Publication Search

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This study aims to analyze the role of Islamic microfinance institutions in developing micro and small businesses in Indonesia through the distribution of funds based on sharia principles. The method used is a literature review to identify how Islamic financing schemes, such as mudharabah and musyarakah, contribute to increasing access to capital for small business actors. The results of the study show that Islamic microfinance institutions provide more inclusive and fair financing and business assistance and management of social funds such as zakat, infaq, and sedekah. This supports the growth of micro and small businesses and improves the community's economic welfare. However, several challenges remain, such as low Islamic financial literacy and limited capital. Therefore, this study recommends the need for innovation in Islamic financial technology and increased public education to expand the reach and effectiveness of Islamic financial services for micro and small businesses.

Penelitian I bertujuan untuk I mengidentifikasi i dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi saham pada lima perusahaan tercatat pada industri makanan dan I minuman di Bursa Efek Indonesia (BEI) selama tahun 2022. Penelitian ini menggunakan Capital IAsset I Pricing IModel I(CAPM) sebagai dasar analisis yang mengevaluasi kinerja investasi saham pada industri yang berhubungan dengan konsumen. Metode penelitian   I melibatkan pengumpulan data historis harga saham, sukuIbungaIbebas risiko, Idan pengembalianIindeks II pasar saham, serta analisis statistik untuk mengukur risiko sistematis dan imbal hasil dari investasi dalam perusahaan-perusahaan Food and Beverages. Data yang diambil mulai Desember 2021 hingga Desember 2022. Hasil perhitungan menunjukkan rata-rata βi bernilai kurang dari  I1 (0,2930 < 1) sehinggaisecaraiumum 5 saham perusahaan yang dijadikan sampelipenelitian memilikiirisiko sistematisiyang rendah dan cenderung kurang aktif dalam merespon perubahanI harga pasar. Berdasarkan hasil analisis selama 2022, dari 5 saham I perusahaan Iyang dijadikan sampel terdapat 1 saham yang Efisien yaitu saham PT Kino Tbk (KINO). I Kriteria penentuan keputusan investasi adalah dengan memilih I saham-saham yang efisien, yaitu saham-saham yang mempunyai I tingkat pengembalian tunggal yang lebih besar  I dari tingkat I pengembalian yang I diharapkan (Ri>ERi), ​I​dan mengeliminasi saham-saham yang berefisiensi I rendah, yaitu saham-saham dengan tingkat pengembalian tunggal. kurang dari tingkat pengembalian yang diharapkan. Kembali (Ri<ERi). Implikasi praktis dari penelitian ini adalah memberikan I panduan I kepada investor dalam memilih saham yang sesuai dengan profil risiko dan tujuan investasinya dengan mempertimbangkan  IIaspek-aspek yang relevan dalam model  I CAPM. I

The responsibility of shareholders, known as the piercing the corporate veil doctrine, in the bankruptcy of a limited company based on Law Number 40 of 2007 is only limited to the share capital paid by shareholders to the company. The shareholder's responsibility for the shares paid up does not apply if proven; shareholders, whether directly or indirectly, in bad faith, use the limited liability company for personal interests, shareholders who are involved in unlawful behavior use the assets of the limited liability company for personal gain, which results in the assets of the limited liability company being reduced and insufficient to pay off the debts of the limited liability company. The General Meeting of Shareholders, hereinafter referred to as (GMS), is an organ of a limited liability company which has authority that is not delegated to the Board of Directors or the Board of Commissioners in carrying out its duties and authority. The duties and authorities of the GMS organs in the UUPT are; making changes to the articles of association, increasing the company's capital, reducing the company's capital, appointing directors, determining the amount of allowances for members of the board of directors, dismissing directors, appointing commissioners, determining the amount of honorarium salaries and allowances for commissioners, as well as appointing independent commissioners and dissolving the company.

It is hoped that the growth and development of entrepreneurship can reduce the number of unemployed and increase prosperity. The entrepreneurial spirit of today's students has begun to decline because most students who have the mindset of wanting to work for a company do not want to create jobs. Entrepreneurship is the ability and willingness to develop, manage and running a business, including taking the risks involved in it to achieve profits, therefore an entrepreneurial spirit is very important for students. There are very few MSMEs (Micro, Small and Medium Enterprises) nowadays due to people's interest in entrepreneurship and their lack of knowledge or insight into entrepreneurship.As for problems with MSMEs in Indonesia, such as weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions, especially banking. These businesses usually do not have a bookkeeping system, have difficulty expanding the business scale, and still have limited capital. Therefore, this independent entrepreneurship program can foster an entrepreneurial spirit and improve the quality of SMEs. The independent entrepreneurship program activities launched by the Ministry of Education and Culture are intended to study as well as exploring students' abilities to improve their entrepreneurial spirit and urging students to improve their entrepreneurial skills and make a positive impact on society.

Tanjung Pinang is the capital of the Riau Islands which has so many UMKM in the area that need to be fostered and developed so that all the businesses they own can become the focus of the community. Planning for the entry of Alfamart and Indomaret requires further study. Is it really necessary and very important for its existence in Tanjungpinang? So it is interesting in this research how intensive the government is in achieving the goal of entering this company and how urgent it is in the Tanjungpinang economy. Because in reality so many supermarkets in Tanjung Pinang will suffer losses and are far from profitable. So the role of government in providing policies must be more precise. This research uses a descriptive quantitative method, by collecting existing data related to existing problems using literature studies, interviews and other references. The aim of this research is to find out why the entry of Alfamart and Indomaret in Tanjung Pinang was rejected and what the future urgency of this is. And with research, it will form and add references to other students which will give rise to relevant answers

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

Some of the existing issues examined in this study include: how is the development of a Limited Liability Company(hereinafter referred to as “PT”) in Indonesia after the enactment of Law Number 40 of 2007 on Limited Liability Company? This study uses normative research. How to obtain the data used in this study the use of secondary data collection techniques. The technique of collecting secondary data obtained from the study of literature. The analysis used in this study is qualitative analysis, the data obtained will be described in the form of information and explanations, will now be studied by experts, legal theories that are relevant, and the arguments of the own author. The results showed that PT was first set out in Article 36 through Article 56 Indonesian Commercial Code(Hereinafter referred to as “KUHD”). In addition, PT is regulated in Article 1233 to Article 1356 and Article 1618 to Article 1652 of the Indonesian Civil Code(Hereinafter referred to as “Kuhperdata”). New Orde, Indonesian Government issued Law Number 1 of 1995 on PT which became the lex specialis under Indonesian legal framework over KUHPerdata and KUHD. In the Era of Reform, Indonesian Government issued Law Number 40 of 2007 regarding on Indonesian Limited Liability Company Law. New things are regulated in the Law as follows: Social Responsibility and Environment (TJSL) which is an application of the concept of Corporate Social Responsibility (CSR), changes in the company's capital, the affirmation of the board of company’s responsibillity and registration of the company's own use of Information technololgy (IT) therefore that the company registration can be performed online.

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.

Micro, Small and Medium Enterprises or what are usually called MSMEs have an important role in national economic development efforts in Indonesia. From year to year, the number of MSMEs in Indonesia has increased quite rapidly. However, there are still many MSME business actors who have not registered their trademarks due to limited capital and information about the benefits they receive. Trademark registration is considered to increase people's purchasing power towards a product because it can be used as a characteristic or differentiator from other products. Trademark registration can also receive legal protection for a product's trademark. Therefore, the use and legal protection of a trademark is considered very important for MSMEs. This research discusses the use of brands to increase income and legal protection for the Sego Pedes Basman Umkm Brand. The research uses qualitative research with a normative juridical approach method.

A limited liability company (hereinafter referred to as PT) is a capital partnership established under an agreement. This means that in the establishment of a PT there are two or more people in an establishment. In practice there are married couples who establish a joint PT. And in principle, the married couple has joint property after marriage, which means they are considered as one party or one property together. With these circumstances, it is considered not to meet the requirements for the establishment of PT. Law No. 40 of 2007 also does not regulate the exact provisions related to who can become shareholders. For this event, the author is interested in discussing about: (1) What is the validity of a Limited Liability Company established by husband and wife? (2) What are the legal consequences for a limited liability company established by husband and wife? The approach method used in this study is normative juridical, legislative research approach and literature study is carried out by studying literature books and scientific papers related to this issue. The implication is that if the husband and wife do not make a marriage agreement, it will make the husband and wife a subject of law, and be personally responsible for the engagement and losses incurred by the Company and make the liability of the PT unlimited.

The purpose of this discussion is to find out the thoughts of educational sociologists Emile Durkheim, Aguste Comte, Max Weber, Karl Max, and George Simmel regarding Islamic education. This discussion uses the library research method using data sources from journals and books related to the discussion theme. The research results showed that educational sociology figures such as Emile Durkheim, Aguste Comte, Max Weber, Karl Max, and George Simmel were sociological figures from the classical era. Emile Durkheim pioneered the development of sociology through research on societal institutions and social processes as well as his thoughts on Islamic education. Aguste Comte stated that sociology must be based on observation, comparison, experiments and historical methods. Max Weber, he introduced the vestehen (understanding) approach, which consists of exploring the values, beliefs, goals and attitudes that guide people's behavior which gives rise to social behavior. Karl Max stated that sociology can be used as a weapon to liberate society from the capitalist system so that a classless society can be achieved, and according to George Simmel society is a process that is ongoing and continuously developing. So, the thoughts of sociological figures regarding education are that schools cannot be separated from society, cooperation between schools and community figures needs to be formed, the child socialization process needs to be improved so that children are able to grow and develop in society.

Monetary policy is a vital instrument in managing a country's economic stability. Global economic transformation and dynamics in financial markets require in-depth evaluation of monetary policy. This research aims to analyze the influencing factors of monetary policy and investigate the impact of its transformation in the current economic context. Through a careful methodological approach, this research uses secondary data analysis from various global and national economic sources. The literature review investigates the current literature on monetary policy and economic transformation. The results of the data analysis provide deep insight into the factors influencing monetary policy and the consequences of its transformation. The main findings show that changes in the global economic order, financial technology and capital market dynamics play a major role in changing the monetary policy paradigm. This transformation can have a significant impact on economic stability and societal welfare. The conclusions of this research provide a basis for developing policies that are responsive and adaptive to economic transformation. The practical implications of this research include the need to update a more dynamic monetary policy strategy to answer new challenges in the era of globalization. It is hoped that further research will deepen specific aspects of monetary policy transformation to provide a more comprehensive view.

Micro, Small and Medium Enterprises (MSMEs) are one of the important sectors in the Indonesian economy. MSMEs contribute 60.7% to Indonesia's GDP, absorb 97% of the workforce, and support 99% of Indonesia's population. Therefore, empowering MSMEs is one of the government's priorities in order to increase economic growth and community welfare. The research in this article uses qualitative research methods. In this research, to obtain information or data on these problems comes from literature (library research). This research uses processing and analysis of secondary data collected through literature study and secondary data analysis. Islamic financial institutions have the potential or significant influence on the growth of micro, small and medium enterprises. Considering that capital is the weak point of MSMEs. With the existence of sharia financial institutions, business actors have access to greater capital and can achieve their goals in business development.

This study was conducted to determine the role of women in increasing economic productivity in the family located in Curahmalang Village, Rambipuji District, Jember Regency. The existence of this phenomenon is due to limited access to capital or business funds to develop a business which makes people, especially women in the village, make loans to Bank Mekar. This research method uses qualitative with phenomenological research method. Data collection uses purposive sampling technique. Then, from this technique, two research data are obtained, namely primary data and secondary data. The results showed that there is a role of women in improving the family economy through loans to mekar bank in Curahmalang Village, Rambipuji District, Jember Regency.

Entrepreneurial behavior and capital are interrelated and complementary in the context of business success. Entrepreneurship brings ideas and vision, while capital provides the financial impetus to turn those ideas into reality. The success of a business is determined by how these two elements integrate and are effectively managed by entrepreneurs. Therefore, a good understanding of entrepreneurship and the importance of capital will assist entrepreneurs in facing challenges and building sustainable and successful businesses. This research aims to determine the influence of entrepreneurial behavior and capital on business success in Telanaipura District, Jambi City. The method used in this study is quantitative research with data analysis using the coefficient of determination test. The sample in this study consisted of 30 respondents who are coffee shop/cafeteria owners in Telanaipura District, Jambi City. The results of the study indicate that entrepreneurial behavior has a positive and significant partial influence on business success, while capital does not have a positive and significant influence on business success. Simultaneously, the results show that entrepreneurial behavior and capital together have a significant influence on business success in Telanaipura District, Jambi City. The coefficient of determination calculations shows that the entrepreneurial behavior variable accounts for 37.5% of the variance, while the remaining 62.5% is influenced by other variables outside the scope of this study.

Pertumbuhan ekonomi menentukan posisi negara di pasar internasional dan pembangunan berkelanjutan adalah untuk mempertahankan posisi di seluruh negara. Pembangunan berkelanjutan tidak hanya dimaksudkan untuk pertumbuhan ekonomi tetapi juga mengarah pada kelimpahan sumber daya dan kemakmuran sosial di dalam negeri. Hubungan antara pertumbuhan ekonomi dan degradasi lingkungan telah menjadi isu hangat selama dua dekade terakhir.  Penelitian ini akan menganalisis progam Sustainable Development Goals (SGDs) di Indonesia dengan memperhatikan pengaruh dari variabel penentu pertumbuhan ekonomi seperti emisi karbon dan sumber daya manusia (human capital). Analisis data dilakukan dengan metode analisis regresi linear berganda. Data time series bersumber dari worldbank.org dalam penelitian ini adalah rentang waktu tahun 1995 hingga 2019 Hasil penelitian menunjukkan bahwa emisi karbon berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi sedangkan sumber daya manusia (human capital) tidak berpengaruh pada pertumbuhan ekonomi di indonesia. namun kedua secara simultan emisi karbon dan sumber daya manusia signifikan terhadap pertumbuhan ekonomi.

Any money or tangible or intangible asset owned by a person or business organization and whose value will benefit all of them in the future is considered an asset. Regional capital asset management aims to increase the effectiveness, efficiency and added value of asset management. Effective management of regional assets is critical to converting them into capital that helps local government grow. Apart from reviewing the completeness of sources and points of view, the aim of this research is to examine the planning, procurement, administration, reporting and monitoring of assets at the Medan City Health Service with regional asset management being implemented. A qualitative approach is used in this kind of research. The Medan City Health Service is the place where this research was conducted. This research uses a triangulation approach using observation, interviews, document analysis, and online research. Research findings show that there are deficiencies in asset planning, acquisition, management, reporting and monitoring. In particular, all regulations in Government Law Number 19 of 2016 have been implemented correctly and precisely; However, the implementation of this law is still not in accordance with property users.