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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 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 research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

One of the problems among silk sarong weavers is complaints of Musculoskeletal Disorders (MSDs), namely the emergence of muscle complaints due to unergonomic work attitudes. Complaints that are felt include the muscles of the neck, shoulders, arms, hands, fingers, back, waist and lower muscles. The aim of this research is to determine the factors associated with MSDs complaints among silk sarong weavers in Pakanna Village, Tanasitolo District, Wajo Regency. This research is a quantitative study, using a cross sectional study approach, with a population of 124 people and a sample of 42 people selected using purposive sampling. Work posture risk assessment uses the REBA method and measurement of the level of MSDs complaints using the Nordic Body Map questionnaire. The research results showed that of the 42 respondents there were 37 (88.1%) with medium work posture risk, and 5 (11.9%) with high work posture risk. Meanwhile, for MSDs complaints, there were 21 (50.0%) who suffered from moderate MSDs complaints, 11 (26.2%) who suffered from mild MSDs complaints, and 10 (23.8%) who suffered from severe MSDs complaints. Based on the results of the chi-square test, it shows that there is a relationship between MSDs complaints and work posture (p value = 0.005), age (p value = 0.013), work period (p value = 0.002), length of work (p value = 0.000), history of illness. (p value = 0.000). Therefore, workers are advised to rest when they start to feel pain or soreness in any part of their body, and diligently stretch their muscles while working. Relevant agencies should provide education regarding work risks and work procedures in accordance with ergonomic principles.

Micro, Small and Medium Enterprises (MSMEs) are the biggest supporter of the creative economy for the Indonesian economy. MSME players must be able to develop their business to be able to carry out this. The digital era has the potential to create opportunities and risks for business people and organizations. In every business, risks will always be faced by business actors because of uncertainty which results in losses. Internal and external events that have an impact on achieving the goals of MSMEs must be identified, and risks and opportunities must be differentiated. In the business world, knowledge about risk management is an important element in business management. With good management, a business organization will be able to avoid losses and even bankruptcy. Likewise, small, micro and medium enterprises that do not have sufficient capital and whose operations are not optimal are very vulnerable to changes in risk. Events that cause losses, which are usually called peril, can occur unexpectedly and can arise from various sources. The problem is how to overcome these risks so that business operations are not disrupted. Risks are analyzed by considering likelihood and impact as a basis for determining how they can be managed. Therefore, by providing an understanding of risk management, it is hoped that MSMEs will be able to know how to implement risk management in business to avoid losses. PM activities are held offline or face to face on holidays so as not to disturb the work time of the Teluk Pucung MSMEs, while the output of PM activities is in the form of press releases in online print media and also publications in community service journals  

Small and Medium Enterprises (SMEs) play a crucial role in a country's economic growth. Therefore, lending to SMEs is an important element in supporting this sector. This study aims to evaluate bank performance in lending to SMEs, with a focus on efficiency, security and economic impact. This research methodology involves analyzing historical data from a number of banks that are active in supporting SMEs. Data includes the volume of credit disbursed, the interest rate applied, the credit approval process, and the non-performing loan ratio. Apart from that, the economic impact of credit provided to SMEs is also evaluated through business growth, job creation, and contribution to local GDP. The research results show variations in bank performance in lending to SMEs. Certain banks achieve high levels of efficiency in the credit approval and monitoring process, while others may face challenges in managing credit risk. The economic impact of credit to SMEs is positive, with significant business growth and job creation having a positive impact on the local economy.  

Latar Belakang: Lymph node cancer in the case of Hodkin's Lymphoma is a type of cancer. Lymphoma is a solid tumor of the immune system. Hodgkin lymphoma (HL) accounts for about 10% of all lymphomas. The Intensity Modulated Radiation Therapy (IMRT) technique is one of the cancer treatment techniques in Hodgkin's Lymphoma cases. The aim of this research is to determine the procedure and reasons for using the IMRT technique in lymph node cancer in Hodkin's Lymphoma cases.Metode: This research is qualitative research with a case study approach using retrospective data. The research time is from 24 to 30 May 2023 and the research location is in the Department of Radiation Oncology, RSUP Dr. Hasan Sadikin Bandung. The research subjects consisted of Radiation Oncologists, Medical Physics, Radiotherapists. Researchers collected data from patient medical records, made interview transcripts and carried out data reduction and processed it using open coding, and provided it in the form of quotations and then drew conclusions.Hasil: The procedure for irradiating Hodgkin's Lymphoma using the IMRT technique at the RSHS Department of Radiation Oncology begins with positioning the patient on the examination table with a fixation device and arranging the patient according to the reference point of the CT Simulator and making a thermoplastic mask then carrying out verification and irradiation. The IMRT technique has the advantage of using MLC so that the radiation is modulated according to the contour of the target and the disadvantage of precise dose distribution in limiting the radiation dose to organs at risk.Kesimpulan: In the case of the Department of Radiation Oncology, Dr. Hasan Sadikin Hospital, Bandung, the IMRT technique was used with consideration, namely that the IMRT technique already uses MLC which creates individual blocks automatically according to the projections depicted on the TPS.  

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Rachmadany Dea, 1961201032, Effects of Brand Trust, Fintech Convenience, and Risk on Purchase Decisions Using the Paylater Payment (Case Study in Gading Village Rt. 10 Rw. 07 Kota Surabaya). This study aims to determine the effect of brand trust, fintech convenience, and risk variables on purchasing decisions using paylater payment feature in a case study in Gading Village, Rt. 10, Rw. 07 City of Surabaya. The sample in this study is 62. The variables of this study are brand trust, convenience, and risk. The model in this study uses multiple linear analysis, namely the classical assumption test and hypothesis testing which consists of the T test and the coefficient of determination. The results of this study indicate that: 1) Brand trust partially influences purchasing decisions. 2) Ease partially has no effect on purchasing decisions. 3) Partial risk has no effect on purchasing decisions.

This research explains how investment in the capital market has developed, this article tries to outline several risks that have the potential to occur in investing in the capital market. Keywords; Risk, Investment, and Capital Markets Abstract The capital market is a place where companies seek funds to finance their business activities. Apart from that, the capital market also collects public funds directly by investing funds into healthy and well-managed companies. The main function of the capital market is as a means of capital formation and accumulation of funds for financing a company/issuer. The presence of capital market institutions in Indonesia adds to the list of alternatives for people who have excess funds and are interested in investing in their funds. This article tries to explain how investment in the capital market is developing, besides this, this article tries to explain some of the risks that have the potential to occur in investing in the capital market.

There are several ways in which humans deal with the risk of disasters and disasters which are (qadha and qadhar) of Allah SWT. However, humans must make efforts to take anticipatory action to minimize the risks that will arise, therefore it is necessary to create or design strategies to manage risks. This strategy is first tasked with identifying the risks faced, after that measuring or determining the magnitude of the risk.

The aim of this publication is to clarify the legal relationship between parties involved in peer-to-peer lending as well as legal protection in the event of default. This research uses a method known as normative legal research or library law research, where secondary data or library materials are used as source material. In addition, this page explains in general the P2P lending model, rules, P2P lending arrangements in Indonesia, and consumer legal protection. Based on this research, it is known that the parties involved in P2P lending have power relations, loan agreements, and cooperation agreements. Depending on the cause of default, the lender or P2P Lending provider may be liable for default risk. Although illegal P2P lending is not subject to OJK regulations, legal P2P lending businesses are regulated by the Financial Services Authority (OJK) and must comply with OJK regulations. Subjective terms are violated by loan agreements signed through illegal P2P Lending, allowing requests for cancellation in court.  

. In the shipbuilding industry, the repair process is a series of jobs that require a relatively short time. Delays in repairs can occur due to weak management and also caused by less than optimal empowerment of human resources. This study aims to identify the risks found in four divisions, namely the Production Division, Warehouse Division, Finance Division and Purchasing Division. The study found 31 risk events. Determining the value of each risk is carried out using the Failure Mode and Effect Analysis method. There were 13 risks that had the highest Risk Priority Number, namely the length of approval for requests for goods (RPN = 522.88), delays in payment processes by customers (RPN = 504.64), requests for additional work from the owner (RPN = 477.128), fluctuations in the number of manpower (RPN = 454.08), Changes in material use related to the availability of materials in the warehouse (RPN = 411.768), Changes in material calculations related to design (RPN = 389.017), Length of decision making by the owner (RPN = 388.36), Long material delivery process (RPN = 388.36), Insufficient stock material (RPN = 357,588), Writing the amount on the Request for Goods Bill is not detailed (RPN = 357.71), Lack of availability of stock material (RPN = 349,524), Making and submitting late payment requests (RPN = 316.8), Placement of materials that are less efficient (RPN = 296.8) Risk mitigation is carried out using the Fault Tree Analysis method to find the main cause / basic event of each risk. And the mitigation step that needs to be done is by making changes to the warehouse layout. If the layout design of the warehouse is changed to be more efficient it will speed up the material retrieval process which has an impact on the ship repair process time.

PBA Surya Alam is one of the industries engaged in the natural stone processing industry (PBA) which has a fairly high risk of work accidents due to the lack of hazard control in the production process for workers. The application of occupational safety and health at PBA Surya Alam has been implemented, but its application has not been maximized, such as in terms of worker awareness in using personal protective equipment (PPE). From 2020 the cutting station experienced 7 work accident cases, in 2021 the cutting station experienced 4 work accident cases, and in 2022 the cutting station experienced 2 work accident cases. The purpose of this study was to determine the potential for work accidents, risk assessment, and efforts to control hazard risks in natural stone production process activities. In addition, this study aims to determine the most dominant risk controls and provide suggestions for controlling work accident factors in the natural stone production process. Therefore, this study uses the HIRARC (Hazard Identification Risk Assessment and Risk Control) method, which is a method for determining potential hazards that occur, knowing risk assessment to determine risk levels and knowing risk controls to reduce the occurrence of work accidents. The results of calculations using the HIRARC and 5W + 1 H methods show that there are 6 cases of potential hazards recorded at PBA Surya Alam with each risk, namely 6 cases of potential hazards with extreme risk, then as many as 8 potential cases hazard with high risk (high risk), as many as 5 cases of potential hazard with high risk. Whereas for the 5 W + 1 H method in the process of cutting Natural Stone from the results of observations and observations in the field making control proposals such as installing SOP signs at Natural Stone production stations so as a reminder when operators are working, safety controls for employees and safety helmets to minimize falling products (PPE), and controlling the use of gloves. 

Flooding is a problem that still requires special attention from a number of parties, including the community and the government. Flooding is not a light matter. Flooding can occur due to rising water levels due to above-average rainfall, temperature changes, levees or dams bursting, or obstruction of water flow elsewhere. The lack of community management and preparedness for disasters is one of the causes of the high impact of post-disaster damage or loss, so disaster mitigation is needed as an effort to reduce disaster risk. The research aims to analyze public knowledge about flood mitigation and preparedness. This study used qualitative research methods with the sampling technique used was simple random sampling. It was found that among several questions in the interview that the author asked about flood management knowledge and preparedness in flood disaster mitigation, all informants responded and acted very well. From the research conducted, all informants expect attention from the government to make improvements to the drainage system again and make new drainage. And the author hopes that the arrangement of residential areas on the banks of the river will be carried out to overcome floods that often hit the Kampung Baru area, Medan Maimun District.  

Financial intelligence is an individual's ability to understand, manage, and optimize the management of personal finances. Financial mathematics is becoming an important tool in developing financial intelligence. In this research using literature study method this method involves the search and collection of information from related literature sources. Through financial mathematics, one can calculate the future value of an investment, estimate the return on an investment, calculate annuity payments, understand the concept of time value of money, and analyze investment risk. The application of financial mathematics in financial intelligence provides an advantage in taking better financial decisions and managing finances effectively. By utilizing financial mathematics, one can improve their understanding of Finance, make effective financial planning, and take better financial decisions.

There is a goal to be achieved in this research, namely to determine the effect of risk management on the financial performance of banks in Indonesia. One of the factors that influence banking financial performance is risk. There is a goal to be achieved in this study, namely to determine the effect of credit risk (NPL) and market risk (NIM) on the financial performance of banks in Indonesia. The sample used in this study is banking financial performance for 3 years which is calculated from 2016 to 2019. In this study the analytical method used is multiple linear regression analysis. The results of the study show that NPL has a negative and significant effect on banking financial performance. Meanwhile, NIM has a significant positive effect on ROA.

In times like today, it is certain that people in their lives will experience an event called risk. This incident is bound to happen to everyone in any way. Therefore, to minimize the negative impact due to these risks, it is necessary to have a solution on the risk side to deal with these risks. Risk is a synonym of the English-speaking Risk Society, which means that in reality in social life there must be a problem or uncertainty that is experienced. In 1986 risk could be described in a structural situation, for example, industrialization, the emergence of the modernization era, and so on. Because basically the era of modernization gave rise to many technologies that are easy to use so that they can affect existing life. According to Anthony Giddens, modernization is a culture of risk. The risk community is a meaning used because something has changed towards something new in people's lives at this time. In addition, the figure who discussed the risk community was Ulrick Beck. He stated that criticism of mathematical morality from expert thinking is that public discourse about risk making is something that can be avoided from the structural conditions of society. Then the figure who also discusses the risk community is Mary Douglas, an anthropologist who discusses cultural theory.

This research has two purpose. First purpose to identify any kind of risk that appeared from bank activity on PT. Bank Lampung KC Bandar Lampung. Second purpose to know appliance of risk management for minimizing Non Performing Loan– NPL on one of their product, Kredit of Bank Lampung. The result of identifying the risk show that the risk which appeared from bank activity PT. Bank Lampung KC Bandar Lampung are credit risk, operational risk, and reputation risk. Credit risk are focus of this research. Risk credit appear on the form No Performing Loan that caused by several factor, that is internal, external, and other factor. To minimiz ecredit risk, PT. Bank Lampung KC Bandar Lampung has applying good risk management and provesuccesfully minimizing Non Performing Loan. The success of PT. Bank Lampung KC Bandar Lampung can be proven from NPL ratio that not exceed Bank Indonesia’s regulation no more than 5% and Bank Lampung Central Office’sregulation, no morethan 3%.