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All Journal JAM Jurnal Kompetitif Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jambura Journal of Health Sciences and Research Jurnal Keuangan dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Keuangan dan Bisnis
Rifani Akbar Sulbahri
Universitas Tridinanti
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Jurnal Keuangan dan Bisnis

 1 
ANALISIS KOMPARATIF MODEL SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2018 Rachmawati, Yuni; Sulbahri, Rifani Akbar
Jurnal Keuangan dan Bisnis Vol 18 No 1 (2020): Jurnal Keuangan dan Bisnis Edisi Maret Volume 18 Nomor 1 Tahun 2020
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.139 KB) | DOI: 10.32524/jkb.v18i1.660

Abstract

Perusahaan Food and Beverage merupakan sektor yang strategis, terlihat dari peningkatan realisasi investasi terbesar dari lima sektor industri lainnya. Menjamurnya perusahaan makanan serta bangkrutnya beberapa industri makanan menjadi tantangan sekaligus ancaman bagi industri ini. Nyonya Meneer, pabrik jamu yang berjaya di masanya dinyatakan pailit pada Agustus 2017. Hal ini mendukung tujuan penelitian yaitu menganalisis kemungkinan kebangkrutan perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia per periode 2018 menggunakan Model Springate dan Model Zmijewski. Melalui purposive sampling diperoleh tiga belas perusahaan Food and Beverage yang terdaftar di BEI periode 2018. Teknik pengumpulan data yang digunakan yaitu dokumentasi dan  dianalisis dengan deskriptif kuantitatif dan kualitatif. Menurut hasil perhitungan metode Zmijewski hanya satu perusahaan yang diprediksi mengalami kebangkrutan yaitu PSDN. Sedangkan menurut model Springate terdapat 5 perusahaan  yang diprediksi bangkrut yaitu  ALTO, INDF, PSDN, ROTI dan SKBM.  Sedangkan dari uji akurasi menunjukkan bahwa model Zmijewski memiliki tingkat akurasi lebih tinggi dibandingkan Model Springate yakni 92,3%.  
ANALISIS KOMPARATIF MODEL SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2018 Yuni Rachmawati; RIFANI AKBAR SULBAHRI
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Food and Beverage Industries is strategic sector, seen from the largest increase in realization of the 5 other industrial sectors. The mushrooming of Food Companies and the collapse of several food industries was both a challenge and a threat for the industry. Nyonya Meneer, a herbal medicine factory which was successful in its time was declared bankrupt in August 2017. This supports the research objective of analyzing the possible bankruptcy of Food and Beverage companies listed on the Indonesia Stock Exchange in 2018 using the Springate Model and the Zmijewski Model. By using purposive sampling, obtained thirteen Food and Beverage companies listed on the Indonesia Stock Exchange in the 2018 period. Data collection techniques used were documentation and analyzed with quantitative and qualitative descriptive. According to the Zmijewski method calculation, only one company is predicted to go bankrupt, namely PSDN. Meanwhile, according to the Springate model there are 5 companies that are predicted to go bankrupt namely ALTO, INDF, PSDN, ROTI and SKBM. While the accuracy test shows that the Zmijewski model has a higher accuracy rate than the Springate Model which is 92.3%.
The Effect of Audit Quality, Audit Committe and External Audit on Financial Reporting Quality: Empirical Study of Registered Real Estate Companies in Indonesia Stock Exchange Rifani Akbar Sulbahri; Yuni Adinda Putri; Mulyani Susanti
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.290

Abstract

This research discuss the effect of the quality of audit, audit committe, and external audit on financial reporting quality registered real estate companies in Indonesia Stock Exchange (BEI). The population in this research are property and real estate companies listed on the Indonesia Stock Exchange from 2014-2017 with the observation period annual financial report issued by using 27 sample companies that match the criteria set by author with purposive sampling method. The data was tested by using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: a) Simultaneously the quality of audit, audit committe and external audit has a significant effect on the quality of financial reporting; b) Partially, audit quality does not have a significant effect on the quality of financial reporting; c) Partially the audit committee does not have a significant influnce on financial reporting quality, and d) Partially the external audit has a significant effect on the quality of financial reporting. It is better for the next researcher to add other variables besides audit quality, audit committee, and external audit to financial reporting quality.
Financial Ratio Analysis Of State-Owned Enterprises (SOE) In The City Of Palembang Muhammad Ichsan Siregar; Afriyadi Cahyadi; Alghifari Mahdi Igamo; Abdullah Saggaf; Rifani Akbar Sulbahri
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v20i1.336

Abstract

This study aims to determine the solvency and profitability of State-Owned Enterprises (SOE) in the city of palembang. This study uses a quantitative descriptive approach. The population of this research is State-Owned Enterprises (SOE) and the sampling method was PT. Pupuk Sriwidjadja (Persero) and PT. Semen Baturaja (Persero) was period 2014-2018. The solvency ability of PT Pupuk Sriwidjadja (Persero), seen from the Debt to Asset Ratio and Debt to Equity Ratio, was in a bad condition from 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The solvency ability of PT Semen Baturaja (Persero) seen from the Debt to Asset Ratio period 2014-2017 is in good condition. Meanwhile, in 2018 it was quite good and the Debt to Equity Ratio was in good condition in 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The limitations of this study are of the many existing financial ratios, researchers only use the solvency and profitability ratios that represent each variable, the research period was only conducted for 4 years from 2014 to 2018, the sample used in this study is a state-owned company in the city of Palembang. The contribution of this research is related to the analysis of debt and income used by the Palembang city state-owned enterprises. Keywords: Solvency, Profitability, State-Owned Enterprises (SOE)
Co-Authors Afriyadi Cahyadi, Afriyadi Alghifari Mahdi Igamo Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Indah Permata Sari Karolin Adhisty Koefrowi Koefrowi Martha Rianty Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Muhammad Nur Afiat Mulyani Susanti Nur Effen Padriyansyah Padriyansyah Putri, Sarahdeaz Siti Fazzaura Putri, Yuni Adinda Rachmawati, Yuni Sa'adah Sidiq Saggaf, Abdullah Sri Hartati Syamsu Rijal Yessi Nelissma Fitri Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati