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ANALISIS PERBANDINGAN MODEL TAFFLER, GROVER DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN
Perwira Journal of Economics and Business
Vol 6
, No 1
(2026)
This study aims to determine bankruptcy prediction using the Taffler, Grover, and Zmijewski models for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study is a quantitative study using secondary data published by the Indonesia Stock Exchange. The research sample consisted of 20 companies. The data collection method used documentation methods with data analysis of bankruptcy prediction calculations using the Taffler, Grover, and Zmijewski models...
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PEMBERDAYAAN IBU-IBU PKK MELALUI EDUKASI DAN SOSIALISASI BANK SAMPAH BERBASIS MASYARAKAT
Puspita, Maria Entina
; Nurrahmawati, Dwi
; Hidayat, Fajar
; Krisnadwiva, Krisnadwiva
; Puspita, Maria Entina
Perwira Journal of Community Development
Vol 6
, No 1
(2026)
This activity aims to provide education and socialization of community-based waste management through waste banks to PKK group mothers in RT 15 RW 5 Kutowinangun Lor, Tingkir, Salatiga City. Education and socialization activities are carried out through presentations by speakers from the Salatiga Waste Bank (BSI), as well as discussions and simulations. The target of this Community Service activity is the PKK group mothers in RT 15 RW 5 Kutowinangun Lor, Tingkir, Salatiga City. Through this educ...
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PENGARUH EPS (EARNING PER SHARE), PER (PRICE EARNING RATIO), NPM (NET PROFIT MARGIN), DAN FINANCIAL DISTRESS TERHADAP HARGA SAHAM
Perwira Journal of Economics and Business
Vol 6
, No 1
(2026)
This study aims to empirically test the effect of EPS (Earning Per Share), PER (Price Earning Ratio), NPM (Net Profit Margin), and Financial Distress on stock prices. The type of research used is quantitative. The population of this study was 31 trading companies in the retail trade subsector listed on the Indonesia Stock Exchange in 2020-2023, while the sample of this study was 12 companies selected using a purposive sampling technique, so that the total sample that can be used for 4 years is 4...
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Peranan Perkebunan Kelapa Sawit dalam Pembangunan Ekonomi Daerah di Kabupaten Nagan Raya
DHARMA EKONOMI
Vol 33
, No 1
(2026)
Oil palm plantations constitute a leading subsector that plays a strategic role in regional economic development, particularly in Nagan Raya Regency, which is predominantly based on the agricultural sector. This study aims to analyze the role of the oil palm plantation subsector in promoting regional economic development using the Economic Base Theory as an analytical approach. A descriptive qualitative method with a literature study was employed. The data used consist of longitudinal secondary...
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Prinsip Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Usaha Ritel Pakan Ternak UMKM Lampung Barat
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farme...
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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Perkembangan dan Efektivitas Early Warning System Berbasis Artificial Intelligence dalam Prediksi Financial Distress Perusahaan: Systematic Literature Review
DHARMA EKONOMI
Vol 33
, No 1
(2026)
Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most wid...
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Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109...
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Volunteer Selection Model in a Community-Based Qur’anic Learning Center: A Case Study of Abata Movement Indonesia: Model Seleksi Relawan pada Taman Pendidikan Al Qur’an Berbasis Komunitas: Studi Kasus pada Abata Movement Indonesia
RADIANT: Journal of Applied, Social, and Education Studies
Vol 7
, No 1
(2026)
The Qur’anic Learning Center (TPQ) plays an important role in community-based character education, but limitations in human resources and funding make the role of volunteers crucial. The mismatch between institutional needs and volunteer capacity highlights the importance of clear criteria for determining volunteers. This study uses a qualitative approach with a case study at TPQ Abata Movement Indonesia. Data were collected through interviews, observation, and document analysis. The results sho...
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Pengaruh Lingkungan Kerja, Disiplin Kerja, dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Puskesmas Kecamatan Lasem
Jurnal Ilmiah Serat Acitya
Vol 15
, No 1
(2026)
Abstraks
Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja kerja di Puskesmas Lasem, khususnya dengan melihat iklim kerja, disiplin kerja, dan motivasi karyawan. Output karyawan merupakan variabel dependen dalam analisis ini, dengan ketiga faktor tersebut sebagai variabel independen. Penelitian ini terutama didasarkan pada tanggapan kuesioner, dan menggunakan data primer. Informasi pribadi subjek penelitian menjadi dasar penelitian ini. Sampel yang digun...
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