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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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ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN TIMOR TENGAH UTARA
Sanbein, Godeliva Susan
; Oki, Kamilaus Konstance
; Redjo, Paulina Rosna Dewi
; Redjo, Paulina Rosna Dewi
Perwira Journal of Economics and Business
Vol 6
, No 1
(2026)
North Central Timor (TTU) Regency still faces challenges in optimally managing regional potential and remains dependent on central government funding. To increase financial independence, it is crucial for the local government to manage resources efficiently and utilize local potential. The main problem is the low level of regional financial independence in North Central Timor (TTU) Regency. The method used in this study is a quantitative, involving the collection and analysis of numerical data t...
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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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PEMANFAATAN TEKNOLOGI DIGITALISASI BISNIS DI BIDANG PEMASARAN, PRODUKSI DAN KEUANGAN UNTUK MENINGKATKAN OMSET PENJUALAN PADA UMKM DI DESA KARANG SARI, DIENG KULON, BATUR, BANJARNEGARA
Perwira Journal of Community Development
Vol 6
, No 1
(2026)
Micro, Small, and Medium Enterprises (MSMEs) make a substantial contribution to Indonesia’s economy; however, they continue to face various challenges, particularly in the areas of marketing, production, and financial management. This community service program was implemented at UD. Maju Bareng, an MSME engaged in the production of carica preserves, located in Karang Sari Village, Dieng Kulon, Banjarnegara. Currently, UD. Maju Bareng has not optimally utilized digital technology in conducting it...
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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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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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