contributing to individuals' attitudes and behaviors in confronting challenges in entrepreneurial endeavors. The results of the Model Summary analysis indicate that intrinsic and extrinsic motivation significantly impact readiness to face risk, while market and technological knowledge also positively relate to a proactive attitude toward risk. The implications of these findings are relevant for policy development and focused entrepreneurship education. This research provides a deeper insight into the factors influencing individuals' preparedness to face risk in the entrepreneurial world, forming the basis for efforts to foster a dynamic and innovative entrepreneurial culture within society
PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN : (SURVEY PADA SALAH SATU PERUSAHAAN OUTSOURCING DI KOTA BANDUNG)
Full text linkThis study examines the effect of compensation and works motivation on employee performance. To determine the magnitude of the effect of compensation and work motivation on employee performance, the researchers surveyed one outsourcing company in Bandung with 45 employees as respondents. The statistical methods used in this research are descriptive and verification methods. This study indicates that all independent variables, namely compensation and work motivation, have a positive relationship and have a significant influence on the dependent variable, namely employee performance. Based on the overall analysis of the data obtained, it knows that the compensation is in a reasonably good category, work motivation is in a reasonably good category, and employee performance is in a reasonably good category. Compensation has a high impact of 30%. In contrast, work motivation has a low effect of 29.5%. It reaffirmed that compensation and work motivation had an effect of 59.4% on employee performance and the remaining 40.6% was influenced by other factors not examined and possibly affecting employee performance
PENGARUH SISTEM INFORMASI PIUTANG TERHADAP PENGENDALIAN INTERNAL PIUTANG: STUDI PADA SALAH SATU RSU DI KOTA BANDUNG
Full text linkThis research aims to know whether there is a significant influence between the influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Therefore, internal control is needed as an organizational plan and method to protect assets from fraud and error. The research method used is descriptive and verification methods. The data collection technique distributes questionnaires to 30 employees at one General Hospital in Bandung and processes data using simple linear regression analysis techniques. Based on the research showing linear regression results, the equation Y = 3.179 + 0.926X was obtained. This result shows that X has a positive and powerful effect on Y. In addition, the accounts receivable system contributes 84% to the internal control of accounts receivable. In comparison, the remaining 16% are other factors not examined. Considering that the accounts receivable system affects the internal control of accounts receivable, the management must further improve the application of the accounts receivable system to create good and more optimal receivables internal control than before
ANALISIS PENGARUH INFLUENCER SOSIAL MEDIA TERHADAP KEPUTUSAN MASYARAKAT INDONESIA DALAM PEMBELIAN CRYPTOCURRENCY
Full text linkCryptocurrency is increasingly showing its popularity as an investment medium that is increasingly taking the attention of the Indonesian people, both common people and experts. This phenomenon is prone to market manipulation by pumping and dumping certain cryptocurrency entities, trapping novice investors. The respondents of this study were taken from Indonesian people who have cryptocurrencies and social media users. The method used in this study is a descriptive quantitative research method with a total of 151 respondents. The data instrument used in this study was a questionnaire distributed online. The results obtained through surveys that have been conducted prove that social media influencers have a positive and significant influence on Indonesian people's cryptocurrency purchasing decisions.  
PERBANDINGAN PERLAKUAN PAJAK PENGHASILAN UNTUK DOKTER DENGAN STATUS PEGAWAI NEGERI DAN DOKTER DENGAN STATUS PEGAWAI SWASTA : (Studi Kasus Pada dr. N dan dr. S)
Full text linkPenelitian ini bertujuan untuk menganalisis pengenaan Pajak Penghasilan untuk dokter dengan status pegawai negeri atau pegawai swasta serta menganalisis apakah terdapat persamaan dan perbedaan pengenaan Pajak Penghasilan antara dokter dengan status pegawai negeri atau pegawai swasta. Data yang digunakan oleh peneliti, yaitu data primer dan data sekunder. Metode penelitian yang digunakan adalah metode penelitian deskriptif. Hasil penelitian menunjukkan bahwa, Wajib Pajak orang pribadi dalam negeri yang berprofesi dokter dengan status sebagai pegawai negeri atau pegawai swasta dapat dikenakan Pajak Penghasilan yang bersifat final, tidak final, maupun tidak dikenakan Pajak Penghasilan atas penghasilan yang diperolehnya. Terdapat persamaan dan perbedaan pengenaan pajak penghasilan antara Wajib Pajak orang pribadi dalam negeri yang berprofesi dokter dengan status sebagai pegawai negeri dan pegawai swasta.
 
Effect of Extrinsic Motivation and Competence on Employee Performance: Study at a Credit Company in the City of Bandung
Full text linkThis study aims to determine the Effect of Extrinsic Motivation and Competence on Employee Performance in the Indonesian Credit Guarantee General Companies Bandung Branch Office by obtaining accurate data and collecting the necessary data as analysis material. The purpose of this study is to determine the magnitude of the influence of extrinsic motivation, the magnitude of the influence of competence on employee performance, and the magnitude of the influence of extrinsic motivation and competence on employee performance at the Indonesian Credit Guarantee General Company Bandung Branch Office.
This study uses descriptive methods and verifiable analysis with the number of respondents 35 permanent employees (sample) from 35 permanent employees (population) at the Indonesian Credit Guarantee General Company Bandung Branch Office, with the results of this study using correlation analysis, path analysis, and coefficient of determination analysis (Kd). Its operations use SPSS software version 22, Microsoft Word 2019, and Microsoft Excel 2019.
Based on the results of research that has been carried out at the Indonesian Credit Guarantee General Company, namely the extrinsic motivation to obtain reasonably good results, competence to obtain relatively good results, and performance to obtain reasonably good results. The correlation between extrinsic motivation and competence obtained a positive relationship result of 0.745. The coefficient of determination is 68.5%. The direct and indirect influence of extrinsic motivation on employee performance was 43.24%, and the influence of competence on employee performance was 30.19%, so the total effect was 73.43%, and the remaining 26.57% were other variables that also affected employee performance at the Indonesian Credit Guarantee Public Company Bandung Branch Office but were not researched
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO ARUS KAS PADA PT PRIMARINDO ASIA INFRASTRUCTURE, TBK. TAHUN 2015 – 2019 YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThis study aims to determine how the financial performance based on the cash flow ratio at PT Primarindo Asia Infrastructure, Tbk. 2015 – 2019 Listed on the Indonesia Stock Exchange. The research method used is a quantitative method where after all the required data has been collected, the next step is to analyze the collected data to be understood and processed in the form of explanations. After analyzing and discussing the problem, the authors conclude that the cash flow ratio shows poor financial performance, because the average ratio decreases and is below 1. There are only 2 ratios that are considered good, namely the operating cash flow ratio to interest and cash flow ratio operations to capital expenditures